The Luxembourg law of 20 December 2019 implemented the Anti-Tax Avoidance Directive II (ATAD 2), transposing hybrid mismatch rules into the Luxembourg Income Tax Law (LITL), through Articles 168ter (general hybrid mismatches) and 168quater (reverse hybrids). The hybrid mismatch rules apply as of 1 January 2020, while the specific reverse hybrid rule applies from the tax year 2022. The provisions are in line with OECD BEPS Action 2 recommendations and cover mismatch outcomes such as deduction/non-inclusion (D/NI), double deduction (DD), reverse hybrids, and imported mismatches.