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DAC6 penalties and penalty mitigation survey

EU directive DAC6 mandates disclosure by intermediaries of potentially aggressive cross-border tax arrangements and exchange of relevant related information.

All reportable arrangements implemented since 25 June 2018 must be reported retrospectively by 31 August 2020 and, starting 1 July 2020, there’s a 30-day rolling window for new reportable arrangements. Failure to meet the reporting requirements may result in penalties, which vary by member state.