On 26 September 2019, the German Ministry of Finance published a draft proposal regarding the implementation of mandatory disclosure rules pursuant to the European Union Directive 2018/822/EU entered into force on June 25, 2018 (DAC6).
The draft proposal is subject to a consultation process with business and professional associations ending on 30 September 2019 and is expected to be proposed to German parliament soon. It may be amended before or within the legislative procedure. In line with the
Directive, the final provisions shall take effect as of 1 July 2020. Arrangements implemented between 25 June 2018 and 30 June 2020 must be reported by 31 August 2020.
Source PWC
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