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ARTICLE · 02 JUNE 2020

DAC6 And CRS Deadlines Extended

Atoz Tax Advisers
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On 8 May 2020, the European Commission released a directive proposal amending the EU Directive on Administrative Cooperation to address the urgent need for deferring...

LuxembourgTax
Romain Tiffon
Romain Tiffon
Samantha Schmitz
Samantha Schmitz

 On 8 May 2020, the European Commission released a directive proposal amending the EU Directive on Administrative Cooperation to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic. The proposal grants 3 additional months for reporting and exchanging information under the mandatory disclosure regime applicable to tax intermediaries (DAC6) and 3 additional months for exchanging information under the Common Reporting Standards (CRS).

New DAC6 deadlines

  • The reporting of arrangements implemented between 25 June 2018 and 30 June 2020 is postponed from 31 August 2020 to 30 November 2020.

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