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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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