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Personal scope of application

Are there any deviations from the Directive in defining the intermediary? How is an intermediary defined? Is there a differentiation between a corporate entity and an individual person? Can a corporate tax department (or its members) within a MNE or within a group of entities qualify as an intermediary? How are the actions of designing, marketing, organizing, making available for implementation or managing the implementation of a tax arrangement defined? Have the legal preconditions regarding the territorial nexus for an intermediary been implemented in accordance with the Directive? Are there any other conditions apart from those of the Directive, such as the territorial nexus of a tax arrangement to a certain Member State, which trigger a reporting obligation of an intermediary (e.g. including intermediaries from outside the EU)? In which cases is the relevant taxpayer obliged to report? Are there deviations from the Directive? Are there any other persons beside intermediaries or relevant taxpayers obliged to report? Are there any deviations from the Directive in defining the relevant taxpayer?

Mechanism to avoid multiple reporting

Which measures have been taken to avoid multiple reporting obligations referring to an intermediary obliged to report in several countries? Are there deviations from the Directive? Which measures have been taken to avoid multiple reporting obligations referring to more than one intermediary obliged to report? Are there deviations from the Directive? Which measures have been taken to avoid multiple reporting obligations referring to a relevant taxpayer obliged to report several countries? Are there deviations from the Directive? Which measures have been taken to avoid multiple reporting obligations referring to more than one relevant taxpayer obliged to report? Are there deviations from the Directive? How does the National Tax Authority expect the conditions for exemption from filing a report to be met?

Material scope of application

Are national tax arrangements subject to reporting under the Directive? Which taxes are affected? Are there deviations from the Directive? Does the hallmark catalogue deviate from the Directive? If yes, to what extent? Which hallmarks are linked with the main benefit test? How is the main benefit test defined? How is a tax advantage defined? Are there any deviations from the Directive in defining a cross-border arrangement? Is there a white list defining arrangements explicitly excluded from a reporting obligation? If yes, please provide details. Are there any deviations from the Directive in defining associated enterprises?

Reporting process

Penalties

In which cases are penalties imposed? What are the penalties? Is a distinction made between penalties imposed on intermediaries/relevant taxpayers/other persons obliged to report? What are the penalties in case of redundant reports? A redundant report is a report, which was filed, although there is no obligation to file one. Do the penalties differ with regard to incomplete, incorrect, missing or late reports? Are there any gradations? Are arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 treated differently in the means of penalties?

Other aspects

Do already other reporting regimes on cross-border arrangements exist? Are there any other special deviations from the Directive? What is the name of the national Tax Authority responsible for DAC6? Do any other obligations apart from reporting a reportable cross-border arrangement exist under the national DAC6 legislation? (i.e. indication of the arrangement in the tax return)

Professional privilege/secrecy

Who is primarily obliged to report? Is there a primary reporting obligation of the intermediary or the relevant taxpayer? Is there legal privilege and in how far has it been considered for allocating the reporting obligation? Does the reporting obligation breach a legal professional privilege under national law? Does the national law make reference to professional privilege or professional secrecy? What is the difference, as per the national law, between professional privilege and professional secrecy? To which categories of intermediaries does the professional privilege or professional secrecy apply? In the context of the reporting obligation, under which conditions are the intermediaries entitled/obliged to make use of professional privilege or professional secrecy? In cases in which professional privilege or secrecy applies, please describe the procedure for notification. Does the national law provide specific conditions to waive professional privilege or professional secrecy?

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