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> > > New reporting obligations for tax intermediaries (dac 6) – reportable or not reportable … that is the question

New reporting obligations for tax intermediaries (dac 6) – reportable or not reportable … that is the question

Droit fiscal

Date : 13/09/2018 Horaires : 14h00 - 17h00 (accueil à partir de 13h30) Lieu : Novotel Luxembourg KIRCHBERG 6, Rue du Fort Niedergrünewald L-2226 Luxembourg

Thématique : Legitech en collaboration avec Atoz Tax Advisers

On 25 May 2018, the ECOFIN Council adopted DAC6 which requires tax intermediaries to report cross-border arrangements that contain at least one of the hallmarks (that are characteristics or features of a cross-border arrangement) defined in the Directive.

It is common knowledge that the investments and business activities of Luxembourg companies often have a cross-border dimension. In all these cases, the question needs to be answered as to whether a particular piece of advice is reportable or not.

While today some advisers take an approach that most if not all advice should be reportable, the question is whether this is the right approach. In our briefing, we will carefully analyse when cross-border arrangements should reasonably be reportable and how to deal with this topic in practice.

Ultimately, the arrangements that come within the scope of the Directive need to be reported as from 25 June 2018 although relevant forms only have to be filed in mid-2020. However, this means that taxpayers need to develop a consistent approach today.

Objectives of the workshop

Upon successful completion of this workshop, the participants will:

  • have an overview of the new reporting obligations of tax intermediaries
  • understand the main benefit test and its importance when it comes to the reporting obligations
  • have a clear view on the hallmarks that may require a cross-border arrangement to be reported
  • understand when a cross-border arrangement has to be reported and how things may be managed in practice


DRH / Transfer Pricing


  • Introduction
  • The new reporting regime
    • Scope of the reporting obligations
    • Information to be reported
    • Parties responsible for the reporting and penalties
    • Timing aspects
  • The main benefit test
    • The importance of the main benefit test
    • Considering commercial reasons and business purpose
    • The wider impact of the assessment
  • Analysing the hallmarks of reportable arrangements
    • Hallmarks that need to meet the main benefit test
    • Hallmarks that do not need to meet the main benefit test
  • Determining reportable cross-border arrangements
  • Best practice recommendations
  • Case studies




Oliver R. Hoor, Tax Partner, ATOZ Tax Advisers

Oliver R. Hoor is a Tax Partner in the International and Corporate Tax Department of ATOZ. He is also heading the transfer pricing practice and the German desk of ATOZ.

His professional qualifications include the Luxembourg Certified Accountant (Expert Comptable) and the German Certified Tax Advisor (Steuerberater). He holds a degree in business administration with a major in tax from the University of Applied Sciences of Trier (Germany).

Oliver has more than 15 years of practical experience in Luxembourg and international taxation with a focus on Alternative Investments (Private Equity, Real Estate, Sovereign Wealth Funds, Hedge Funds and Securitization), Mergers & Acquisitions and Multinational Groups.

Oliver has published more than 170 articles and books on Luxembourg and international taxation, including, in particular, transfer pricing and the OECD Base Erosion and Profit Shifting (“BEPS”) Project, the OECD Model Tax Convention and tax treaties, EU Law and the State Aid investigations of the EU Commission. Oliver is further a regular speaker at conferences and lecturer with House of Training and Legitech.

La société Legitech a obtenu l’agrément du Barreau de Luxembourg.

Prix : 345€ HTVA

Tarif étudiant : 48,55€ HTVA, soit 50€ TTC (à condition d’envoyer une copie de sa carte étudiant et une attestation d’inscription)


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