On 26 June 2020, the Belgian tax authorities published a circular on the EU directive on mandatory disclosure of cross-border arrangements (DAC6) with effective from 1 July 2020.
The published circular provides guidelines on the interpretation and the implementation of the DAC6 legislation in Belgium. Previously, the tax authorities declared a deferral of 6 months under DAC6 and the deferral does not postpone the effective date of the legislation, but only postpones the deadlines for the reporting obligations.
