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Belgian Constitutional Court Annuls Certain Provisions of Federal and Regional DAC6 Legislation Involving Legal Professional Privilege

|Approved Changes|Belgium
Belgium

The Belgian Constitutional Court issued a release on 11 January 2024 announcing four judgments concerning legislation issued by the Federal government, the Walloon region, Brussels, and the French Community transposing the sixth iteration of the EU Directive on administrative cooperation in tax matters (DAC6). DAC6 primarily requires intermediaries to report tax planning arrangements falling under specified hallmarks, although taxpayers may also be required to report in certain cases. The ju…

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