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

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Last updated October 30, 2019.

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 are required to transpose the provisions of the Directive into their domestic tax law by December 31, 2019.

As on date, Austria, France, Hungary, Lithuania, Poland, Slovak Republic, and Slovenia have already adopted rules in this regard. Some member states have issued draft legislation and are expected to finalize tax rules by December 31, 2019. Few member states 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 TP News DAC6 Country Implementation Report, 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
Bulgaria On October 4, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. 
Croatia
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 July 8, 2019, the Finance Ministry published draft proposal to empower the Minster of Taxation to introduce rules requiring taxpayers/intermediaries to report information on certain tax arrangements. Consultation closed on August 22, 2019. Domestic arrangements are not included. No new hallmarks have been specified.
Estonia In July 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Finland On June 19, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Consultation closed on August 16, 2019.
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 January 30, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Domestic arrangements are included.
Greece
Hungary In August 2019, Hungary gazetted law to require taxpayers/ intermediaries to report information on certain tax arrangements.
Ireland On October 17, 2019, the Ministry of Finance published Finance Bill 2019, containing 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. Consultation closes on September 28, 2018.
Latvia The Government has issued draft law to empower the tax authority to introduce rules requiring taxpayers/intermediaries to report information on certain tax arrangements.
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
Netherlands On July 12, 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.
Poland Mandatory disclosure rules are effective from January 1, 2019. Domestic arrangements are included. Additional hallmarks are specified.
Portugal On May 28, 2019, the Finance Ministry issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Consultation closes on August 15, 2019. Domestic arrangements are included. Additional hallmarks are specified.
Romania
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. Consultation closes on July 12, 2019. Domestic arrangements are not included. No new hallmarks have been specified.
Sweden On January 15, 2019, a Commission of Inquiry issued a Proposal requiring taxpayers/ intermediaries to report information on certain tax arrangements. Domestic arrangements are proposed to be included.
United Kingdom On July 22, 2019, the UK Government issued draft Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Consultation closes on October 11, 2019.