Personal scope of application As per 02 December 2022

Are there any deviations from the Directive in defining the intermediary?

2021/09/07

There are no deviations from the directive.

2021/09/07

There are no deviations from the directive.-

2021/07/28

There are no deviations from the directive.

2021/07/28

There are no deviations from the directive..

2021/06/17

There are no deviations from the directive.

How is an intermediary defined? Is there a differentiation between a corporate entity and an individual person?

2021/06/17

External tax advisers are considered as intermediaries if they fulfill the conditions from the first or second paragraph of Article 255.o of Tax Procedure Rules Act-2. To the extent that external tax advisers are considered intermediaries in accordance with the first paragraph of Article 255.o of the Tax Procedure Rules Act-2, tax experts of an international group of companies are excluded from the obligation to report only if they can prove that the same information was provided by another intermediary, ie external tax advisor (Article 255t of the Tax Procedure Rules Act-2).Law firms can use the privilege of professional secrecy (according to the Attorneys Act and Code of Professional Conduct) and in that case, the reporting obligation is transferred to the taxpayers concerned. In case of a market arrangement, the intermediaries invoking the privilege must also report on the market arrangement, since, given that it is standardized, it does not contain information about clients (taxpayers). In this case, the customer information itself must be reported by the taxpayers concerned who will use such an arrangement.

Can a corporate tax department (or its members) within a MNE or within a group of entities qualify as an intermediary?

2021/06/17

Pursuant to the first paragraph of Article 255.o of the Tax Procedure Rules Act-2, a special company is an intermediary in the cases when it designs, markets organizes or makes available for use a cross-border arrangement, which is reported, or manages its implementation and fulfils at least one of the additional conditions from of the third paragraph of Article 255.o of the Tax Procedure Rules Act-2. As a taxpayer in question, this particular company would be considered if (1) it was the beneficiary of an arrangement last designed by another intermediary, or (2) if it were so in-house arrangement (when there is no intermediary). In both cases, the special company is considered to be a taxable person when it obtains benefits from the arrangement.

How are the actions of designing, marketing, organizing, making available for implementation or managing the implementation of a tax arrangement defined?

2021/06/17

These actions are not defined.

Have the legal preconditions regarding the territorial nexus for an intermediary been implemented in accordance with the Directive?

2021/06/17

According to the Directive and the Tax Procedure Rule-2 (Article 243a, Article 10a), a cross-border arrangement is defined as an arrangement affecting more than one EU Member State or an EU Member State and a third country, with at least one of the following conditions fulfilled (foreign element):1. All participants in the arrangement are not residents for tax purposes in the same jurisdiction,2. At least one of the participants in the arrangement is simultaneously resident for tax purposes in more than one jurisdiction,3. One or more participants in the arrangement conduct an activity in another jurisdiction through a permanent establishment situated in that jurisdiction and the arrangement represents all or part of the permanent establishment's business,4. One or more participants in the arrangement have an activity in another jurisdiction in which they are not resident for tax purposes and do not have a permanent establishment,5. Such an arrangement could affect the automatic exchange of information or the identification of beneficial ownership.

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)?

2021/06/17

There are no deviations from the Directive.

In which cases is the relevant taxpayer obliged to report? Are there deviations from the Directive?

2021/06/17

There are no deviations from the Directive. The taxpayer has to report in case: there is no intermediary, intermediary resides or is established outside of EU, intermediary uses his legal privilege.

Are there any other persons beside intermediaries or relevant taxpayers obliged to report?

2021/06/17

These may be tax advisers, banks, credit rating agencies, notaries, lawyers, auditors, accounting services and other institutions and companies that, in relation to taxpayers, fit the definition of intermediary.

Are there any deviations from the Directive in defining the relevant taxpayer?

2021/06/17

There are no deviations from the Directive.

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?

2021/06/17

Reporting rules are written in Article 255t of the Tax Procedure Rules Act-2. The rules prevent double reporting and, on the other hand, prevent gaps in reporting. If there are more intermediaries, the information on the reported cross-border arrangement must be provided by all the intermediaries involved in the same cross-border arrangement. An intermediary is exempt from submitting information only if it can prove that the same information referred to in the first paragraph of Article 248c of Tax Procedure Rules Act-2 was already provided by another intermediary.

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?

2021/06/17

Reporting rules are written in Article 255t of the Tax Procedure Rules Act-2. The rules prevent double reporting and, on the other hand, prevent gaps in reporting. If there are more intermediaries, the information on the reported cross-border arrangement must be provided by all the intermediaries involved in the same cross-border arrangement. An intermediary is exempt from submitting information only if it can prove that the same information referred to in the first paragraph of Article 248c of Tax Procedure Rules Act-2 was already provided by another intermediary.

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?

2021/06/17

Reporting rules are written in Article 255t of the Tax Procedure Rules Act-2. The rules prevent double reporting and, on the other hand, prevent gaps in reporting. If there are more intermediaries, the information on the reported cross-border arrangement must be provided by all the intermediaries involved in the same cross-border arrangement. An intermediary is exempt from submitting information only if it can prove that the same information referred to in the first paragraph of Article 248c of Tax Procedure Rules Act-2 was already provided by another intermediary.

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?

2021/06/17

If more than one taxpayer is obliged to report, he/she shall submit the information in accordance with the first paragraph of Article 255t of Tax Procedure Rules Act-2 to the first taxpayer concerned who has agreed with the intermediary on the cross-border arrangement or who manages the implementation of the arrangement.

How does the National Tax Authority expect the conditions for exemption from filing a report to be met?

2021/06/17

Reporting rules are written in Article 255t of the Tax Procedure Rules Act-2. The rules prevent double reporting and, on the other hand, prevent gaps in reporting. If there are more intermediaries, the information on the reported cross-border arrangement must be provided by all the intermediaries involved in the same cross-border arrangement. An intermediary is exempt from submitting information only if it can prove that the same information referred to in the first paragraph of Article 248c of Tax Procedure Rules Act-2 was already provided by another intermediary.

Material scope of application

Are national tax arrangements subject to reporting under the Directive?

2021/06/17

National tax arrangements are not subject to report.

Which taxes are affected? Are there deviations from the Directive?

2021/06/17

There are no deviations from the Directive.

Does the hallmark catalogue deviate from the Directive? If yes, to what extent?

2021/06/17

There are no deviations from the Directive.

Which hallmarks are linked with the main benefit test?

2021/06/17

There are no deviations from the Directive.

How is the main benefit test defined?

2021/06/17

Main benefit test examinate the purpose of the cross-border arrangement and is deemed to be fulfilled if it can be established that the main benefit or one of the main benefits which a person can reasonably expect in the use of the arrangement to obtain a tax advantage, given all the relevant facts and circumstances.

How is a tax advantage defined?

2021/06/17

In connection with assessing the tax benefits of the arrangement, the tax authority will follow the recommendations of the European Commission. In determining whether an arrangement or set of arrangements constitutes a tax advantage, the amount of tax that the taxpayer would have to pay under the arrangements in question is compared with the amount that the same taxpayer would have owed in the same circumstances if it had not been for those arrangements. In this context, it is considered whether the following cases are true:1. the amount is not included in the tax base;2. the taxpayer is entitled to a deduction;3. there is a loss for tax purposes;4. no withholding tax;5. if the foreign tax is offset.

Are there any deviations from the Directive in defining a cross-border arrangement?

2021/06/17

There are no deviations from the Directive.

Is there a white list defining arrangements explicitly excluded from a reporting obligation? If yes, please provide details.

2021/06/17

There are no deviations from the Directive.

Are there any deviations from the Directive in defining associated enterprises?

2021/06/17

There are no deviations from the Directive.

Reporting process

When is a cross border arrangement made available for implementation (e.g. handover of contract documents)?

2021/06/17

"Available for implementation" and "Ready for implementation" means the first moment that triggers a reporting obligation. At this point, it is not necessary that the obliged person has made the decision to use the arrangement, but sufficient known information is already sufficient to enable the obliged person to decide on the use of the arrangement or the ultimate purpose of the arrangement is known.

When is a cross-border arrangement ready for implementation?

2021/06/17

"Available for implementation" and "Ready for implementation" means the first moment that triggers a reporting obligation. At this point, it is not necessary that the obliged person has made the decision to use the arrangement, but sufficient known information is already sufficient to enable the obliged person to decide on the use of the arrangement or the ultimate purpose of the arrangement is known.

When has the first step in the implementation of a cross-border arrangement been made?

2021/06/17

"Available for implementation" and "Ready for implementation" means the first moment that triggers a reporting obligation. At this point, it is not necessary that the obliged person has made the decision to use the arrangement, but sufficient known information is already sufficient to enable the obliged person to decide on the use of the arrangement or the ultimate purpose of the arrangement is known.

Which information should be included in the report? Are there deviations from the Directive?

2021/06/17

The list of data to be reported is as follows:1. Identification of intermediaries and taxable persons concerned;2. Details of the distinguishing features listed in Annex IV for which a cross-border arrangement is reported;3. Summary of the content of the reported cross-border arrangement;4. The date on which the first step in implementing the cross-border arrangement is or will be taken;5. Details of the national provisions underlying the cross-border arrangement;6. The value of the cross-border arrangement;7. Identification of the Member State(s) of the taxable person(s) concerned and any other Member States likely to be affected by the cross-border arrangement;8. Identification of any other person in a Member State likely to be affected by the cross-border arrangement.

What does the reporting process look like? Are there deviations from the Directive?

2021/06/17

The intermediaries and the taxpayers concerned report the data, which are classified in 8 groups and are specified in detail in Article 255p of Tax Procedure Rules Act-2.(identification information of the intermediaries and the taxable persons concerned, details of identifiable features, dates of application, provisions of national law, values of the arrangement, the Member States concerned and other relevant information shall be provided.)The data will be submitted by submitting the form through the eDavki portal.The manner of submitting data to the Tax Authority of the Republic of Slovenia will be regulated in more detail in further law regulation.

Is the entire report to be provided by the intermediary/relevant taxpayer? Who must provide the report?

2021/06/17

In principle, the intermediary as well as the relevant taxpayer are obliged to provide the entire report.

What are the respective deadlines for the intermediary and the relevant taxpayer to file the report? Are there deviations from the Directive in terms of filing the information within 30 days?

2021/06/17

The same as in the Directive. The intermediaries referred to in the first paragraph of Article 255.o shall submit the information referred to in the previous paragraph within 30 days of:1. The day after the market arrangement is available for implementation,the day after the specially adapted arrangement is ready for implementation;2. The day on which any activity is carried out which indicates the intention to implement the arrangement or signifies the beginning of the implementation of the arrangement.Intermediaries referred to in the second paragraph of Article 255.o of this Act shall submit the information referred to in the first paragraph of this Article within 30 days from the day after they provided assistance or advice directly or through other persons.In the case of market arrangements, the intermediary shall submit a periodic report every three months containing new information as compared with the previous report.

Which numbers are assigned by local tax authorities to the cross-border arrangements?

2021/06/17

At the first reporting, the identification number will be assigned by the competent national tax authority, and all intermediaries and users of the arrangement are obliged to ensure the consistent and correct use of the appropriate A-ID number in all subsequent reports on the individual arrangement to which the corresponding A-ID number is assigned.

What is the reporting deadline for arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020?

2021/06/17

28 February 2021

When is the reporting deadline for arrangements for which the event triggering the reporting obligation lies between 1 July 2020 and 31 December 2020?

2021/06/17

1 January 2021

When is the reporting deadline for arrangements for which the event triggering the reporting obligation lies after 1 January 2021?

2021/06/17

The general deadline for submitting data is 30 days.

Penalties

In which cases are penalties imposed?

2021/06/17

Penalties are imposed in cases if the report or notification on the cross-border arrangement was not filed, was not filed within the prescribed period (Article 394, 397 of the Tax Procedure Rules Act-2) or was not notified another intermediary or taxpayer concerned of the use of the privilege of confidentiality and of the reporting obligation.

What are the penalties?

2021/06/17

The fines for these tax offenses in connection with the activity will depend both on the size of the intermediary/taxpayer and the extent of the infringement itself. In accordance with the general penal provisions of the Tax Procedure Rule Act-2, penalties for legal persons range from EUR 800 to EUR 30,000. In the case of misdemeanors, the nature of which is particularly grave due to the amount of the damage caused or the amount of the proceeds obtained, or because of the perpetrator's intent or intent to profit, the fines can range from EUR 3,500 to EUR 150,000. In both cases, the responsible person of the intermediary or taxable person may also be punished.

Is a distinction made between penalties imposed on intermediaries/relevant taxpayers/other persons obliged to report?

2021/06/17

No distinction is made between intermediaries and relevant taxpayers.

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.

2021/06/17

Redundant reports for cross-border arrangements are not specifically mentioned in the Tax Procedure Rule Act-2, but it is mentioned that incomplete or untrue information can be considered as tax offense.

Do the penalties differ with regard to incomplete, incorrect, missing or late reports? Are there any gradations?

2021/06/17

Redundant reports for cross-border arrangements are not specifically mentioned in the Tax Procedure Rule Act-2, but it is mentioned that incomplete or untrue information can be considered as tax offense.

Are arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 treated differently in the means of penalties?

2021/06/17

The penalties do not differ.

Other aspects

Do already other reporting regimes on cross-border arrangements exist?

2021/06/17

No other disclosure regimes exist.

Are there any other special deviations from the Directive? 

2021/06/17

There are no other deviations from the Directive.

What is the name of the national Tax Authority responsible for DAC6?

2021/06/17

There is no special Tax Authority for DAC6. We have only one Tax Authority of the Republic of Slovenija - ''Finančna uprava Republike Slovenije''.

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)

2021/06/17

There are no other obligations.

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?

2021/06/17

External tax advisers are considered as intermediaries if they fulfill the conditions from the first or second paragraph of Article 255.o of Tax Procedure Rules Act-2. To the extent that external tax advisers are considered intermediaries in accordance with the first paragraph of Article 255.o of the Tax Procedure Rules Act-2, tax experts of an international group of companies are excluded from the obligation to report only if they can prove that the same information was provided by another intermediary, ie external tax advisor (Article 255t of the Tax Procedure Rules Act-2). Law firms can use the privilege of professional secrecy (according to the Attorneys Act and Code of Professional Conduct) and in that case, the reporting obligation is transferred to the taxpayers concerned. In case of a market arrangement, the intermediaries invoking the privilege must also report on the market arrangement, since, given that it is standardized, it does not contain information about clients (taxpayers). In this case, the customer information itself must be reported by the taxpayers concerned who will use such an arrangement.

Does the reporting obligation breach a legal professional privilege under national law?

2021/06/17

Only law firms can refer to the privilege of professional secrecy according to the Attorneys Act and the Code of Professional Conduct. In that case, the taxpayer is obliged to report.

Does the national law make reference to professional privilege or professional secrecy?

2021/06/17

Law firms can use the privilege of professional secrecy (according to the Attorneys Act and Code of Professional Conduct).

What is the difference, as per the national law, between professional privilege and professional secrecy?

2021/06/17

We have defined professional secrecy according to the Attorneys Act.

To which categories of intermediaries does the professional privilege or professional secrecy apply?

2021/06/17

Law firms can use the privilege of professional secrecy (according to the Attorneys Act and Code of Professional Conduct).

In the context of the reporting obligation, under which conditions are the intermediaries entitled/obliged to make use of professional privilege or professional secrecy?

2021/06/17

Only law firms can use it and the obligation for reporting, in this case, is on the taxpayer.

In cases in which professional privilege or secrecy applies, please describe the procedure for notification.

2021/06/17

Where an intermediary invokes professional secrecy, he must inform any other intermediary in writing or, failing that, the taxable person concerned. The transfer of the reporting obligation is therefore conditional on the notification/notification of the intermediary, who would be primarily obliged to report if he did not invoke professional secrecy.

Does the national law provide specific conditions to waive professional privilege or professional secrecy?

2021/06/17

No.

Teja Paulin
Head of Tax & AOS