Managing DAC6 successfully

Services Steuerberatung Internationale Steuerberatung

DAC6

The DAC6 Directive (EU) 2018/822 requires EU Member States to impose compulsory reporting obligations on intermediaries and taxpayers in relation to cross-border tax arrangements. Here you will find all the information you need about the regulatory framework, the challenges involved and our portfolio of DAC6 services.

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DAC6 in a nutshell

Our solution

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Our DAC6platform

When meeting the DAC6 compliance requirements applicable to your company, you need a process that provides legal certainty but is also pragmatic at the same time. Our innovative and flexible platform solution has been developed precisely for that purpose.

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Our DAC6network

The DAC6 regulatory system has international implications, making it difficult to maintain a purely national outlook. Mazars can oversee and provide support for all DAC6 projects internationally via its European DAC6 Task Force.

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Retroactive reporting obligation means the clock is ticking even faster

What makes DAC6 an even bigger issue is the fact that taxpayers and intermediaries do not just have to report future transactions, but also some that have already been completed. In cases where implementation of the arrangement began at any point between 25 June 2018 and 1 July 2020, the information must be reported by 31 August 2020. Therefore, we recommend taking appropriate action now rather than leaving it until later.

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Your personal data is collected by Mazars in Germany, the data controller, in accordance with applicable laws and regulations. Fields marked with an asterisk are required. If any required field is left blank, it will not be possible to process your request. Your personal data is collected for the purpose of processing your request.

You have a right to access, correct and erase your data, and a right to object to or limit the processing of your data. You also have a right to data portability and the right to provide guidance on what happens to your data after your death. Finally, you have the right to lodge a complaint with a supervisory authority and a right not to be the subject of a decision based exclusively on automated processing, including profiling, that produces legal effects concerning you or significantly affects you in a similar way.

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DAC6 erfolgreich managen

In Deutschland wird es keine Verschiebung der Fristen für die Meldung mitteilungspflichtiger Gestaltungen geben – so die Entscheidung, die das Bundesfinanzministerium in der Bundespressekonferenz am 6. Juni verkündet hat. Die Meldepflicht für grenzüberschreitende Steuergestaltungen, welche primär als meldepflichtige Intermediäre neben Steuerberatern auch Juristen und Anwälte sowie sekundär den Steuerpflichtigen betrifft, gilt also seit dem 1. Juli 2020. Die von der EU im Hinblick auf die Corona-Krise vorgeschlagene Fristverlängerung wird in Deutschland nicht umgesetzt.

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