Mandatory Disclosure Requirements - Updates
Mandatory Disclosure Requirements - Updates
Latest developments and country summaries from KPMG's EU Tax Centre.
>> EU Mandatory Disclosure Rules - KPMG services
>> EU Mandatory Disclosure Rules - transposition and reporting overview
Domestic implementation review
Austria (PDF 107 KB) | Belgium (PDF 119 KB) | Bulgaria (PDF 82 KB) |
Czechia (PDF 80 KB) | Croatia (PDF 80 KB) | Cyprus (PDF 79 KB) |
Denmark ( PDF 87 KB) | Estonia (PDF 83 KB) | Finland (PDF 88 KB) |
France (PDF 79 KB) | Germany (PDF 99 KB) | Greece (PDF 84 KB) |
Hungary (PDF 66 KB) | Ireland (PDF 85 KB) | Italy ( PDF 108 KB) |
Luxembourg (PDF 72 KB) | Malta (PDF 77 KB) | Netherlands (PDF 91 KB) |
Poland (PDF 98 KB) | Portugal (PDF 92 KB) | Romania (PDF 86 KB) |
Slovakia (PDF 77 KB) | Slovenia ( PDF 77 KB) | Sweden (PDF 81 KB) |
Updates from KPMG
- E-News 125
- Euro Tax Flash 441: Extension of DAC6 reporting deadlines announced by some Member States
- E-News 124
- Euro Tax Flash 439: Brexit implications for the application of the EU mandatory disclosure rules
- Sweden: Six-month deferral of DAC6 reporting deadlines confirmed (in Swedish)
- Denmark announces DAC6 deferral
- Cyprus: expected deferral of DAC6 deadlines
- EU: Deferral of tax reporting deadlines, DAC amendment enters into force
- Belgium: Tax Authorities publish FAQ on Mandatory Disclosure Rules (DAC6)
- Euro Tax Flash 432: Council adopts DAC6 and DAC2 deferrals
- Euro Tax Flash 431: European Parliament June Plenary: DAC6 deferral and new tax committee
- Euro Tax Flash 430: DAC6 deferral political agreement reached
- DAC6 Update Germany: Declaration of reportable tax arrangements in tax returns
- DAC6 French Implementation
- European Commission proposes extension of DAC6 deadlines
- DAC6 transposition law and new Luxembourg-France protocol ratified
- Germany update: mandatory reporting cross border tax planning arrangements
- Euro Tax Flash 421: Mandatory Disclosure Requirements - Implementation state of play as of January 1, 2020
- Euro Tax Flash 416: Mandatory Disclosure Requirements - Update as of November 8, 2019
- Euro Tax Flash 415: Mandatory Disclosure Requirements - Update
- Euro Tax Flash 409: EU Mandatory Disclosure Requirements - Special Edition
- Euro Tax Flash 408: EU Mandatory Disclosure Requirements - Update
- Euro Tax Flash 394: EU Mandatory Disclosure Requirements - Update
- Euro Tax Flash 389: EU Mandatory Disclosure Requirements - Where we are
- Euro Tax Flash 369: New Mandatory Disclosure Requirements for Intermediaries and Taxpayers to enter into force on June 25, 2018
- Euro Tax Flash 366: ECOFIN formally adopts new Mandatory Disclosure Requirements for Intermediaries and Taxpayers - entry into force expected June 2018
- Euro Tax Flash 359: ECOFIN agrees on Mandatory Disclosure Requirements for Intermediaries and makes further revisions to the EU Blacklist
Webcasts
- 9 December 2020: EU Mandatory Disclosure Regime - an update on the state of play
- 25 November 2020: EU Mandatory Disclosure Regime - an update on the state of play for Financial Services
- 6 July 2020: EU Mandatory Disclosure Rules – an update on state of play
- 25 June 2020: EU Mandatory Disclosure Rules – an update on state of play for financial institutions
- 13 May 2020: Are you ready for MDR?
- 23 March 2020: EU Mandatory Disclosure Regime - Impact for Financial Services
- 9 December 2019: EU Mandatory Disclosure Regime (DAC6) – impact for Financial Services
- 14 November 2019: EU Mandatory Disclosure Regime: DAC6 state of play
- 12 September 2019: EU Mandatory Disclosures Regime
- 18 March 2019: KPMG Global Tax Webcast: EU Mandatory Disclosure Rules
- 23 May 2018: Mandatory Disclosure Rules for Intermediaries – impact on financial services
Mandatory Disclosure Rules for Global Mobility
EU Mandatory Disclosure Rules - Key implications for Global Mobility (PDF 500 KB) and how KPMG can help.
KPMG insights into the EU Mandatory Disclosure Requirements
For a commentary on the new reporting requirements, please refer to the KPMG Summary and Observations document.