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The German tax authority has confirmed in their latest edition of the DAC6 Communication Manual released on 4 December 2020 that they have backtracked on their decision not to accept partial reports in certain cases where legal professional privilege applied to an arrangement.
The latest update makes it clear that partial reports in cases of both marketable and non-marketable arrangements are now being accepted by the German tax authority.
The previous decision to stop partial reports was not in line with German law that stipulates a partial report should always be made if legal professional privilege applies.
VinciWorks continues to provide direct reporting to the German Tax authorities via its DAC6 reporting software.
