Personal scope of application
Are there any deviations from the Directive in defining the intermediary?
Who is an intermediary? Is there a differentiation between a corporate entity/advisor?
Can a corporate tax department (or its members) within a MNE or within a group of entities qualify as an intermediary?
How are the actions of designing, marketing, organizing, making available for implementation or managing the implementation of a tax arrangement defined?
Have the legal preconditions regarding the territorial nexus for an intermediary been implemented in accordance with the Directive?
Are there any other conditions apart from those of the Directive, such as the territorial nexus of a tax arrangement to a certain Member State, which trigger a reporting obligation of an intermediary (e.g. including intermediaries from outside the EU)?
In which cases is the relevant taxpayer obliged to report? Are there deviations from the Directive?
Who is primarily obliged to report? Is there a primary reporting obligation of the intermediary or the relevant taxpayer? Is there legal privilege and in how far has it been considered for allocating the reporting obligation?
Are there any other persons beside intermediaries or relevant taxpayers obliged to report?
Mechanism to avoid multiple reporting
Which measures have been taken to avoid multiple reporting obligations referring to an intermediary obliged to report in several countries? Are there deviations from the Directive?
Which measures have been taken to avoid multiple reporting obligations referring to more than one intermediary obliged to report? Are there deviations from the Directive?
Which measures have been taken to avoid multiple reporting obligations referring to a relevant taxpayer obliged to report several countries? Are there deviations from the Directive?
Which measures have been taken to avoid multiple reporting obligations referring to more than one relevant taxpayer obliged to report? Are there deviations from the Directive?
How does the National Tax Authority expect the conditions for exemption from filing a report to be met?
Material scope of application
Which tax arrangements must be reported? Are there deviations from the Directive?
Are national tax arrangements subject to report?
Which taxes are affected? Are there deviations from the Directive?
Does the hallmark catalogue deviate from the Directive? If yes, in what extent?
Which hallmarks are linked with the main benefit test?
How is the main benefit test defined?
How is a tax advantage defined?
When is a cross border arrangement made available for implementation (e.g. handover of contract documents)?
When is a tax arrangement ready for implementation?
When has the first step in the implementation of a tax arrangement been made?
Which information should be included in the report? Are there deviations from the Directive?
What does the reporting process look like? Are there deviations from the Directive?
Is the entire report to be provided by the intermediary/relevant taxpayer? Who must provide the report?
Does the reporting obligation breach a legal professional privilege under national law? If yes, which measures have been taken to give the intermediaries the right to a waiver from filing information?
What are the respective deadlines for the intermediary and the relevant taxpayer to file the report? Are there deviations from the Directive in terms of filing the information within 30 days?
Which numbers are assigned by local tax authorities to the tax arrangements?
In which cases are penalties imposed?
What are the penalties?
Is a distinction made between penalties imposed on intermediaries/relevant taxpayers/other persons obliged to report?
What are the penalties in case of redundant reports? A redundant report is a report, which was filed, although there is no obligation to file one.
Do the penalties differ with regard to incomplete, incorrect, missing or late reports? Are there any gradations?
Do already other reporting regimes on tax arrangements exist?
Are there any other special deviations from the Directive?
Please select one or more countries