DAC6 directive
Under the EU DAC6 Directive, certain cross-border tax arrangements must be reported through Belgium’s MyMinFin portal (managed by FPS Finance) to improve tax transparency across EU member states.
Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
The European Union adopted Directive (EU) 2018/822 (DAC6) to strengthen tax cooperation between Member States and to facilitate the exchange of information on international tax planning arrangements, known as cross-border arrangements.
A cross-border arrangement typically refers to a tax planning structure involving more than one jurisdiction.
The parties involved — either the intermediary or the relevant taxpayer — are required to report to the competent national authority any information they know, possess or control regarding cross-border arrangements that are subject to mandatory disclosure.
For arrangements falling under taxes administered by the Brussels-Capital Region, or those still managed by the FPS Finance on behalf of the Region, please use the federal application developed for this purpose (the XML tool available via MyMinFin of FPS Finance).
You can find more information and detailed instructions on the federal MDR-DAC6 web page. This page is only available in French or Dutch :
Opens in new windowhttps://finances.belgium.be/fr/E-services/mandatory-disclosure-rules
Contact
For general questions regarding the application of DAC6 legislation in the Brussels-Capital Region, please contact: DAC6@fisc.brussels
This email address is intended exclusively for use by intermediaries and taxpayers affected by the Ordinance of 29 October 2020, which amends the Ordinance of 26 July 2013 transposing Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation, repealing Directive 77/799/EEC, and amending the Brussels Tax Procedure Code.
More information
Legal base
- Opens in new windowCouncil Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
- Opens in new windowCouncil Directive (EU) 2020/876 of 24 June 2020 amending Directive 2011/16/EU to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic
- Opens in new windowCommission Implementing Regulation (EU) 2019/532 of 28 March 2019 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements
- 2013 transposing Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation, repealing Directive 77/799/EEC, and amending the Brussels Tax Procedure (only in Opens in new windowDutch or Opens in new windowFrench)
- Ordinance of 26 July 2013 transposing Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation, repealing Directive 77/799/EEC, and amending the Brussels Tax Procedure Code (only in Opens in new windowDutch or Opens in new windowFrench).