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EU disclosure requirements will enter into force on June 25 2018

EU disclosure requirements will enter into force on...

Publication in the EU’s official journal took place on 5 June 2018.


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On 5 June 2018 the new EU Mandatory Disclosure rules, also known as DAC 6, were published in the EU’s official journal, with the consequence that the requirements will enter into force 20 days later (i.e. 25 June 2018). This means that reportable transactions implemented on or after 25 June 2018 are expected to be affected. The new rules will apply from 1 July 2020, but will have a retroactive effect such that information relating to reportable arrangements taking place between 25 June 2018 and 1 July 2020 will need to be filed by 31 August 2020.

For further details of the rules, please see our previous article. KPMG’s Global Financial Services Tax practice, in conjunction with our EU Tax Centre, also hosted a webinar which covers the detail of the rules and what this may mean for your business. To listen to the recording, click here.

For further information please contact:

Sharon Baynham


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