9 March 2020 | 11:00 am CET
The EU DAC6 directive of 25 May 2018 has introduced a new disclosure obligation for intermediaries (such as tax consultants and attorneys) relating to certain cross-border tax arrangements. It implies that for every cross-border arrangement we are involved in, we need to consider whether or not our firm or the client has a disclosure obligation.
As you know, DAC6 has been transposed in Belgium by the Law dd. 20 December 2019. The law will enter into force on 1 July 2020 but will also apply to certain arrangements that have been implemented between 25 June 2018 and 1 July 2020.
This is therefore the ideal moment to get to grips with this new legislation.