DAC6 Country Profile: Belgium

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In light of the COVID-19 pandemic, Belgium has decided to defer DAC6 reporting by six months

Each EU Member State had until 31 December 2019 to transpose the Directive into local laws and legislation. A letter of formal notice was issued by the EU Commission to 15 EU Member States detailing the infringements of DAC6 application into local law.

We are publishing a series of guides on how each EU member state is implementing DAC6. Our next guide focusses on Belgium’s implementation of DAC6.

Has Belgium implemented DAC6?

Legislation Details

The Federal Public Service FINANCE (Ministry of Finance) published the Belgian DAC6 legislation on 21 December 2019. The legislation is called Loi transposant la Directive (UE) 2018/822 du Conseil du 25 mai 2018 modifiant la Directive 2011/16/UE en ce qui concerne l’échange automatique et obligatoire d’informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l’objet d’une déclaration.

Taxes covered

Belgian legislation covers cross-border arrangements. The legislation is in line with the EU Directive and does not include domestic arrangements or any additional hallmarks.

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VinciWorks’ full country-by-country guide to DAC6 implementation

DAC6 guide to country-by-country implementation

Not all EU member states have yet finalised their guidance and additional details, such as legal professional privilege and penalties vary between each state. To help firms save time and money on conducting their own research, VinciWorks has collaborated with Transfer Pricing Services to create a concise country-by-country guide to DAC6 compliance. The guide can be purchased either together with our DAC6 compliance solution or as a standalone tool.

Preview the guide