DAC 6

Effec­tive Janu­ary 1, 2020, the law intro­du­cing an obli­ga­tion to notify cross-border tax arran­ge­ments (DAC 6) ente­red into force. With this noti­fi­ca­tion requi­re­ment, the legis­la­tor is pursuing the goal of iden­ti­fy­ing tax avoid­ance tactics at an early stage.