DAC6 - New obligation to report cross-border arrangements to the tax administrator

The amendment to Act on International Assistance and Cooperation in Tax Administration introduces new obligation for taxpayers who use qualifying cross-border arrangements to report such arrangements as of 1 January 2021.

The Tax Alert outlines the new obligations, as well as hallmarks used to determine whether or not an arrangement has to be reported.

We also focus on:

  • person liable to report,
  • the obligations of the intermediary,
  • penalties for non-compliance,
  • areas in which we can assist you.

You can download the Tax Alert in a PDF version by clicking on the link below. Please contact us in case of questions, and we will be happy to support you.

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New obligation to report cross-border arrangements to the tax administrator

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