The Flemish Tax Authority has confirmed the deferral of the initial deadlines for DAC6 reportable cross-border arrangements that was announced earlier by the Belgian Federal Public Service (SPF) Finance prior to the approval of the required EU Council Directive. This includes that Belgium has decided that it will postpone its reporting requirements as follows:
- Reportable arrangements, the first step of which was implemented between 25 June 2018 and 30 June 2020, must be reported no later tha…