France Updates Guidelines on DAC6 Reporting Requirements and Extends Consultation

The French tax authority has updated its draft guidelines on the reporting requirements introduced by Ordinance No. 2019-1068 of 21 October 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The update includes additional detail on the general and specific hallmarks that will be used in determining if an arrangement is reportable.

The public consultation on the guidelines has also been extended to 31 Ma…