Germany Tax Agency Issues Technical Guidance for DAC6 Reporting

The German Federal Central Tax Office Oct. 7 issued technical guidance for intermediaries and taxpayers to disclose cross-border tax arrangements under the EU Council Directive on the mandatory automatic exchange of information (AEOI) in relation to reportable cross-border arrangements (DAC6). The guidance includes: 1) the requirement to encode reports with the UTF-8 format; 2) data file transmissions through the mass data interface (ELMA); 3) the XML schema file requirements; and 4) definitions for technical identities and descriptions of total, partial, and subsequent report deliveries. [Germany, Federal Central Tax Office, 10/07/19]

Reference:
View Guidance. View Announcement.