1. Procedural aspects
    1. 1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?
    2. 2. What is the form of the declaration which must be sent to the tax authorities?
    3. 3. Does your country require other information than that provided by the Directive to be declared?
    4. 4. Does your country provide for a waiver or a specific treatment for intermediaries enjoying legal privilege?
    5. 5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?
    6. 6. What are the penalties for failure to report?
  2. Specifities regarding reportable arrangements
    1. 7. Does your domestic legislation lay down reporting obligations in purely domestic situations?
    2. 8. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?
    3. 9. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

chapter

DAC6 in Austria

Procedural aspects

1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?

The Austrian parliament has not opted for an extension of the deadlines for the reporting of potentially aggressive tax planning arrangements. 

However, according to an (non-binding) information of the Austrian Ministry of Finance as to the interpretation of the Austrian implementation of the DAC6 directive, the reporting deadlines for intermediaries and relevant taxpayers are de facto postponed and will not expire before 31 October 2020.

This applies not only to the deadline for the report of arrangements for which the first step was implemented between 25 June 2018 and 30 June 2020 (“old arrangements”), but also to the 30-day period applicable to intermediaries and relevant taxpayers regarding (“new”) arrangements as from 1 July 2020.

We may note that, as of today, this (non-binding) information of the Austrian Ministry of Finance is only available in draft form and has not yet been officially published.

2. What is the form of the declaration which must be sent to the tax authorities?

The declaration shall be made electronically via the website www.finanzonline.bmf.gv.at.

3. Does your country require other information than that provided by the Directive to be declared?

No.

Austria gives intermediaries a right to refrain from filing a report if: (a) the reporting obligation would breach a legal professional privilege under Austrian law (e.g. for lawyers, tax advisors, banks); and (b) the client has not given its consent to file a report.

In such case, the intermediary shall without delay notify another intermediary in Austria or another Member State and all relevant taxpayers about its exemption.

5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?

The intermediary is exempted from reporting when the report has been filed by another intermediary in Austria or in another Member State. However, in such a case the intermediary has to provide as evidence the reference number assigned to the reporting intermediary.

6. What are the penalties for failure to report?

Failure to report results in the application of a fine of up to EUR 50,000 for an intentional violation and a fine of up to EUR 25,000 in case of gross negligence. 

Specifities regarding reportable arrangements

This part of the guide aims at identifying statutory rules which depart from the Directive.

7. Does your domestic legislation lay down reporting obligations in purely domestic situations?

No.

8. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?

No.

9. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

No.