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Nexia Ebner Stolz

Tax Advice

Specifications of the german tax authorities regarding DAC6

Since 1 July 2020, cer­tain cross-bor­der tax arran­ge­ments must be repor­ted to the Ger­man tax aut­ho­ri­ties (DAC6 repor­ting obli­ga­ti­ons). After pub­lis­hing the draft of a let­ter of inter­pre­ta­tion in July 2020, Ger­many’s Federal Mini­s­try of Finance (BMF) unvei­led the final ver­sion on 29 March 2021.

In the over 70-page docu­ment, the BMF pro­vi­des its inter­pre­ta­tion of the many unde­fi­ned legal con­cepts in the sta­tutory pro­vi­si­ons on DAC6 and whi­te­lists stan­dard cases that would gene­rally not lead to a repor­ting obli­ga­tion.

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