Deferral of Certain DAC6-Related Time Limits

Published 5 August 2020

PrintCategory: Taxation / VAT

On 29 June 2020, the Danish minister of taxation issued an executive order which defers certain DAC6-related time limits.

The executive order entails that the time limit for filing of “historical” cross-border arrangements (i.e. arrangements for which the first step was implemented between 25 June 2018 and 30 June 2020) is extended until 28 February 2021 instead of 31 August 2020.

For cross-border arrangements where the first step is implemented between 1 July 2020 and 31 December 2020, the 30-day time limit for filing will begin on 1 January 2021 instead of 1 July 2020.

Tags:  ComplianceDAC6


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