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ARTICLE · 21 JANUARY 2021

Maltese Guidelines On DAC 6 Have Been Published

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The Maltese Guidelines on DAC 6 have been published. The guidelines go into further detail and depth on what could be potentially reportable under the DAC 6 Directive.

MaltaTax
Fiorella San Martin
Fiorella San Martin
Andrew Padovani
Andrew Padovani
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The Maltese Guidelines on DAC 6 have been published. The guidelines go into further detail and depth on what could be potentially reportable under the DAC 6 Directive.

What is DAC 6?

DAC 6 is a European Directive regarding the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. It was transposed in Maltese legislation by virtue of Legal Notice 342 of 2019.

Who is obliged to report?

DAC 6 requires intermediaries and, in certain circumstances, relevant taxpayers to provide information on reportable cross-border arrangements to EU Member States' tax authorities.

What are the upcoming deadlines to report?

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