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Administrative deferral for DAC6 reporting and Royal Decree

On 3 June 2020 the Belgian Federal Tax Authorities announced that an administrative deferral of six months is granted for the reporting obligations under the DAC6 legislation. Additionally, on 4 June 2020 the Royal Decree specifying the penalties for the failure to comply with the DAC6 obligations, was also published.

The DAC6 legislation provides for the mandatory disclosure of reportable cross-border arrangements and will be effective as from 1 July 2020. Considering the current circumstances and the political agreement between EU Member States on an (optional) deferral of the reporting obligations, the Belgian Federal Tax Authorities announced a deferral based on their discretionary administrative power (i.e. not by a legislative act). The deferral does not postpone the effective date of the legislation, but only postpones the deadlines for the reporting obligations.

Accordingly, the following deadlines apply:

  • reportable cross-border arrangements of the transitional period (i.e. where the first step of implementation is made between 25 June 2018 and 30 June 2020) must be reported by the latest by 28 February 2021;
  • the kick-off date of the 30-days reporting period starts on 1 January 2021 for the following:
    • reportable cross-border arrangements that have been made available for implementation, or are ready for implementation, or of which the first step of implementation has been made in the period between 1 July 2020 and 31 December 2020;

    • intermediaries that directly, or by means of other persons, provided aid, assistance or advice with respect to the designing, marketing, organizing, making available for implementation or managing the implementation of a reportable cross-border arrangement in the period between 1 July 2020 and 31 December 2020;
  • the first periodic report for marketable arrangements must be submitted by 30 April 2021.

The deferral applies to the reporting of arrangements that concern federal taxes as well as regional taxes of which the Belgian Federal Tax Authorities are responsible for collecting the tax.

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Kris Lievens

Corporate Tax

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