Cross-Border Tax Arrangements

14 November 2019

New reporting obligations retroactively starting 25 June 2018

On 25 June 2018 the Council Directive (EU) 2018/822/EU1 (also “DAC62”) entered into force requesting taxpayers to proactively report to the tax authorities potentially tax-aggressive cross-border structures in case that certain “hallmarks” are met. The tax authorities of the EU Member States shall automatically and periodically exchange information on such reportable cross-border arrangements. The primary objective of the Directive is to enable legislators and tax authorities to identify aggressive tax practices in a timely manner and to take action against them. The Member States were obligated to incorporate the DAC6 requirements into national law by 31 December 2019.


1 Directive (EU) 2018/822 of the Council 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“, ABl. L 139 from 5 June 2018, p. 1   

2 DAC6, as this is the 6th amendment to the Directive on administrative cooperation in the field of taxation.