EU Country Implementation Table – Directive 2018/822 (DAC6)

The EU Council Directive (EU) 2018/822 of 25 May 2018 (commonly known as DAC6) requires member states to implement rules requiring intermediaries and relevant taxpayers to report information on certain cross-border tax arrangements to the tax authority. The Directive took effect from July 2020. As on January 5, 2021, 26 EU member states and the UK have adopted legislation transposing the Directive into their domestic tax law. Cyprus has issued draft legislation on DAC6 but is yet to finalize the same. We at TP News have prepared a EU COUNTRY IMPLEMENTATION REPORT ON DAC6 – 2021, covering the DAC6 legislations for all EU member states. The Report covers: Information on implementation of the DAC6 reporting requirement on a country-by-country basis Guidance issued by individuals member states on important concepts, including the main benefit test, tax advantage and arrangement Clarifications issued by individual member states on different categories of hallmarks Information on penalties for non-compliance for individual member states Information on the reporting format for individual member states; and Links to the domestic legislations and guidance. You may purchase a copy of the Report here: Below is a table setting out implementation status of the Directive in each EU Member State. The table is regularly updated to reflect changes and developments. © TP News. 2020-21. All rights reserved. Last updated February 10, 2021.
Austria	On October 22, 2019, the Government gazetted Law to require taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified. See Guidance *Deferral applies until October 31, 2020*
Belgium	On December 30, 2019, the Belgian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
Bulgaria	On December 31, 2019, the Bulgarian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. *COVID-19: 6-month extension applies*
Croatia	On December 11, 2019, the Croatian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
Cyprus	On October 22, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance See further Guidance *COVID-19: 6-month extension applies*
Czech Republic	On August 14, 2020, the Czech Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
Denmark	On December 28, 2019, the Danish Government gazetted Law to introduce rules requiring taxpayers/intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
Estonia	On December 21, 2019, the Estonian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. *COVID-19: 6-month extension applies*
Finland	On December 30, 2019, Finland’s President signed Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance
France	On October 22, 2019, the Government gazetted Law to require taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified. See Guidance See Further Guidance *COVID-19: 6-month extension applies*
Germany	On December 30, 2019, the German Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance
Greece	On July 31, 2020, the Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Explanatory Memorandum *COVID-19: 6-month extension applies*
Hungary	On July 23, 2019, Hungary gazetted law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance See Guidance *COVID-19: 6-month extension applies*
Ireland	On January 3, 2020, the Government gazetted Finance Act, 2019, which contains provisions to require taxpayers/intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
Italy	On July 30, 2020, the Government published Law to requiring taxpayers/intermediaries to report information on certain tax arrangements. See Guidance See Guidance Draft Circular *COVID-19: 6-month extension applies*
Latvia	On March 5, 2020, the Government adopted law requiring taxpayers/intermediaries to report information on certain tax arrangements. *COVID-19: 6-month extension applies*
Lithuania	In July 2019, the Government adopted law requiring taxpayers/intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
Luxembourg	On March 26, 2020, the Government gazetted Law requiring taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified. See English translation of the DAC6 legislation See Guidance *COVID-19: 6-month extension applies*
Malta	On December 17, 2019, the Maltese Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance See Guidance *COVID-19: 6-month extension applies*
Netherlands	On December 27, 2019, the Dutch Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See FAQs See FAQs in English See Guidance *COVID-19: 6-month extension applies*
Poland	Mandatory disclosure rules are effective from January 1, 2019. See Explanatory Notes See FAQs *COVID-19: 6-month extension applies*
Portugal	On July 21, 2020, the Portuguese Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Form 58 *COVID-19: 6-month extension applies*
Romania	On January 31, 2020, the Romanian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. *COVID-19: 6-month extension applies*
Slovakia	On October 14, 2019, the Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified. See Explanatory Memorandum *COVID-19: 6-month extension applies*
Slovenia	Mandatory disclosure rules were published in the Official Gazette of June 7, 2019 and entered into force on June 22, 2019. Domestic arrangements are not included. No new hallmarks have been specified. See Guidance (downloadable link) *COVID-19: 6-month extension applies*
Spain	On December 30, 2020, Spain gazetted Law to require taxpayers/intermediaries to report information on certain tax arrangements.
Sweden	On June 5, 2020, the Swedish Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. See Guidance *COVID-19: 6-month extension applies*
United Kingdom	On January 13, 2020, Regulations requiring taxpayers/ intermediaries to report information on certain tax arrangements were laid before Parliament. DAC6 reporting requirement only applies to “Category D” hallmarks. See Guidance *COVID-19: 6-month extension applies*