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Official Draft Paper on the Obligation to Notify Cross-border Tax Arrangements Published

Official Draft Paper on the Obligation to Notify Cross-border Tax Arrangements Published Background The European Directive 2018/822/EU amending (sixth) Directive 2011/16/EU with regard to the mandatory automatic exchange of information in the field of taxation on notifiable cross-border arrangements ("DAC6") came into force on June 25th, 2018 and is to be implemented by the German legislator by January 1, 2020. An unofficial draft paper from the Federal Ministry of Finance (dated January 30th, 2019) has been circulating for several months. On September 27th, 2019, the official draft paper of the Federal Ministry of Finance was published.