France’s tax authority updated its DAC6 guidance on 23 September 2026 to reflect a reporting exemption for lawyers acting as intermediaries where compliance would breach professional secrecy. The provisions, introduced by the Finance Law for 2025, had applied to reports submitted from 16 February 2025.
France’s tax authority has updated its guidance on the mandatory reporting of cross-border tax arrangements under the DAC6 rules, clarifying the limitation of the notification obligation for intermediaries acting as lawyers subject to professional secrecy.
The update, published on 23 September 2026, followed changes introduced by Article 54, I-A-3° and 4° of Law No. 2025-127 of 14 February 2025 on the Finance Law for 2025. The legislation amended the General Tax Code (CGI) to exempt lawyers acting as intermediaries from the reporting obligation where complying with it would be contrary to professional secrecy.
Under the amended Article 1649 AE, I-4° of the CGI, the reporting obligation instead falls on the other intermediaries involved in the arrangement. The exempt lawyer must duly inform those intermediaries of the obligation. If there are no other intermediaries required to report, the obligation falls on the taxpayer themselves.
The French guidance referred to a Court of Justice of the European Union (CJEU) judgment of 8 December 2022, which found that the obligation imposed on intermediaries under Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, known as the “DAC 6” Directive, infringed the right to respect for communications between lawyers and their clients.
The ruling concerned Article 7 of the Charter of Fundamental Rights of the European Union and was issued in Case C-694/20, “Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU v Vlaamse Regering”, ECLI:EU:C:2022:963.
A subsequent CJEU judgment of 29 July 2024 clarified the scope of the ruling. The court held that the protection applied only to lawyers within the meaning of Directive 98/5/EC of the European Parliament and of the Council of 16 February 1998, as amended, concerning the practice of the profession of lawyer on a permanent basis in a Member State other than the one in which the qualification was obtained. It did not extend to other professionals who may be authorised to provide legal representation.
That judgment was issued in Case C-623/22, “Belgian Association of Tax Lawyers, SR, FK, Ordre des barreaux francophones et germanophone, Orde van Vlaamse Balies, CQ, Instituut van de Accountants en de Belastingconsulenten, VH, ZS, NI, EX v Premier ministre/Eerste Minister”, ECLI:EU:C:2024:639.
The French authority also clarified information obligations concerning individuals affected by DAC6 reporting.
These obligations, relating to the protection of personal data, were specified under Article 1649 AG of the CGI, as amended by Article 54, I-A-4° of Law No. 2025-127 of 14 February 2025 on the Finance Law for 2025.
The new provisions apply to reports submitted from 16 February 2025, the date on which Law No. 2025-127 of 14 February 2025 on the Finance Law for 2025 entered into force.
