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

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Last updated February 15, 2020.

On May 25, 2018, the Council of the European Union formally adopted Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.TP News_DAC6_EU Country Implementation Report

The Directive (commonly known as DAC6) requires member states to implement rules requiring intermediaries (such as lawyers, law firms, accountants, auditors, banks etc.) and relevant taxpayers (i.e. where there is no intermediary or where professional secrecy privilege applies) to report information on certain cross-border tax arrangements to the tax authority.

Those tax arrangements must be reported which indicate a potential risk of tax avoidance. This is understood by reference to five Categories of hallmarks, some of which need to satisfy the “main benefit test”.

The Directive takes effect from July 2020. Member states were required to transpose the provisions of the Directive into their domestic tax law by December 31, 2019.TP News_DAC6 Country Implementation Map

As on January 20, 2020, 18 EU member states have adopted rules in this regard. The UK recently laid before Parliament final Regulations in this regard. Seven member states have issued draft legislation and are expected to finalize tax rules soon. Greece and Latvia have not taken any step so far.

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.

To purchase a copy of the full DAC6 Country Implementation Report 2020, please write to us at editor@transferpricingnews.com

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.
Belgium On December 30, 2019, the Belgian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Bulgaria On December 31, 2019, the Bulgarian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. 
Croatia On December 11, 2019, the Croatian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Cyprus On October 22, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. 
Czech Republic In March 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified.
Denmark On December 28, 2019, the Danish Government gazetted Law to introduce rules requiring taxpayers/intermediaries to report information on certain tax arrangements.
Estonia On December 21, 2019, the Estonian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Finland On December 30, 2019, Finland’s President signed Law to require taxpayers/ intermediaries to report information on certain tax arrangements. 
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.
Germany On December 30, 2019, the German Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Greece
Hungary In August 2019, Hungary gazetted law to require taxpayers/ intermediaries to report information on certain tax arrangements.
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.
Italy In 2018, the Ministry of Finance published for public comments a consultation document on requiring taxpayers/intermediaries to report information on certain tax arrangements. 
Latvia
Lithuania In July 2019, the Government adopted law requiring taxpayers/intermediaries to report information on certain tax arrangements.
Luxembourg On August 8, 2019, the Government published draft Law requiring taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified.
Malta On December 17, 2019, the Maltese Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Netherlands On December 27, 2019, the Dutch Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Poland Mandatory disclosure rules are effective from January 1, 2019.
Portugal On January 31, 2020, the Finance Ministry issued a revised draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. 
Romania On January 31, 2020, the Romanian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
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.
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.
Spain On June 20, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified. A consultation on the reporting procedure was launched in October 2019.
Sweden On December 6, 2019, the Swedish Finance Ministry published draft Bill to require taxpayers/ intermediaries to report information on certain tax arrangements.
United Kingdom On January 13, 2020, Regulations requiring taxpayers/ intermediaries to report information on certain tax arrangements were laid before Parliament.