DAC 6 Online course
This E-Learning presents the basic principles of the Mandatory Disclosure Rules of cross-border tax arrangements under COUNCIL DIRECTIVE (EU) 2018/822 of 25 May 2018 (short: DAC 6). These new EU reporting obligations came into force on 01.07.2020. However, due to the Covid-19 crisis, most EU Member States postponed the start of the first reporting period to 01.01.2021. Read more here.
Do the new reporting obligations affect you? Time to check out!
What is the content of this online course?
When do the new Mandatory Disclosure Rules of cross-border tax arrangements apply and what to report? This online course explains DAC 6 as regards
- the persons subject to a potential reporting duty
- which taxes are in scope of DAC 6
- the definition of a cross-border tax arrangement
- the different case constellations – called Hallmarks – that trigger a reporting obligation
- how the reporting works and what has to be considered here
The training includes several practical examples. Thus, the different topics are comprehensively explained. Thereby, the online course states the local interpretations as published by the EU Member States so far. Additionally, the course also comes with a comprehensive training material. This particularly includes further background information, overviews and decision trees. At the end of the training you will find a checklist with DAC 6 relevant cases. Further, we provide you with links to the local Legal texts and Guidelines.
Therefore, after completion of this online course you will have a good understanding of the DAC 6 principles.
Content of the DAC 6 Online Course
A. Introduction – Video: 7 min 10 sec
B. Terms of DAC 6
I. Part 1: Persons under DAC 6 and their reporting obligations – Video: 38 min 51 sec
II. Part 2: Taxes in scope and definition of cross-border tax arrangement – Video: 11 min 18 sec
C. The Hallmarks
I. Part 1: Hallmarks with Main Benefit Test – Video: 45 min 07 sec
II. Part 2: Hallmarks without Main Benefit Test – Video: 28 min 48 sec
D. Reporting Procedure – Video: 28 min
F. Annexes and further information
- Checklist: Typical DAC 6 relevant constellations
- Local Legal texts and Guidelines
Status of the E-Learning
The E-Learning covers the legal status as per 27.08.2020. It considers the local DAC 6 Guidelines published by the EU Member States so far, eg Belgium, Denmark, Sweden, France, Finland, Slovenia, Ireland, the Netherlands.
How to use this online course?
The DAC 6 Online Course consists of a training material (pdf; zip-Format) and 6 videos with a total length of ca. 2 h 40 min (for further details, please see below content overview).
The online course is available in our E-Learning Management System via your customer account. The duration of access is 6 months after purchase. To access the course you first have to register your customer account when you purchase the product. You will receive a separate Email with an activation link to active your account. If you do not receive this email, kindly check your spam folder. Upon activation of your customer account and payment of the purchase price, the E-Learning will be automatically added to your account. You can immediately start with the training and determine your own training tempo.
To access the E-Learning, you need a PC, Mac, Tablet or Smartphone with internet access, a sound card and loudspeakers. An appropriate system software is therefore Microsoft Windows (7/8/10), Linux, Apple Mac OS X, iOS or Android. As Browser you can for example use Chrome, Safari, Edge and Firefox. The demo video below technically complies with the E-Learning videos. Thus, you may use it to test the E-Learning videos on your device. To read the provided pdf-training material you need a pdf-reading software (e.g. Acrobate Reader and WinZip). For more information please click HERE
Who is this online course for?
Our DAC 6 Online Course is designed for tax consultants, lawyers and Inhouse tax teams. If you wish to purchase this online course for a larger group, we grant a discount.
Who developed the DAC 6 Online Course?
Author of this training is Dr. Nina Kuntschik. Mrs. Kuntschik is a German Lawyer since 2005 and Certified Tax Consultant since 2009. She has 14 years of practical experience in the area of VAT. In 2012 she joint a large multinational company. Since 2017, she works as Head of Tax of a business area. Therefore, the new reporting obligations under DAC 6 required an in-depth analysis of existing and planned internal cross-border tax arrangements. This DAC 6 Online course is particularly a collection of the gathered know how during those examinations.