Like other EU member states, Austria has recently adopted legislation to implement reporting obligations for potentially aggressive tax planning schemes (EU-Meldepflichtgesetz (EU-MPfG)). This article explains the way these new rules work and highlights their special characteristics and interplay with other domestic tax laws.
Originally, the reporting obligations for certain cross-border arrangements introduced by EU Directive 2018/822 (referred to as “DAC 6”) were intended to enter into force by 1 July 2020. The European Council, however, offered EU member states the option to extend this deadline by six months. Austria decided not to extend the deadline, but due to a delay in the creation of an EU central registry for DAC 6 reporting purposes, the Ministry of Finance announced that the electronic filing of reports would not be possible until 1 October 2020. As a result, there were no penalties if a report was filed on or before 31 October 2020. In practice, this has led to the same result as a deferral of the deadline from 1 July 2020 to 31 October 2020
Source Deloitte
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