Author: Pieter Deré (PwC)
Publication date: 28/01/2021
The Belgian Tax Authorities just published an update regarding the DAC6 reporting deadlines for arrangements to be reported in January and February 2021.
Due to communication difficulties linked to COVID-19 Pandemic, the Belgian tax administration will apply an administrative tolerance for all arrangements that have to be reported during the months of January and February 2021 with a postponement until February 28, 2021 inclusive. The penalties for late submission will not be applied during this period.
This includes historical arrangements (during the interim period – as from 25 June 2018) as well as arrangements as from 1 January 2021 that have a reporting deadline this January or February.
This concerns only Belgian tax administration, thus please continue to monitor any reporting obligation in other Member States / other intermediaries.