Following an inquiry of the German CDU/CSU parliamentary group on the effectivity of the reporting obligation required under the Council Directive (EU) 2018/822 of May 25th, 2018, amending Directive 2011/16/EU regarding the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (DAC 6) in May 2023, the German Parliament has drawn up a first interim evaluation. The German Government’s answers to 30 questions in total on the outcome of the reporting obligations are disillusioning. In this article, Stefan Bendlinger summarizes the results of the response and gives a critical outlook on utility and value of the reporting obligations on cross border tax arrangements imposed on taxpayers by the European Commission.
