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DAC6 Assessment and Reporting Tool

Automated transaction assessment. Bespoke data collection for easy reporting.

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Our bespoke online DAC6 tool helps intermediaries and taxpayers easily assess whether a transaction is a ‘reportable cross-border arrangement’ under the EU's DAC6 legislation. If it is considered reportable, the tool generates a structured output designed to provide jurisdiction-specific data to local tax authorities in the format they require.

Combining our DAC6 legal expertise with our innovative mindset, we developed the DAC6 Assessment and Reporting Tool, to assist intermediaries and taxpayers, with businesses in the EU, to understand and comply with their obligation to disclose reportable cross-border arrangements to EU tax authorities.

For just 220 Euros per session (discounted rates available for multiple sessions), our tool gives users the ability to determine whether any transaction or arrangement contains one of the so-called 'hallmarks' or meets the ‘main benefit test' to be considered a cross-border arrangement. If the outcome of the assessment is that the arrangement is reportable, the reporting obligation lies in principle with the intermediary (typically a tax planner, fiduciary services provider, or professional service provider) but where the intermediaries do not need to report, the obligation is ultimately with the taxpayer. The tool provides a structured report, designed to provide jurisdiction-specific data, to local tax authorities, in the format they require.

Although developed with Luxembourg and Cyprus mandatory disclosure regimes in mind, DAC6 is embodied in pan-EU legislation, our toolkit is therefore relevant to intermediaries and taxpayers across the whole of the EU.

Learn more about the legislation

Since 2018, the EU has been calling on its member states to implement mandatory disclosure regimes (MDR) within their jurisdictions. DAC6 is the cornerstone of the bloc's MDR program. As of 2022, DAC6 is in full force in Cyprus and Luxembourg and throughout the EU.

It is critical for intermediaries and taxpayers with businesses in the EU to understand and comply with their obligations to disclose reportable cross-border arrangements to EU tax authorities.

Under DAC6, an arrangement is reportable where it meets one or more of the hallmarks set out in the legislation; contains cross-border elements, and has the potential to affect taxes in at least one EU member state.

The objective of the regime is to identify arrangements that point towards aggressive tax planning. Failure to make the necessary disclosures can lead to significant penalties.

Key features

Our DAC6 Assessment and Reporting Tool assists intermediaries and taxpayers to determine whether transactions are reportable and it ensures they meet their DAC6 reporting obligations to relevant EU tax authorities.

Simple user interface-two hands holding a tablet with graphics on the tablet screen image-Our bespoke user interface allows for easy upload of transaction details
Ability to save and share-desktop open folder with arrow pointing right image-Users can provide ring-fenced access to the toolkit for other intermediaries/advisers to view and edit any information submitted
Accurate reporting-Laptop with credit cards popping out image-Allows for jurisdiction-specific data collection guaranteeing accurate and consistent reporting to the relevant tax authorities