Menu
  • Locations
  • WTS in Germany
  • Services
  • Carreer
  • Experts
  • News & Insights
  • Knowledge
  • Press
  • Events & Webinars
  • Contact
  • Language
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • What Makes Us Stand Out
  • Our Clients
  • Our Employees
  • Awards
  • Environment
  • Quality Process Risk Management
  • Our Management Team
  • Our Partners
  • Our History
  • Our locations
  • Tax
  • Legal
  • Financial Advisory
  • Industries
  • Digital Solutions
  • Overview
  • Culture
  • How we work
  • You&WTS
  • Apply now
  • COVID-19 Crisis team
  • Base Erosion and Profit Shifting (BEPS)
  • DAC 6
  • News
  • Tax Internal Control Framework
  • Brochures
  • Global Expatriate Services
  • Global VAT
  • Transfer Pricing
  • WTS Newsletter
  • WTS-Newsletter-Subscription
  • Environment
  • Social commitment
  • Employee responsibility
  • Diversity
  • Partners Munich
  • Partners Berlin
  • Partners Düsseldorf
  • Partners Erlangen
  • Partners Frankfurt
  • Partners Hamburg
  • Partners Hannover
  • Partners Cologne
  • Partners Kolbermoor
  • Partners Nuremberg
  • Partners Regensburg
  • Partners Rosenheim
  • by Topic
  • Press
  • Events & Webinars
  • Contact
English
German
  • English
  • German
WTS worldwide
  • WTS Global
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • WTS in Germany
    WTS in Germany

    Here you will find general information about the structure, special characteristics and history of WTS.

    Read more
    What Makes Us Stand Out Our Clients Our Employees Awards Environment
    Quality Process Risk Management Our Management Team Our Partners Our History Our locations
  • Services
    Services

    Learn more about our comprehensive services in the area of tax as well as relevant legal advice and financial advisory.

    Read more
    Tax Legal Financial Advisory Industries Digital Solutions
  • Carreer
    Carreer

    Here you will find an overview of our development and qualification offers as well as employee offers and open positions. We look forward to getting to know you.

    Read more
    Overview Culture How we work You&WTS Apply now
  • Experts
    Experts

    Our employee structure combines the know-how of industry, consulting, financial management and IT in a very special way. Learn more about our experts.

    Read more
  • News & Insights
    News & Insights

    Here you will find the latest news and topic specials on all aspects of taxation and financial advisory.

    Read more
    COVID-19 Crisis team Base Erosion and Profit Shifting (BEPS) DAC 6 News Tax Internal Control Framework
  • Knowledge
    Knowledge

    Our quick overview with downloads: newsletters, publications, surveys.

    Read more
    Brochures Global Expatriate Services Global VAT Transfer Pricing WTS Newsletter
    WTS-Newsletter-Subscription
www.wts.de Home News & Insights DAC 6

DAC 6 - Reporting obligations for tax planning

Directive 2018/822/EU amending (for the sixth time) Directive 2011/16/EU as regards the mandatory automatic exchange of information in the field of taxation of reportable cross-border tax arrangements ("DAC6") entered into force on 25 June 2018. It must be transposed into national law by the EU Member States by 31 December 2019. The Directive states that certain tax arrangements must be reported electronically to the respective tax authorities of the EU Member States. In principle, the reporting obligation to the tax authorities begins on 1 July 2020 (in Poland, however, the reporting obligation has already been in force since the beginning of 2019). However, cross-border tax arrangements must also be reported in case the first step of such a tax arrangements was implemented between 25 June 2018 and 30 June 2020 (so called retrospective reporting obligation).

The reporting obligation applies not only to tax advisors (so-called intermediaries), but also to the companies themselves, especially in the case of in-house planning. For this reason, companies should also implement a DAC 6 compliance process. However, such a DAC 6 compliance process can also be outsourced to our WTS DAC 6 Center of Excellence as part of business process outsourcing.

Business Process Outsourcing

In the course of a Business Process Outsourcing the WTS DAC 6 Center of Excellence takes over the essential steps of a DAC 6 Compliance process. This includes gathering the relevant factual information, proving whether a reporting obligation according to DAC 6 is given (based on the German Implementation Act; on request also according to other European implementation laws) as well as reporting to the Federal Central Tax Office (BZSt) (or another responsible tax authority). If requested, all notifications will be coordinated with you or your process manager before the reporting takes place.

WTS DAC 6 Center of Excellence

Through the experts in our WTS DAC 6 Center of Excellence, we are able to conduct a prompt and efficient audit of a reporting obligation and also ensure the consistency of the reports over time across the Group. As our specialists at the WTS DAC 6 Center of Excellence also include experts from our European WTS Global Member Firms, we are able to assess the reporting obligation for all DAC 6-relevant jurisdictions.

DAC 6 Compliance Process

A large number of German companies have outsourced their tax compliance processes to WTS. By integrating these processes and taking over the internal compliance processes, we are familiar with the functions and circumstances of the companies regularly affected by DAC 6. Our WTS DAC 6 Center of Excellence can use this experience and process knowledge for our clients in the context of business process outsourcing, since WTS knows the processes relevant to DAC 6 in the companies like no other consultant and can therefore efficiently identify the relevant facts and report them.

Main Contact
Dr. Gabriele Rautenstrauch
Partner
Certified Tax Consultant
Munich
E-Mail
View Profile
Main Contact
Franz Prinz zu Hohenlohe
Certified Tax Consultant, Certified Public Accountant, Certified Consultant on International Tax Law
Munich
E-Mail
View Profile
WTS/ AMANA DAC6 IT-Solution
View DAC 6 Tool

Articles and further information

DAC6 imposes complex reporting obligations for multi-national enterprises

EU Mandatory Disclosure Rules (DAC6) - Setup of compliance process needed
read more

Teaser Video: Panel 3 at the WTS Global Tax Directors Meeting 2019

Dr. Gabriele Rautenstrauch on DAC6 compliance in day-to-day business
read more
Service
Corporate Tax
Service
Transfer Pricing
Service
Mergers & Acquisitions Tax

Contact us today

Do you have any questions about our services or WTS? Please let us know. Please fill in our short contact form. We will get in touch with you as soon as possible.

Contact
WTS in Germany
  • What Makes Us Stand Out
  • Our Clients
  • Awards
  • Environment
  • Quality Process Risk Management
Services
  • Tax
  • Legal
  • Financial Advisory
  • Industries
  • Digital Solutions
Carreer
  • Overview
  • Culture
  • How we work
  • You&WTS
  • Apply now
News & Insights
  • COVID-19 Crisis team
  • Base Erosion and Profit Shifting (BEPS)
  • Tax Internal Control Framework
Knowledge
  • Global Expatriate Services
  • Transfer Pricing
  • WTS-Newsletter-Subscription
  • WTS Newsletter
WTS Global
  • Our CEO
  • Our Board
  • Culture and Leadership
© 2021 WTS Company Information Disclaimer Data Protection Statement