DAC6 Country Profile: Germany

VinciWorks is publishing a series of guides on how each EU member state is implementing DAC6.

Bundestag

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.

Has Germany implemented DAC6?

Legislation Details

The German Ministry of Finance (Bundesministerium der Finanzen) published the German DAC6 legislation on 21 December 2019. The legislation is called Gesetz zur Einführung einer Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen (Law for the introduction of an obligation to report cross-border tax arrangements).

Taxes covered

German 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