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> > > The mandatory disclosure regime (DAC 6): A series of practical case studies

The mandatory disclosure regime (DAC 6): A series of practical case studies

Droit fiscal

Date : 27/05/2020 Horaires : 10h30 à 11h30 Lieu : Webinar

Thématique : Legitech en collaboration avec ATOZ Tax Advisers


On 21 March 2020, the Luxembourg parliament passed the law implement DAC 6. With less than 2 months until the mandatory disclosure regime (MDR) enters into force, intermediaries and taxpayers have to urgently prepare for the new reporting obligations in order to mitigate the risk of penalties. As the MDR applies with retroactive effect, cross-border arrangements implemented since 25 June 2018 have to be reviewed “now”.

However, how are reportable cross-border arrangements determined? How should some of the more ambiguous hallmarks be interpreted? And, what is a reasonable approach towards the interpretation of the main benefit test (MBT)?

This is the second webinar on the MDR that focuses on practical case studies that should help practitioners to assess potential reporting obligations and to move towards DAC 6 readiness. While the webinar is based on the Luxembourg implementation of DAC 6 (which is largely a copy/paste of the Directive), given that most European Member States adhered to the hallmarks and the MBT as provided under DAC6, the content of the webinar should also inform the interpretation of DAC 6 across Europe.



  1. Introduction
  2. How to manage reporting obligations in practice
  3. Practical case studies
    1. The Luxembourg real estate fund
    2. The foreign private equity fund
    3. The multinational group
    4. The insurance company
  4. Concluding remarks


Speaker: Oliver R. Hoor


Oliver is a Partner in the International and Corporate Tax department at ATOZ.

A tax professional since 2003, Oliver has experience in Luxembourg and international taxation with a focus on alternative Investments (private equity, real estate, sovereign wealth funds, hedge funds), mergers & acquisitions and multinational groups. Oliver advises clients on all direct tax aspects regarding deal structuring, maintenance, reorganisations and exit planning. He is further Head of Transfer Pricing and the German Desk.

Oliver is the author of more than 200 articles and books on Luxembourg and international taxation including Transfer Pricing and related documentation requirements, the OECD Base Erosion and Profit Shifting (“BEPS”) Project and the EU Anti-Tax Avoidance Directives (ATAD 1/ATAD 2), reporting obligations of tax intermediaries (DAC 6), the OECD Model Tax Convention and Tax Treaties, EU Law and the State Aid investigations of the EU Commission (see www.atoz.lu/media-room). He is also a regular speaker at conferences as well as a lecturer with House of Training and Legitech.

Oliver is qualified as a Chartered Accountant in Luxembourg (“Expert-Comptable”) as well as a certified German tax adviser (“Steuerberater”). He holds a post-graduate degree in Luxembourg Tax and a degree in Business Administration with a major in Tax from the University of Applied Sciences of Trier (Germany).


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

Prix : 150€ 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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