The law of 25 March 2020, implementing the disclosure of cross-border arrangements (“DAC 6”), has been published in Mémorial A and entered into force from 1 July 2020. However, it is requested that all cross-border arrangements occurred between 25 June 2018 and 30 June 2020 must be reported by intermediaries or taxpayers by 31 August 2020. The law can be found on the following link.
