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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 quickly assess whether a transaction is a ‘reportable cross-border arrangement’ under the EU’s DAC6 legislation. If it is considered reportable, the Toolkit 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.

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

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220 EUR per session. Discounted rates are available with the purchase of multiple sessions.
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Key features

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

Simple user interface

Our bespoke user interface allows for easy upload of transaction details.

Ability to save and share

Users can provide ring-fenced access to the tool for other intermediaries/advisers to view and edit any information submitted.

Accurate reporting

Allows for jurisdiction-specific data collection guaranteeing accurate and consistent reporting to the relevant tax authorities.

FAQ

“DAC6” stands for the Directive on Administrative Cooperation in (direct) taxation in the EU, volume 6. It operates as the sixth amendment to the long-running series of directives designed to encourage cross-border information exchange in the EU.

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, Luxembourg, and the EU.

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, Luxembourg, and 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.

Intermediaries (typically tax planners, fiduciary services providers, or professional service providers) involved with Reportable Cross-Border Arrangements (RCBA) must report information on the RCBA to their tax authorities. The obligation is ultimately with the taxpayer, where the intermediaries do not need to report.

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.

Our tool allows users to determine whether a transaction or arrangement contains one of the so-called ‘hallmarks’ or meets the ‘main benefit test’ to be considered a cross-border arrangement. Suppose the outcome of the assessment is that the arrangement is reportable. In that case, 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 relevant to intermediaries and taxpayers across the whole of the EU.

Read more about the latest DAC6 developments on our regulatory blog by clicking on the links below.