The EU Directive 2018/882/EU (better known as the Directive for Administrative Cooperation, DAC6 for short) has been in force for more than three years now and obliges advisors, asset managers and banks as so-called intermediaries, but also companies themselves, to report so-called "cross-border tax arrangements" to the tax authorities.

Over the past three years, real estate companies and asset managers have developed strategies and established the necessary processes to ensure timely and compliant compliance with any notification obligations for cross-border tax arrangements under DAC6.

In addition to this existing notification obligation, the "Growth Opportunities Act" (Government draft of the "Act to Strengthen Growth Opportunities, Investment and Innovation as well as Tax Simplification and Tax Fairness" published on 30.8.2023) will now also introduce an additional notification obligation for domestic tax arrangements.

It is important to integrate the DAC6 process and, in the future, also the process for examining domestic tax arrangements - as part of a functioning tax compliance management system (tax CMS) - into your company's processes as well as to create and, if necessary, update the necessary documentation (strategy paper, working guidelines and process documentation).

We will be happy to support you with our modular consulting approach around the cross-border and domestic notification obligations according to §§ 138d ff. AO. You will find an overview of our comprehensive service portfolio and further information on the following pages.

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