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DAC6 Compare Tool

Up to date with DAC6
C.H. Beck

DAC6 Compare Tool from PwC is a useful addition to the analysis process, especially for in-house tax departments, as it provides a comprehensive insight into the application of the DAC6 regulations in the individual EU member states as well as on many other detailed questions.

C.H. Beck, beck.digitax, 1/2020

Ensure your compliance with DAC6

PwC's DAC6 Compare Tool is a web-based application supporting you in comparing local legislation and its interpretation against the underlying DAC6, the EU directive on cross-border tax arrangements, as well as against other EU jurisdictions. It offers four different reports, conveying the information necessary to support all compliance needs regarding cross-border tax arrangements you might have.

The Benefits

DAC6 holds significant challenges for intermediaries and tax payers as they will need to report on certain cross-border tax arrangements. Since due diligence and reporting requirements are governed by local legislation, substantial differences in the requirements and their interpretation across EU Member States exist.

Failure to comply could mean consequential sanctions and reputational risks for businesses. With PwC's DAC6 Compare Tool you are prepared for keeping track.

thumb_upEU-wide DAC6 Expertise
Users benefit from direct access to PwC's DAC6 expertise across all EU Member States.
trending_upExamples and Analyses
The tool covers numerous practice-oriented analyses of definitions and example cases, including local PwC interpretation.
view_listCompare rules across jurisdictions

The built-in country comparison allows for a quick identification of differences across Member States in relation to DAC6 as a baseline.

alarmRegular News Alerts

Users will be notified of any updates in the tool as well as of any regulatory changes in any jurisdiction via a regularly released DAC6 News Alert exclusive to the subscribers of the tool.

DAC6 Compare Tool in 2 minutes

How does the tool work?

After selecting the countries you would like to compare, the tool provides four different reports.

  1. The Country Overview report provides a quick summary of local regulations as well as the status of implementation.
  2. In Is an arrangement reportable? all the hallmarks are discussed that define whether an arrangement qualifies as reportable.
  3. Once an arrangement has been identified as reportable the Who, when and how? section discusses reporting obligations, definitions of intermediaries and relevant taxpayers as well as penalty regimes.
  4. Finally, in the Hallmarks beyond the scope of DAC6 report countries where local requirements go beyond those of DAC6 are covered.

Download our Brochure


The fee depends on the selected service level and subscription period. Each service level includes 10 user licenses.

€ 25,000per year
  • all reports
  • all countries
  • one-year subscription
€ 20,000per year

Get in touch

For more information please leave your company email address and we will contact you!

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Do I find the DAC6/MDR reporting deadlines in the tool?


Yes, users can find the relevant reporting deadlines as well as any possible deadline extensions in the "Country Overview" report of the DAC6 Compare Tool.

Are sanctions for a breach of the DAC6 reporting obligations covered in the tool?


Yes, specific local sanctions are covered in detail in the solution for each and every jurisdiction. Where applicable, differentiation is made between sanctions for no reporting, late reporting and incomplete reporting.

Are all EU member states included in the solution?


Yes, the content of the tool covers all EU member states as well as the UK and Gibraltar.

How many hallmarks are covered by the DAC6 Compare Tool?


The solution includes detailed analyses of all 15 hallmarks defined by EU's DAC6 Directive, but it does not stop there. Separate reports are dedicated to the detailed description and analysis of local compliance requirements applicable in the reporting process as well as to special hallmarks introduced by countries like Poland and Portugal where requirements go beyond what is expected by the DAC6 Directive.

Can users submit their DAC6 reports to the authorities through the DAC6 Compare Tool?


This solution focuses on the detailed and up-to-date knowledge around the EU-wide DAC6/MDR reporting requirements. Another of PwC's solution, the DAC6 Smart Reporting Tool, however, is designed to assess, document and report cross-border tax arrangements. Moreover, to make in-depth analyses even easier, it is able to pull data from the DAC6 Compare Tool and display it to its users directly. Just follow the link to learn more about it: DAC6 Smart Reporting Tool.

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