The plan was that as of 1 July 2020, companies would need to report on certain cross-border arrangement under DAC6.
On June 26, 2020, the EU agreed on an optional extension of the reporting deadline. It is now up to the member states to decide whether they opt-in or opt-out.
Countries who already deferred DAC6 (Status July 16, 2020)
- Belgium
- Bulgaria
- Croatia
- Cyprus – EY
- Czech Republic
- Denmark
- Estonia
- France – EY – PWC Avocats (in French)
- Greece – Proposed law
- Hungary
- Ireland – Guidelines
- Latvia
- Lithuania – EY
- Luxembourg – EY – enactement
- Malta
- The Netherlands – Guidelines – EY Decree on reportable x-border arrangements
- Poland
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
- United Kingdom – Guidance – EY
Countries who mentioned no deferral will be granted
- Austria (TBC)
- Finland – Guidelines
- Germany
No indication of deferral yet
