Background to the DAC6 Directive

The DAC6 Directive (EU) 2018/822 requires Member States to impose compulsory reporting obligations on intermediaries and taxpayers in relation to cross-border tax arrangements.

The policy that lies behind this legislative proposal is to ensure that the fiscal authorities are made aware of the implementation of any potentially aggressive tax arrangements at an early stage.

When is a tax arrangement classed as reportable?

For the time being, the reporting obligation applies to arrangements that involve a tax type covered by the EU Mutual Assistance Act (“EUAHiG”), which is the piece of legislation transposing Directive 2011/16/EU into German law. The affected types include, in particular, income tax, corporation tax, trade tax, and inheritance and gift tax. VAT is exempt.

For the purposes of tax compliance, it is advisable to have comprehensive documentation of even those transactions that are not deemed reportable. 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. 

Who has an obligation to report?

The reporting obligation applies primarily to those known as “intermediaries”. This can be anyone who:

  • Is involved in designing and/or implementing the cross-border tax arrangement in an advisory capacity
  • Markets the arrangement
  • Designs or organises the arrangement for a third party
  • Makes the arrangement available for use or manages its implementation by a third part

The term “intermediary” is not restricted to a specific occupational group; rather, in Germany, it includes the following and more:

  • Tax consultants
  • Lawyers
  • Business consultants
  • Representatives of the financial and insurance sector

Where the intermediary is legally obliged to maintain confidentiality, certain parts of the reporting obligation may be transferred to the user of the cross-border tax arrangement. However, according to the German draft bill, the intermediary always has an obligation to disclose general information about the cross-border tax arrangement as part of an “initial report”, with the actual user being required to initiate the disclosure of user-specific information subsequently in the form of a “second report”. However, the user must be given the option of releasing the intermediary from their confidentiality obligation so that the intermediary is able to report all the data. In cases where the user implements a reportable cross-border tax arrangement without the involvement of intermediaries (in-house arrangement), this user is responsible for reporting the information in full.

When must the report be sent?

In principle, the report has to be sent within 30 days of the deadline-triggering event specified in Section 138f (2) AO.

The reporting deadline applies to all cases whose first implementation step occurs on or after 1 July 2020. In cases where implementation began at any point between 25 June 2018 and 1 July 2020, the information must be reported by 31 August 2020.

As well as retrospectively processing any arrangements you have implemented previously, we also recommend carrying out further preparations by July, firstly by undertaking an impact analysis and secondly by aligning your internal processes – and, in turn, your associated compliance obligations – with the law.

We will be happy to help you with this!

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Unsere Lösung

 Unter DAC6consulting sind alle Leistungen rund um die DAC6-Beratung und die Einführung eines DAC6-Compliance-Managements bei Mandaten allokiert.

Our DAC6consulting portfolio

Our DAC6consulting portfolio includes all the DAC6 consulting services you could ever need. We can even put a DAC6 compliance management system in place on request.

Wir haben zur Erfüllung der DAC6 Compliance eine cloudbasierte Lösung entwickelt, die Ihnen hilft Ihre DAC6 Meldepflicht einfach und smart zu erfüllen. Neben der Unterstützung bei der fachlichen Analyse via Fragebögen bietet die DAC6platform Ihnen die Möglichkeit über den gesamten DAC6 Prozess hinweg zur Kollaboration mit internen und externen Partnern.

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.

Die DAC6 Regulatorik verursacht eine länderübergreifende Betroffenheit und erschwert eine reine nationale Sichtweise. Mazars betreut und unterstützt über die Europäische DAC6 Task Force sämtliche DAC6 Projekte länderübergreifend.

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.

Mehr erfahren?

 Die neue EU-weite regulatorische Verpflichtung zur Meldung von steuergestaltenden grenzüberschreitenden Transaktionen (kurz: DAC6) wurde vom Deutschen Bundestag im Dezember 2019 in nationales Recht überführt. Damit müssen derartige Transaktionen ab Juli 2020 binnen 30 Tagen an die nationalen Finanzbehörden gemeldet werden. Zusätzlich müssen alle derartigen Transaktionen seit dem 25.06.18 rückwirkend bis zum 31.08.2020 gemeldet werden. Primär sind Intermediäre wie Banken, Berater und Versicherer und sekundär die Nutzer bzw. Steuerpflichtigen zur Meldung dieser Transaktionen verpflichtet. Im Sinne der Tax Compliance empfiehlt sich eine umfangreiche Dokumentation auch der vermeintlich nicht meldepflichtigen Transaktionen. Inhalt und Umfang der zu Übermittelnden Daten sowie Sanktionen bei Nicht- bzw. Falschmeldung ist je EU-Land unterschiedlich durch nationale Gesetzgebung ausgeprägt.

The challenges of implementing the Directive

In addition to the time and expertise-related problems currently associated with the DAC6 Directive, companies also face a multitude of challenges as regards the proper fulfilment of their compliance obligations.

Managing DAC6 successfully

Die „DAC6“-Richtlinie verpflichtet die Mitgliedsstaaten zur Einführung einer Mitteilungspflicht bei grenzüberschreitenden Steuergestaltungen. Steuerpflichtige sowie Intermediäre, wie z.B. Wirtschaftsprüfer, Steuerberater und Rechtsanwälte, müssen demnach grenzüberschreitende Transaktionen melden. Inhalt und Umfang der zu übermittelnden Daten können je nach nationaler Gesetzgebung variieren. Aus diesem Grund raten wir Unternehmen, aber auch Beratern dringend, auch solche Transaktionen umfangreich zu dokumentieren, die vermeintlich nicht meldepflichtig sind.
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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Deutsche Umsetzung der EU-Richtlinie

Entwurf eines Gesetzes zur Einführung einer Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen.

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EU-Richtlinie

Richtlinie (EU) 2018/822 des Rates vom 25. Mai 2018 zur Änderung der Richtlinie 2011/16/EU bezüglich des verpflichtenden automatischen Informationsaustauschs im Bereich der Besteuerung über meldepflichtige grenzüberschreitende Gestaltungen.

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