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The Federal Ministry of Finance issued draft guidance on the application of the mandatory reporting requirements for cross-border tax planning arrangements.


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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

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