The Administration des contributions directes announces a new manual and the AEOI_LUX_V3.0 schema for CRS returns submitted from 1 January 2027. The manual will then replace Circular ECHA No. 4 of 10 August 2020.
The announced criterion is the submission date. A return sent from January therefore cannot retain the old format merely because it concerns an earlier period. The administration maintains AEOI_LUX_V2.0 until 31 December 2026.
An institution preparing corrections for an earlier period must therefore incorporate the transmission timetable into its arrangements. The year of the information and the technical file version are different parameters. File-generation and validation tests can help identify incompatibilities before submission; they do not replace checking the tax-residence and account-classification data underlying the return's contents.
For a financial institution, transition calls for a combined check of format, data and the manual version used. A schema change does not, however, determine on its own whether an account is reportable: that classification must remain grounded in the due-diligence rules and the scope of the Common Reporting Standard.