On 30 December 2019, Germany published the Law introducing the obligation to report cross-border tax planning arrangements in the Official Gazette, which provides for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). The law includes measures to require the reporting of cross-border tax planning arrangements and the exchange of information reported with other EU Member States. The reporting requirement primarily applies to intermediaries that design, market, organi…