On 24 June 2020, the European Council reached agreement on an optional 6-month postponement to the reporting deadlines for relevant taxpayers under EU Directive 2018/822 (DAC6), and a delay to the exchange of information under DAC6 until the beginning of 2021. The following table contains the decisions so far of the various EU member states:

CountryDeferral
AustriaNo (but no penalties for late filing until 31 October 2020).
BelgiumYes – six months deferred.
BulgariaNot yet announced.
CroatiaYes – six months deferred.
CyprusYes – six months deferred.
Czech RepublicYes – six months deferred.
DenmarkYes – six months deferred.
EstoniaYes – six months deferred.
FinlandNo specific provision.
FranceYes – six months deferred.
GermanyLikely no (formal confirmation still pending).
GreeceYes – six months deferred.
HungaryYes – six months deferred.
IrelandYes – six months deferred.
ItalyNot yet announced.
LatviaYes – six months deferred.
LithuaniaYes – six months deferred.
LuxembourgYes – six months deferred.
MaltaYes – six months deferred.
NetherlandsYes – six months deferred.
PolandYes – deferral period depends on role of discloser.
PortugalNot yet announced.
RomaniaYes – six months deferred.
SlovakiaYes – six months deferred.
SloveniaYes – six months deferred.
SpainYes – six months deferred.
SwedenYes – six months deferred.
United KingdomYes – six months deferred.