{"id":4187,"date":"2026-01-29T13:36:32","date_gmt":"2026-01-29T12:36:32","guid":{"rendered":"https:\/\/mavaro-tax.com\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/"},"modified":"2026-01-29T13:36:36","modified_gmt":"2026-01-29T12:36:36","slug":"trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3","status":"publish","type":"post","link":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/","title":{"rendered":"Trouble with the tax office? How to avoid this through formalities (Tip 3)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4187\" class=\"elementor elementor-4187 elementor-2501\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13a4a7fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13a4a7fa\" data-element_type=\"section\" data-e-type=\"section\" id=\"postcontent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9388163\" data-id=\"9388163\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c1f4217 elementor-widget elementor-widget-heading\" data-id=\"2c1f4217\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Trouble with the tax office?  \n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f21e850 elementor-widget elementor-widget-heading\" data-id=\"f21e850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">For entrepreneurs in Germany - Save yourself the trouble with the tax office with these 3 tips (part 3 of 3)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64d1717b elementor-widget elementor-widget-text-editor\" data-id=\"64d1717b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Today in the third part of the series<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66f6758c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66f6758c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fa80f7d\" data-id=\"2fa80f7d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6507170d elementor-widget elementor-widget-heading\" data-id=\"6507170d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tip 3: Notification requirements for cross-border tax arrangements (aka DAC6)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aad6505 elementor-widget elementor-widget-text-editor\" data-id=\"aad6505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DAC6 &#8211; Bureaucratic chaos for entrepreneurs: From July 1, 2020, new obligations to cooperate will apply to entrepreneurs with foreign activities. The basis for the new regulation is an EU directive that all member states are obliged to implement. <\/p><p>The new obligations are intended to help reduce profit shifting and tax avoidance practices in a cross-border context. This is because the notification of cross-border tax arrangements gives legislators the opportunity to adapt loopholes or undesirable arrangements by amending the law.   <\/p><p><em>The new task for entrepreneurs with foreign activities is now: For all arrangements with a cross-border connection, it must be checked whether a reporting obligation is applicable.  <\/em><\/p><p>The regulation in Germany includes income taxes (corporation tax, trade tax and income tax) as well as inheritance and gift tax and real estate transfer tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a7ff37 elementor-widget elementor-widget-heading\" data-id=\"6a7ff37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is there a cross-border reference?  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c8147 elementor-widget elementor-widget-text-editor\" data-id=\"c3c8147\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The DAC6 reporting obligation only covers cases in which <em>at least two EU states<\/em> or <em>one EU state and one third country<\/em> are affected.<\/p><p>The tax residency of the parties involved also plays a role here.<\/p><p>Every person involved in the design is considered a participant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d897f6 elementor-widget elementor-widget-heading\" data-id=\"1d897f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is a design subject to notification?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-208a54c elementor-widget elementor-widget-text-editor\" data-id=\"208a54c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A design is notifiable if, in addition to crossing the border, it also fulfills one of the legally regulated indicators. The legislator distinguishes between characteristics that directly trigger a reporting obligation and characteristics for which a so-called main benefit test must also be fulfilled. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a40976 elementor-widget elementor-widget-heading\" data-id=\"3a40976\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A. DAC6 - Immediate reporting obligation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b73115 elementor-widget elementor-widget-text-editor\" data-id=\"0b73115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following arrangements directly trigger a reporting obligation:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fb8711 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0fb8711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transfer pricing arrangements with intangible assets that are difficult to value or use of a unilateral arrangement<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transfer of functions with a significant impact on the profit of the transferring company<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Payments to affiliated \"stateless\" companies  <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Payments to related companies domiciled in non-cooperating countries<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Payments for multiple tax benefits (e.g. double deductibility of business expenses, multiple write-offs, white income, etc.)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Asset transfers with different valuation approaches in the countries<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Arrangements that circumvent the exchange of information between states<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Arrangements in a non-transparent chain of participants<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34d745b elementor-widget elementor-widget-heading\" data-id=\"34d745b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">B. DAC6 - Obligation to notify if the main benefit test is available<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51ff381 elementor-widget elementor-widget-text-editor\" data-id=\"51ff381\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>First of all: The reasons for which the arrangement was made are decisive for a reporting obligation. If one of the reasons is to obtain a tax advantage, the test is generally considered to be met and the arrangement must be reported. A <strong><em>tax advantage<\/em> <\/strong>(main advantage) exists if a reasonable third party must come to the conclusion, after considering all the circumstances, that the tax advantage is the cause of the arrangement.  <\/p><p>The German tax authorities have determined that a tax advantage does not exist in certain situations (e.g. use of exemption limits and allowances, exercise of tax options, etc.). This so-called &#8220;<strong><em>whitelist<\/em><\/strong><em>&#8220;<\/em> conclusively contains the groups of cases that are exempt from the notification obligation.   <\/p><p>The <strong><em>Cooperation with your tax advisor<\/em><\/strong> is also essential for the question of whether there is a notification obligation for tax planning. This could be the case in the following constellations: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c5ce4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c5ce4a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e0bfb3\" data-id=\"1e0bfb3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74475ea elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"74475ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Confidentiality clauses have been agreed with regard to disclosure to third parties <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A success fee has been agreed with your tax advisor. This fee depends on the occurrence and the amount of the actual tax benefit <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">There is a standardized documentation \/ structure of the design that is available for more than one user. This does not include individual consultation. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Structures are proposed for the optimized use of losses when acquiring a company<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Income is converted into gifts or non-taxed or low-taxed income<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">There are circular transactions involving companies with no economic activity.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dc32b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dc32b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-066caaf\" data-id=\"066caaf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b3b136 elementor-widget elementor-widget-text-editor\" data-id=\"5b3b136\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Naturally, the law is formulated in very abstract terms. The following are some examples of what the legislator and the tax authorities consider to fall under the above-mentioned points: Debt-push-down arrangements, the contribution to subsidiaries and repayment as an interest-bearing loan, the transfer of a license to a subsidiary for the production of goods which are then bought back at a high price.   <\/strong><\/p><p> <strong> Certain payments to affiliated companies<\/strong> also trigger a notification obligation in conjunction with the existence of a tax advantage:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4a25eb elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d4a25eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The state of the recipient has a corporate income tax rate of 0 or close to 0 percent<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The payment is completely tax-free for the recipient<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The payment is subject to preferential tax treatment for the recipient (e.g. license box)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bcbba8 elementor-widget elementor-widget-heading\" data-id=\"6bcbba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How is the DAC6 message sent?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c40ae1 elementor-widget elementor-widget-heading\" data-id=\"9c40ae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deadline<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-766da51 elementor-widget elementor-widget-text-editor\" data-id=\"766da51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The report is submitted electronically via a portal at the Federal Central Tax Office. The data set is standardized across the EU. <\/p><p>The notification must be submitted <strong>within 30 days<\/strong> of the end of the event. The provision of the tax design for implementation, the user&#8217;s readiness for implementation and the first steps towards implementation by the user are deemed to be an event. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a12d94f elementor-widget elementor-widget-heading\" data-id=\"a12d94f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Information to be reported<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f1f457 elementor-widget elementor-widget-text-editor\" data-id=\"0f1f457\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the abstract information such as the legal provisions and a summary of the cross-border arrangement etc., individual information about the user, the affiliated company etc. must also be provided.<\/p><p>In principle, the intermediary (usually the tax advisor) must submit the notification. However, since a German tax advisor is subject to a statutory duty of confidentiality, the user of the arrangement must release him from this duty so that the report can be submitted. Without a release from the duty of confidentiality, the tax advisor must still report the abstract information, whereas the user of the arrangement must then report the individual information themselves. Tax advisors and companies should work hand in hand to jointly fulfill these formalities.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-577484f elementor-widget elementor-widget-heading\" data-id=\"577484f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DAC6 - Notification in several EU countries?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2b9ca3 elementor-widget elementor-widget-text-editor\" data-id=\"f2b9ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the report is submitted by an intermediary in one country, the other intermediaries in the other country no longer have to submit a report. However, caution is required here, as there may well be situations where the report is not submitted abroad. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-147d332 elementor-widget elementor-widget-heading\" data-id=\"147d332\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What happens if you don't follow the rules?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea09259 elementor-widget elementor-widget-text-editor\" data-id=\"ea09259\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Failure to notify the authorities is an administrative offense. This can be punished with a fine of up to EUR 25,000. <\/p><p>Please note: other EU countries have significantly higher fines if the reporting obligations are not met. In Poland, a breach of the reporting obligation can be penalized with up to EUR 5 million. <\/p><p>As these are cross-border reporting obligations, the sanctions of other EU countries must always be taken into account.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-097f51d elementor-widget elementor-widget-heading\" data-id=\"097f51d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Declaration in the tax return<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c9d80 elementor-widget elementor-widget-text-editor\" data-id=\"34c9d80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the actual reporting obligation, a cross-border tax arrangement must also be reported in the tax return. This must be done in the year in which the benefit is to take effect for the first time. <\/p><p>The information must be provided in the so-called Annex WA of the tax return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40e4a65 elementor-widget elementor-widget-heading\" data-id=\"40e4a65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical tip<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-154f482 elementor-widget elementor-widget-text-editor\" data-id=\"154f482\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At first glance, the new regulation seems abstract. Many companies assume that only larger corporations are affected by the obligation. However, this is a fallacy. Medium-sized companies can also be affected. A notification obligation should be checked for every arrangement with cross-border implications. In cases of doubt, a notification should be made.     <\/p><p>It is important to note that these are only notification obligations. These should not be a knock-out criterion for your cross-border tax planning. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-787e316 elementor-widget elementor-widget-heading\" data-id=\"787e316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">For further reading<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f2b86 elementor-widget elementor-widget-text-editor\" data-id=\"79f2b86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The reporting obligation for cross-border tax arrangements arises from sections 138d to 138k of the German Fiscal Code.  <span style=\"font-style: inherit; font-weight: inherit; color: var( --e-global-color-text );\">The consequences of a breach of duty are regulated in Section 379 (2) No. 1e, 1f, 1g of the German Fiscal Code. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b8e6b elementor-widget elementor-widget-text-editor\" data-id=\"81b8e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><span style=\"font-weight: inherit; color: var( --e-global-color-text );\">The article uses simple language for better understanding and is also abbreviated with regard to the individual conditions required by law. An individual examination in your case is therefore recommended.<\/span><\/em><\/p><p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/mavaro-tax.com\/en\/contact\/\"><strong>Please feel free to contact me!<\/strong><\/a><\/span><\/p><p><em>Disclaimer<\/em><\/p><p><em style=\"font-weight: inherit; color: var( --e-global-color-text );\">This article does not constitute legal or tax advice, but is for general information purposes only. Every situation is individual, so I always recommend professional advice to avoid tax disadvantages. <\/em><\/p><p><em>Last updated: 12.10.2021<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Trouble with the tax office? For entrepreneurs in Germany &#8211; Save yourself the trouble with the tax office with these 3 tips (part 3 of 3) Today in the third part of the series Tip 3: Notification requirements for cross-border tax arrangements (aka DAC6) DAC6 &#8211; Bureaucratic chaos for entrepreneurs: From July 1, 2020, new [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[41],"tags":[],"class_list":["post-4187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expansion-abroad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DAC6 - Bureaucratic chaos for entrepreneurs<\/title>\n<meta name=\"description\" content=\"DAC6 - Bureaucratic chaos for entrepreneurs. Cross-border notification obligations for entrepreneurs with foreign activities\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DAC6 - Bureaucratic chaos for entrepreneurs\" \/>\n<meta property=\"og:description\" content=\"DAC6 - Bureaucratic chaos for entrepreneurs. Cross-border notification obligations for entrepreneurs with foreign activities\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/\" \/>\n<meta property=\"og:site_name\" content=\"International Tax Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-29T12:36:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-29T12:36:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1600-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Melina Mavridou\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melina Mavridou\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/\"},\"author\":{\"name\":\"Melina Mavridou\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/person\\\/e6ff344b34a7cc155dc193889f269bd0\"},\"headline\":\"Trouble with the tax office? How to avoid this through formalities (Tip 3)\",\"datePublished\":\"2026-01-29T12:36:32+00:00\",\"dateModified\":\"2026-01-29T12:36:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/\"},\"wordCount\":1329,\"publisher\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1600-scaled.jpg\",\"articleSection\":[\"Expansion abroad\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/\",\"name\":\"DAC6 - Bureaucratic chaos for entrepreneurs\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1600-scaled.jpg\",\"datePublished\":\"2026-01-29T12:36:32+00:00\",\"dateModified\":\"2026-01-29T12:36:36+00:00\",\"description\":\"DAC6 - Bureaucratic chaos for entrepreneurs. Cross-border notification obligations for entrepreneurs with foreign activities\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1600-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1600-scaled.jpg\",\"width\":2560,\"height\":1709,\"caption\":\"DAC6 - B\u00fcrokratisches Chaos f\u00fcr Unternehmen\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/mavaro-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Trouble with the tax office? How to avoid this through formalities (Tip 3)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/\",\"name\":\"International Tax Consulting\",\"description\":\"Steuerberatung mit internationalem Fokus\",\"publisher\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\",\"name\":\"Mavridou International Steuerberatungsgesellschaft GmbH\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/M.Mavridou-Logo-dunkel-v2.png\",\"contentUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/M.Mavridou-Logo-dunkel-v2.png\",\"width\":314,\"height\":53,\"caption\":\"Mavridou International Steuerberatungsgesellschaft GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/person\\\/e6ff344b34a7cc155dc193889f269bd0\",\"name\":\"Melina Mavridou\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DAC6 - Bureaucratic chaos for entrepreneurs","description":"DAC6 - Bureaucratic chaos for entrepreneurs. Cross-border notification obligations for entrepreneurs with foreign activities","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/","og_locale":"en_US","og_type":"article","og_title":"DAC6 - Bureaucratic chaos for entrepreneurs","og_description":"DAC6 - Bureaucratic chaos for entrepreneurs. Cross-border notification obligations for entrepreneurs with foreign activities","og_url":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/","og_site_name":"International Tax Consulting","article_published_time":"2026-01-29T12:36:32+00:00","article_modified_time":"2026-01-29T12:36:36+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1600-scaled.jpg","type":"image\/jpeg"}],"author":"Melina Mavridou","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Melina Mavridou","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#article","isPartOf":{"@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/"},"author":{"name":"Melina Mavridou","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/person\/e6ff344b34a7cc155dc193889f269bd0"},"headline":"Trouble with the tax office? How to avoid this through formalities (Tip 3)","datePublished":"2026-01-29T12:36:32+00:00","dateModified":"2026-01-29T12:36:36+00:00","mainEntityOfPage":{"@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/"},"wordCount":1329,"publisher":{"@id":"https:\/\/mavaro-tax.com\/en\/#organization"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#primaryimage"},"thumbnailUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1600-scaled.jpg","articleSection":["Expansion abroad"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/","url":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/","name":"DAC6 - Bureaucratic chaos for entrepreneurs","isPartOf":{"@id":"https:\/\/mavaro-tax.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#primaryimage"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#primaryimage"},"thumbnailUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1600-scaled.jpg","datePublished":"2026-01-29T12:36:32+00:00","dateModified":"2026-01-29T12:36:36+00:00","description":"DAC6 - Bureaucratic chaos for entrepreneurs. Cross-border notification obligations for entrepreneurs with foreign activities","breadcrumb":{"@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#primaryimage","url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1600-scaled.jpg","contentUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1600-scaled.jpg","width":2560,"height":1709,"caption":"DAC6 - B\u00fcrokratisches Chaos f\u00fcr Unternehmen"},{"@type":"BreadcrumbList","@id":"https:\/\/mavaro-tax.com\/en\/trouble-with-the-tax-office-how-to-avoid-this-through-formalities-tip-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/mavaro-tax.com\/"},{"@type":"ListItem","position":2,"name":"Trouble with the tax office? How to avoid this through formalities (Tip 3)"}]},{"@type":"WebSite","@id":"https:\/\/mavaro-tax.com\/en\/#website","url":"https:\/\/mavaro-tax.com\/en\/","name":"International Tax Consulting","description":"Steuerberatung mit internationalem Fokus","publisher":{"@id":"https:\/\/mavaro-tax.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mavaro-tax.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mavaro-tax.com\/en\/#organization","name":"Mavridou International Steuerberatungsgesellschaft GmbH","url":"https:\/\/mavaro-tax.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/06\/M.Mavridou-Logo-dunkel-v2.png","contentUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/06\/M.Mavridou-Logo-dunkel-v2.png","width":314,"height":53,"caption":"Mavridou International Steuerberatungsgesellschaft GmbH"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/person\/e6ff344b34a7cc155dc193889f269bd0","name":"Melina Mavridou"}]}},"_links":{"self":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/4187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/comments?post=4187"}],"version-history":[{"count":2,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/4187\/revisions"}],"predecessor-version":[{"id":4189,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/4187\/revisions\/4189"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/media\/2412"}],"wp:attachment":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/media?parent=4187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/categories?post=4187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/tags?post=4187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}