The German Ministry of Finance has announced that Germany will stick to the original DAC6 reporting timeline and will not be exercising the option given in the recent EU Directive to extend the reporting deadlines.
This means that from 1 July 2020 arrangements must be reported within the 30-day reporting period, whilst for arrangements implemented in the transitional period (first implementation step in the period from 25 June 2018 to 30 June 2020) the deadline remains 31 August 2020.
