Česká verze
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Main information about the service
In general, the disclosure obligation applies to persons who create, offer, implement or participate in a reportable cross-border arrangement and where one of the outcomes of such an arrangement is to obtain a tax advantage, circumvent the OECD Common Reporting Standard (CRS) and disguise the beneficial owner.
In certain cases specified by law, the disclosure obligation passes to the relevant taxpayer (user) of the reportable arrangement. These are cases where the intermediary is not known (e.g. where the reportable cross-border arrangement is created in-house) or where the intermediary is covered by a legal professional privilege and the cross-border arrangement has no other intermediary.
Further, it can be assumed that in order for someone to propose or offer a cross-border arrangement, there must be, in principle, a combination of the following:
- the existence of someone who proposes such an arrangement (be it the intermediary, the relevant taxpayer or their employee),
- the existence of the proposal itself, the intention of which is to provide a tax advantage to the taxpayer (the user of the cross-border arrangement) (careful not to confuse this with the main benefit test, which is only applied to certain more generally defined characteristics, in order to determine whether one of the main advantages of the tested situation is indeed obtaining a tax advantage).
For a ‘cross-border arrangement’ to exist, there must be a combination of ‘the existence of a particular arrangement proposed by someone’ and ‘some tax advantage, or concealment of income, assets or circumvention of the OECD Common Reporting Standard (CRS) or concealment of the beneficial owner described in the Category D hallmarks, arising from such an arrangement’.
If the above-mentioned overlap (‘general overlap’) does not occur, it is not a cross-border arrangement subject to the disclosure requirement. If a general overlap exists, it must be verified that at least one of the hallmarks listed in Annex 3 to Act No 164/2013 Coll. on International Cooperation in Tax Administration, as amended, is fulfilled (or, where necessary, with the application of the main benefit test).
Further information on this issue can be found in the DAC6 FAQ documents on the website of the Financial Administration of the Czech Republic.
Intermediaries of cross-border arrangements and, in certain cases specified by law, relevant taxpayers of cross-border arrangements, are required to file a disclosure of a reportable cross-border arrangement.
read moreDoes this apply to me?
You are an intermediary of the cross-border arrangement and, in certain cases specified by law, a relevant taxpayer of the cross-border arrangement.
Service outcome
Compliance with the legal obligation to disclose a cross-border arrangement.
Service benefit
Identifying potential loopholes that are used for tax optimisation, disguising the beneficial owner or circumventing the Common Reporting Standard. In general terms, the service contributes to tax transparency and the prevention of harmful tax practices.
When to address the service
Back to topDisclosure of the reportable cross-border arrangement must be made within 30 days of the date on which:
- this arrangement has been made available for implementation,
- this arrangement was prepared to be implemented, or
- the first step in the implementation of this arrangement has been taken.
Where the disclosure of a reportable cross-border arrangement is made by an intermediary in relation to that arrangement, the disclosure shall be made within 30 days of the date on which that intermediary has provided itself or through another person or unincorporated entity aid, assistance or advice in relation to that arrangement.
Disclosure of changes to the information on the marketable cross-border arrangement to be disclosed must be made within 30 days of the last day of the calendar quarter in which the changes occurred.
How to get the service
What do you need when solving the service electronically
If the disclosure is to be made by an agent, the power of attorney relating to the filing of the disclosure must be exercised directly with the Specialised Tax Office no later than with the filing of the disclosure.
The ‘Disclosure of a reportable cross-border arrangement’ form can be found on the MOJE daně Portal – specifically, under the ‘Oznámení pro DAC6/Disclosure DAC6’ tab in the ‘Electronic Forms’ section. The form can also be found by logging into DIS+ (tile ‘Online Tax Office’) under ‘Electronic Forms’.
The tax administrator accepts disclosures completed in both Czech and English. However, it is possible that situations may arise where the tax administrator may additionally require the translation of the free text fields of the disclosure into Czech.
Where and how to solve the service electronically
The disclosure of the reportable cross-border arrangement can be only submitted electronically via the MOJE daně Portal.
In addition to the information required to complete the disclosure, it is also important how the submission of the disclosure is authenticated.
If the disclosing person has its own IT solution for creating the XML file, it uploads and submits the relevant file on the MOJE daně Portal.
Disclosing persons are advised to include an email address in the contact information as part of the disclosure. The email address is necessary for sending the A-ID (arrangement identification number) and D-ID (disclosure identification number) after the disclosure is processed and also for any communication from the tax administrator in the event of erroneous filings.
e-Government portal
ePodáníCould be solved via e-identity
No
Is the service charged when solving electronically
No
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topSanctions
Pursuant to Section 14r of Act No 164/2013 Coll. on International Cooperation in Tax Administration, as amended, the tax administrator may:
- impose a fine on the obliged entity for failure to comply with an obligation of a non-monetary nature including breaching the obligation to keep documents,
- impose a fine on the intermediary of the reportable cross-border arrangement for failure to comply with an obligation of a non-monetary nature if the intermediary breaches the information obligation,
- impose a fine of up to CZK 500 000 on the obliged entity if it breaches the disclosure obligation.
Frequently Asked Questions
Frequently asked questions and answers about DAC6 can be found on the website of the Financial Administration of the Czech Republic under the DAC6 tab: DAC6 | DAC6 | International Taxation - Direct Taxes | International Cooperation | Financial Administration (financnisprava.cz)
Communication language
Czech
Last checked at 04.10.2023
