Germany's Ministry of Finance has published draft guidance on the application of the new reporting requirements of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6), which includes the reporting of cross-border tax planning arrangements and the exchange of information reported with other EU Member States. Germany published the law for the implementation of the DAC6 requirements on 30 December 2019.
The draft guidance provides a general overview of DAC6, as well as the reporting obligat…