Introduction to DAC6

No specific requirements.
This course is suitable for both beginners and professionals who want to deepen their knowledge.

This training provides an understanding of the legal and practical framework of DAC6, from its European origins to its transposition in Luxembourg.

By the end of the training, participants will be able to:

• Understand the scope of DAC6 and the types of taxes involved
• Identify the persons and entities concerned, including complex legal structures
• Assess the main benefit criterion and economic substance
• Apply reporting obligations while respecting deadlines and professional secrecy
• Implement internal procedures and governance tools to ensure compliance

1. Context and Legal Framework

European origins of DAC6, fight against tax evasion, and transposition in Luxembourg.

2. Scope and Obligations

Cross-border arrangements subject to reporting, persons and entities concerned, applicable taxes, and possible exemptions.

3. Hallmarks and Criteria

Identification of DAC6 hallmarks (categories A to E), assessment of the main benefit criterion, and analysis of types of tax advantages.

4. Reporting and Procedures

Reporting obligations for taxpayers and intermediaries, deadlines, territorial connections, and professional secrecy.

5. Compliance and Governance

Implementation of internal programs, compliance tools, risk prevention, and sanction management.

6. Practical Case Studies

Concrete examples to apply theoretical concepts and secure cross-border operations.

• Scope and reporting obligations under DAC6
• Persons and entities concerned, complex legal structures
• Main benefit criterion and types of tax advantages
• Identification of DAC6 hallmarks (A to E)
• Implementation of internal procedures and governance tools
• Management of tax risks and sanctions
• Practical case studies for hands-on application

Certificate of attendance.