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.


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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

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