Share with your friends

Belgium: Guidelines on implementing EU directive, disclosure of cross-border arrangements (DAC6)

Belgium: Guidelines on implementing EU directive

The Belgian tax authorities today published a circular on the EU directive on mandatory disclosure of cross-border arrangements (known as “DAC6”). The legislation—effective from 1 July 2020—provides for the mandatory disclosure of reportable cross-border arrangements.


Related content

The published circular provides guidelines on the interpretation and the implementation of the DAC6 legislation in Belgium.

The Belgian tax authorities previously announced a deferral of six months regarding the reporting requirements under DAC6. However, the deferral does not postpone the effective date of the legislation, but only postpones the deadlines for the reporting obligations. Read TaxNewsFlash

Read a June 2020 report prepared by the KPMG member firm in Belgium

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