With the European Union target for all Member States to have
passed appropriate legislation to enforce the Directive on
Administrative Cooperation in the field of Taxation (DAC6) by 31
December 2019 having passed, we briefly look at what the state of
play is across Europe as we move closer towards the 31 August 2020
deadline.
Legislation passed
Legislation has been passed in Austria, Belgium, Bulgaria,
Croatia, Denmark, Estonia, Finland, France, Germany, Hungary,
Ireland, Lithuania, Malta, The Netherlands, Poland, Slovakia,
Slovenia, United Kingdom.
Points of interest:
- Whilst legislation has been passed in
these jurisdictions, very few have issued finalised guidance and
released finalised details of the reporting portals as of yet, so
uncertainty still remains, despite the ever-closer deadlines.
