The new EU-wide regulatory requirement to report cross-border tax arrangements

ServicesTaxInternational Tax ConsultancyDAC6Background to the DAC6 Directive

Cross-border tax arrangements

DAC6 was transposed into national law by the German Bundestag in December 2019. This means that from July 2020, all relevant transactions must be reported to the national tax authorities within 30 days. In addition, all such transactions since 25 June 2018 must be reported retroactively by 31 August 2020. Primarily, intermediaries such as banks, consultants and insurers and secondarily, users or taxpayers are obliged to report these transactions.

For the purposes of tax compliance, it is advisable to have comprehensive documentation of even those transactions that are not deemed subject to reporting. The content and scope of the data to be transmitted, as well as the sanctions in the event of non-reporting or false reporting, vary from one EU country to another depending on national legislation.

Mazars supports you with a completely new, smart and modular service portfolio. We will be happy to support you with an initial impact analysis, process-related integration into the cloud-based platform solution, or in connecting our DAC6 managed services. With the expertise of our international Mazars DAC6 task force, we keep you consistently up to date.

Simply contact us if you have any questions about DAC6 or make an appointment!

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