Home / News / DAC 6 Directive and covid-19

DAC 6 Directive and covid-19

Towards a deferred implementation of disclosure obligations


The European Commission published on 8 May 2020 a proposal for a directive aiming at deferring for three months the disclosure of information related to certain cross-border arrangements because of the COVID-19 outbreak.  It would modify the Directive 2011/16/EU on exchange of information.

In summary :

  • The date to disclose « historical » cross-border arrangements that became reportable between 25 June 2018 to 30 June 2020 would be changed from 31 August 2020 to 30 November 2020 ;
  • The date to disclose « current » cross-border arrangements would be changed from 1 July 2020 to 1 October 2020;
  • The requirement for the Member States to exchange the information received from taxpayers and intermediaries would be postponed for three months.

The Commission proposes that considering the current uncertainty regarding the evolution of the COVID-19 pandemic, it could be empowered to extend once the deferral period for filing and exchange of information.

The Proposal will be submitted to the European Parliament and the Council.  Member States should adopt and publish corresponding legislation before 31 May 2020.

Insight: impacts of the Covid-19 outbreak

Our law firm provides you with legal assistance to understand all Covid-19 (Coronavirus) impacts on your business. Discover our special Insight below.

coronavirus insight 800x300 anglais

Find more about our law firm:

Our law firm is a leading international business law firm. Its deep roots, unique positioning and highly recognised expertise enables it to deliver innovative, high value-added solutions in tax, business, corporate and labour law.

cabinet avocats CMS en France

About our law firm

publication tax law 330x220

Tax law: all our publications

contact us 330x220

Contact us

Related people

Picture of Daniel Gutmann
Daniel Gutmann