DAC 6 – important update regarding Germany

6 August, 2020

Blika

The German tax authority has confirmed that DAC 6 filing has started as planned on July 1st. This has some important implications for groups with a presence in Germany.

The implications relate to any arrangements that need to be filed that involve a German entity, starting from June 25th 2018 up until June 30th 2020. If you have such an arrangement then it must be filed in Germany according to the German filing requirements. If you are a taxpayer you need to file this arrangement even if an intermediary has been involved in any country outside of Germany, including the EU. If you have involved a German intermediary it may be possible for them to file the arrangement.

In addition to any old arrangements, you need to monitor arrangements involving German entities from July 1st, and file these on an ongoing basis in Germany until December 31st 2020.

This means that arrangements which involves two EU countries, where only Germany has started DAC 6 filing, has to be filed in Germany within 30 days from July 1st.

 

Blika helps organizations and intermediaries manage arrangements and file in Germany. Please do not hesitate to get in touch at sales@blika.com if you need help.