DAC6 Pulse - December 2019 - Issue 3

16/12/19

By 31 December 2019, all EU countries must have implemented the European DAC6 rules. This Directive requires (tax) advisors and in some cases taxpayers to provide information about certain advice to the Tax and Customs Administration. Although the Directive applies to all countries, it’s implementation differs in some respects between the Member States. With our monthly newsletters we will keep you informed about the status of implementation in the different countries.

In this month's DAC6 Pulse we disprove some of the misunderstandings ('myths') that may arise with regard to DAC6. So if, for example, you think that DAC6 concerns only intermediaries, this DAC6 Pulse is relevant for you!

For more information about cross-border arrangements and DAC6 hallmarks we refer to the related content below.