Share with your friends

Germany: Update on mandatory reporting, cross-border tax planning arrangements (DAC 6)

Germany: Update on mandatory reporting

The Federal Ministry of Finance issued draft guidance on the application of the mandatory reporting requirements for cross-border tax planning arrangements.


Related content

As proposed, the rules for the reporting requirements for cross-border tax arrangements would be effective 1 July 2020 in all situations when the first step of a reportable cross-border tax arrangement was implemented after 24 June 2018.

The law for implementing mandatory reporting requirements for cross-border tax planning arrangements (referred to “DAC 6” for the EU directive on administrative cooperation) was transposed into German tax law in late December 2019.

Read a March 2020 report [PDF 128 KB] prepared by the KPMG member firm in Germany

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal