The Constitutional Court once again defends our professional secrecy at DAC6

The Constitutional Court has ruled on a Flemish decree related to administrative cooperation in taxation, respecting the professional secrecy of lawyers acting as intermediaries.
The DAC6 Directive aims to create tax transparency by imposing a reporting obligation on intermediaries involved in cross-border tax arrangements.
Lawyers can also act as intermediaries but are bound by professional secrecy, which led to requests for suspension and nullification of federal and regional standards transposing the DAC6 directive.
The Court annulled two articles from the Flemish decree, allowing lawyers to maintain their professional secrecy and not share information with non-client intermediaries.
However, there are still pending questions about the notification obligation period, definition of “intermediary,” and information obligations based on presumptions of aggressive tax planning.
The ruling requires further clarification from the Court of Justice of the European Union.

DAC6