DAC6: No postponement of the notification obligation

The application of the DAC6 Directive will not be postponed. This means that cross-border tax arrangements in Germany will already be reportable from 1 July 2020.

As was announced during the government press conference on 6 July 2020, Federal Finance Minister Olaf Scholz (SPD) will not make use of the option to extend the deadlines for the notification of tax arrangements by six months. This option had been granted by the EU. 

In Germany, cross-border tax arrangements must thus be notified within 30 days (for tax arrangements in the retroactive period 25 June 2018 to 30 June 2020: two months) as of 1 July 2020. An application letter on this is to be issued shortly. It is questionable whether the non-objection rule (notification by 30.09.2020) will also be deleted from the previous draft letter of the BMF.

We would be happy to talk to you about the consequences and challenges of the DAC6 regulation for your company.

Our DAC6 Processor helps you to make the reporting process as fast and efficient as possible. The tool maps structured questionnaires based on national legislation, which can be used to collect transaction-relevant information and evaluate it.