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.

New system for reporting obligations – influencing factors

What does this mean for your company?

Complexity and uncertainty​at an implementation level 

The heterogeneous implementation processes within the EU are not yet complete. National requirements will not necessarily be enacted until reports start being submitted.

Information procurement and documentation

The information to be reported is not necessarily in place and must first be made available. Potential arrangements must be comprehensively scrutinised and documented.

Reporting responsibilities and hierarchy

It is necessary to define the responsibilities of the individual business areas in relation to the collection, evaluation and transmission of transactions. Identification and monitoring of reportable transactions.

Time and speed

The documentation period started on 25 June 2018 and so the reporting obligation effectively already applies. The later you leave it until you start the documentation process, the more effort you will have to put into processing the arrangements. Live reporting starts on 1 July 2020.

Efficiency and simplicity

It is necessary to strike a balance between your reputation, sanctions and the amount of effort involved. You need to set up interfaces to make things simpler.

We can help you manage the many different challenges you will face in relation to DAC6 compliance.

Contact us to arrange a consultation!

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Complexity and uncertainty​at an implementation level 

The heterogeneous implementation processes within the EU are not yet complete. National requirements will not necessarily be enacted until reports start being submitted.

Want to know more?

Unsere Lösung

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.

 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.

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 „DAC6“-Richtlinie (EU) 2018/822 verpflichtet die Mitgliedsstaaten zu der Einführung einer Mitteilungspflicht für Intermediäre & Steuerpflichtige bei grenzüberschreitenden Steuergestaltungen. Rechtspolitischer Hintergrund dieses Gesetzesvorhabens ist es, die Finanzverwaltung über die Umsetzung potenziell aggressiver Steuergestaltungen frühzeitig in Kenntnis zu setzen.​

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.

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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