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. 1. Does your domestic legislation lay down reporting obligations in purely domestic situations?
    2. 2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?
    3. 3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

chapter

DAC6 in France

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?

In the context of the review of the third draft amending finance law for 2020, the French parliament has opted, as offered by Council Directive (EU) 2020/876 of 24 June 2020 due to the COVID-19 health crisis, for a six-month extension of deadlines for the reporting of potentially aggressive tax planning arrangements.

As in the directive of 24 June, three extensions are provided by the text voted:

  • for stocks of cross-border arrangements, i.e. those for which the first step was implemented between 25 June 2018 and 30 June 2020, the reporting deadline for intermediaries and taxpayers mentioned in Art. 1649 AE of the French General Tax Code is extended from 31 August 2020 to 28 February 2021 at the latest;
  • for cross-border arrangements made available for implementation, ready for implementation or the first stage of which was implemented between 1 July and 31 December 2020, as well as for the provision of aid, assistance or advice by an intermediary during this same period, the starting point of the 30-day period for reporting the information provided for in 1° and 2° of I of Art. 1649 AG of the French General Tax Code is extended from 1 July 2020 to 1 January 2021;
  • for arrangements designed, marketed, ready to be implemented or made available for implementation without the need for significant customisation, the deadline for communication by intermediaries of the first quarterly update of information relating to these arrangements is extended from 31 October 2020 to 30 April 2021.

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

The declaration shall be made by electronic means through the following website: www.impots.gouv.fr

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

No.

France gives intermediaries a right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege under Art. 226-13 of French penal code and provided that the intermediary has not obtained his client’s consent to report.

In that case, the intermediary shall notify, within the statutory time limit applying to intermediaries who do not benefit from this waiver, another intermediary or, if there is none, the relevant taxpayer, in order for them to declare.

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

In case there are several intermediaries connected to the same reportable cross-border arrangement, all intermediaries are in general liable to report. The intermediary is exempted from reporting only if he can prove that required information has been declared by another intermediary (he received the reference number assigned by the Tax Authority and information on cross-border arrangement submitted by another intermediary). An intermediary that is exempted needs to provide the reference number of the arrangement within 15 days from receipt from another intermediary.

6. What are the penalties for failure to report?

Failure to report shall result in the application of a fine which may not exceed EUR 10,000. This amount may not exceed EUR 5,000 for the first breach in the current calendar year and the three previous years.

The fine applied to the same intermediary or taxpayer may not exceed EUR 100,000 per calendar year.

Specifities regarding reportable arrangements

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

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

No.

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

No.

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

No.