Tax & Legal

DAC 6 Compliance Solution

Mandatory reporting of tax arrangements – be compliant the easy way

Reporting requirements for cross-border tax arrangements according to DAC 6

Already since June 2018, certain cross-border tax arrangements must be reported to the tax authorities under the DAC 6 reporting rules in the EU. This obligation primarily affects intermediaries (i.e., essentially persons who design reportable arrangements), but also users of such arrangements. The disclosed information is exchanged between the tax administrations of the EU member states as part of a mandatory automated information exchange procedure.

A breach of the DAC 6 reporting obligation may result in fines, other sanctions and reputational risks. The intended extension of the reporting obligation to purely domestic tax arrangements in Germany or the proposal of the EU Commission to introduce a minimum penalty in the EU for violations of the reporting obligation will further increase the relevance of DAC 6 compliance. In addition, similar mandatory reporting obligations for tax arrangements are also being introduced outside the EU.

DAC 6 presents a compliance challenge for advisors and companies. They must ensure that potentially reportable tax arrangements are identified, analyzed and reported to the tax authorities within the 30-day reporting period. When analyzing the arrangements and preparing reports, national requirements and particularities must be taken into account. To avoid multiple reports, it may be necessary to coordinate reports among different parties (e.g., intermediaries).

Your benefits

Transparency and security

Individual user and access management and the documented change history enable transparent and secure insight into the respective designs.

Collaboration

Integrated communication, review and delegation functions simplify collaboration throughout the process.

Guidance

Direct access to PwC's DAC 6 expertise can be established by connecting to PwC's DAC6 Compare Tool.

Ease of implementation

The DAC 6 Compliance Solution is ready to use and easy to implement. It is provided by PwC using Microsoft Azure.

Our solution

PwC's DAC 6 Compliance Solution enables you to efficiently manage and document your DAC 6 compliance across the EU. A dedicated workflow guides you through all relevant phases of the DAC 6 compliance process and facilitates collaboration within your company and with your advisors. Use it as a Software as a Service solution or as part of our comprehensive managed service offering.

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Identification, documentation and dashboarding of cross-border arrangements relevant for your organization

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Reportability analysis of arrangements, taking into account national particularities

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Creation of DAC 6 reports (XML)

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Coordination of different involved parties or more complex projects

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Workflow for centrally or decentrally organized groups

Use Cases

Discover the benefits of the DAC6 Compliance Solution from various perspectives in our use case videos

Pricing

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