DAC6 Pulse - January 2020 - Issue 4

24/01/20

In our earlier DAC6 Pulses, we kept you informed about the implementation of the DAC6 Directive in the various member states of the European Union. On the basis of this Directive, (tax) advisors and in some cases taxpayers are obliged to provide information about certain advice to the tax authorities. By 31 December 2019, all EU countries were required to have implemented the European DAC6 rules. In this update, we provide you with a new update on the state of affairs as per mid-January 2020. Most member states have met the deadline, but some are not ready yet.

Furthermore, we will discuss the Main Benefit Test (MBT) which is relevant for several Hallmarks. If you would like to know when there is a 'tax benefit' for application of the MBT, please read this DAC6 Pulse.