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Belgium: Update on mandatory disclosure of cross-border arrangements (DAC6)

Belgium: Mandatory disclosure cross-border arrangements

The Belgian tax authorities on 3 June 2020 announced a six-month deferral regarding reporting requirements under the EU directive on mandatory disclosure of cross-border arrangements (known as “DAC6”).

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In a related action, a Royal Decree was published on 4 June 2020 specifying the penalties applicable for a failure to comply with the DAC6 obligations.

The DAC6 measures require the mandatory disclosure of reportable cross-border arrangements, and will be effective as from 1 July 2020. The deferral provided by the Belgian tax authorities does not postpone the effective date of 1 July 2020 but only postpones the deadlines for the DAC6 reporting obligations.

Accordingly, the following deadlines apply:

  • Reportable cross-border arrangements of the transitional period (i.e., when the first step of implementation is made between 25 June 2018 and 30 June 2020) must be reported by 28 February 2021.
  • The date that triggers the 30-day reporting period starts on 1 January 2021 for:
    • Reportable cross-border arrangements that have been made available for implementation, or are ready for implementation, or of which the first step of implementation has been made in the period between 1 July 2020 and 31 December 2020
    • Intermediaries that directly, or by means of other persons, provided aid, assistance or advice with respect to the designing, marketing, organizing, making available for implementation or managing of implementation of a reportable cross-border arrangement in the period between 1 July 2020 and 31 December 2020
  • The first periodic report for marketable arrangements must be submitted by 30 April 2021.

The deferral applies to the reporting of arrangements that concern federal taxes as well as regional taxes in Belgium.


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

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