The glossary to understand and take action

DAC6 — cross-border arrangements

DAC6 provides for the reporting of certain cross-border arrangements meeting the criteria set out in its legal framework.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Not every international transaction is automatically reportable. Hallmarks, persons required to take action, exceptions and deadlines must be assessed based on the facts.

In your file

What this changes in practice

DAC6 provides for the reporting of certain cross-border arrangements meeting the applicable criteria and hallmarks. Not every international transaction is automatically reportable. The analysis must identify the arrangement, the parties, the hallmarks and the persons who may have an obligation. Meeting deadlines requires identifying triggering events. A report does not constitute approval of the arrangement or confirmation of its tax treatment.

A scenario to help you understand

Educational example

A group is preparing a reorganisation involving several countries. It assesses its DAC6 classification and retains the reasoned conclusion, even where the analysis results in no reporting obligation.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Décrire le dispositif et sa chronologie
  • Examiner les marqueurs applicables
  • Documenter la personne responsable et la conclusion

The practical question

Find out more

Qui doit examiner une éventuelle obligation DAC6 ?

Les rôles des intermédiaires et du contribuable concerné doivent être analysés selon le dispositif et les règles applicables. N’attendez pas la déclaration fiscale annuelle pour poser la question : certains événements déclenchent un calendrier propre. Définissez qui analyse, qui déclare si nécessaire et qui conserve la preuve, afin qu’aucun intervenant ne suppose que l’autre s’en charge.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Tax adviceTax advice consists of analysing the tax consequences of a situation and explaining the applicable options and obligations.ATAD DirectivesThe ATAD Directives constitute a European framework of measures against certain tax avoidance practices, transposed into national legislation.Transfer pricingTransfer pricing concerns the terms of transactions between related companies and their assessment under the arm's length principle.Tax residenceTax residence determines the tax connection of an individual or a company under national rules and, where applicable, a treaty.A1 CertificateThe A1 certificate confirms the social security legislation applicable to a person in certain situations involving European mobility.Permanent establishmentA permanent establishment is a concept linking an activity to a territory, assessed under the relevant tax framework.

Put it into practice

Explore further with our guides

Practical guideCross-border entrepreneur: changing fiduciary services without disrupting continuity

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.