Mandatory Disclosure Regime (MDR)

Mit dem „MDR Web“ hat EY eine technische Lösung entwickelt, mit der die Transaktionen erfasst, hinsichtlich ihrer Meldepflicht beurteilt und auch gemeldet werden können. Dazu können Sie auch auf unsere umfangreichen Erläuterungen zur Auslegung der „Directive on Administrative Cooperation 6“ (DAC 6) und der nationalen Rechtsvorschriften zugreifen.

Beginnen Sie noch heute Ihr Gespräch über MDR-Compliance – und seien Sie durch sorgfältige Planung vom ersten Tag an bereit.

Übersicht zur Gesetzgebung

Um die Steuertransparenz in der gesamten EU zu erhöhen, trat DAC 6 am 25. Juni 2018 in Kraft. Dies erfordert von Intermediären wie in der EU ansässigen Steuerberatern, Banken und Rechtsanwälten, grenzüberschreitende Transaktionen und Steuergestaltungen zu melden, die die EU aufgrund bestimmter Merkmale – sog. „Kennzeichen“ – als potenziell aggressiv einstuft (z. B. beim Zahlenden abzugsfähige Zahlungen, die auf Empfängerebene steuerfrei sind). Wenn es keine Intermediäre gibt, verlagert sich die Meldepflicht auf den Steuerpflichtigen.

Nach MDR müssen grenzüberschreitende Steuergestaltungen, bei denen der erste Schritt nach dem 25. Juni 2018 und vor dem 1. Juli 2020 erfolgt, bis zum 31. August 2020 gemeldet werden. Die Mitgliedstaaten tauschen diese Informationen automatisch aus. Nach dem 1. Juli 2020 gibt es eine Frist von nur noch 30 Tagen, in der betroffene Steuerpflichtige bzw. deren Intermediäre etwaige Steuergestaltungen melden müssen.

Die Mitgliedstaaten müssen innerstaatliche Rechtsvorschriften erlassen und veröffentlichen, um die Anforderungen der DAC 6 zu erfüllen. Einige Mitgliedstaaten schreiben möglicherweise eine frühere Berichterstattung vor und erweitern den Geltungsbereich der innerstaatlichen Rechtsvorschriften über die Anforderungen der Richtlinie hinaus, beispielsweise um die Umsatzsteuer mit abzudecken, innerstaatliche Gestaltungen zu erfassen oder zusätzliche Kennzeichen einzuführen.

DAC 6-Aktualisierungen

Dieser Newsletter bietet Einblicke und technische Informationen, die zur Umsetzung von DAC 6 am 1. Juli 2020 führen.

Designing and implementing your long-term compliance program for the EU mandatory disclosure rules (MDR) (January 2020)

MDR-Alerts

Bleiben Sie auf dem Laufenden. Informieren Sie sich über die neuesten Entwicklungen und länderspezifischen MDR-Aktualisierungen:

• Luxembourg passes Law to implement Mandatory Disclosure Rules (24 March 2020)
• France publishes official tax guidelines on Mandatory Disclosure Rules (17 March 2020)
• German Ministry of Finance publishes draft MDR guidance (17 March 2020)
• Bulgaria enacts final legislation to implement Mandatory Disclosure Rules (4 March 2020)
• Latvia publishes draft proposal to implement Mandatory Disclosure Rules (2 March 2020)
• Croatia passes Law to implement Mandatory Disclosure Rules (27 February 2020)
• Sweden issues final proposal on Mandatory Disclosure Rules to Parliament (26 February 2020)
• Poland: MDR reports for cross-border tax arrangements must be re-submitted to the National Fiscal Administration in 2020 (17 February 2020)
• Gibraltar enacts final legislation to implement Mandatory Disclosure Rules (14 February 2020)
• Malta enacts legislation to implement Mandatory Disclosure Rules (14 February 2020)
• Romania enacts final MDR legislation (14 February 2020)
• Portugal publishes revised draft legislation on Mandatory Disclosure Rules (10 February 2020)
• Ireland enacts final MDR legislation (4 February 2020)
• UK mandatory disclosure rules come before Parliament; HMRC releases consultation responses (4 February 2020)
• Luxembourg State Council issues opinion on draft MDR legislation – Application of legal professional privilege to be revised (28 January 2020)
• Romania issues draft mandatory disclosure regime legislation (24 January 2020)
• Poland: New Form MDR-3 to be submitted by management boards by early 2020 for fiscal year 2019 (23 January 2020)
• Danish Parliament enacts final MDR legislation (21 January 2020)
• Finland passes Act to implement Mandatory Disclosure Rules (16 January 2020)
• Belgium publishes legislation on Mandatory Disclosure Rules  (8 January 2020)
• Netherlands passes Act to implement Mandatory Disclosure Rules (7 January 2020)
• Belgium publishes draft proposal on Mandatory Disclosure Rules (17 December 2019)
• Sweden publishes new draft legislation on Mandatory Disclosure regime (12 December 2019)
• Belgium issues draft mandatory disclosure regime legislation (5 December 2019)
• Finland publishes draft proposal on Mandatory Disclosure Rules (26 November 2019)
• Austria passes bill to implement Mandatory Disclosure Rules (20 November 2019)
• Netherlands issues Q&A notes as part of legislative process for mandatory disclosure regime (18 November 2019)
• Bulgaria publishes draft proposal on Mandatory Disclosure Rules (7 November 2019)
• [Video] Mandatory Disclosure Regime draft legislation Ireland (5 November 2019)
  
• Ireland publishes draft proposal on Mandatory Disclosure Rules (5 November 2019)
• Cypriot draft MDR bill officially enters public consultation procedure (24 October 2019)
• [Video] Mandatory Disclosure Regime legislation France (23 October 2019)
• France publishes legislation on Mandatory Disclosure Rules (23 October 2019)
• Ireland publishes draft legislation on Mandatory Disclosure Rules  (21 October 2019)
• Slovakia publishes final legislation implementing Mandatory Disclosure Rules  (16 October 2019)
• [video] Mandatory Disclosure Regime German draft legislation (10 October 2019)
• German Government issues update on draft Mandatory Disclosure Rules (10 October 2019)
• Estonia publishes draft proposal on Mandatory Disclosure Rules (7 October 2019)
• German Ministry of Finance amends draft Mandatory Disclosure Rules (30 September 2019)
• Czech Government publishes revised draft legislation on Mandatory Disclosure Rules: A detailed review (5 September 2019)
• Czech Government publishes revised draft legislation on Mandatory Disclosure Rules (27 August 2019) 
  
• [video] Mandatory Disclosure Regime Luxembourg draft legislation (21 August 2019)
  
• Luxembourg submits draft law implementing EU Mandatory Disclosure regime to Parliament (21 August 2019)
  
• [video] Mandatory Disclosure Regime UK Consultation Document (19 August 2019)
  
• United Kingdom publishes draft proposal on Mandatory Disclosure Rules (19 August 2019)
• Hungary passes act to implement Mandatory Disclosure Rules (16 August 2019)
• Luxembourg Government submits draft law implementing Mandatory Disclosure Rules to Parliament (13 August 2019)
• EU Mandatory Disclosure Rules – An update on local country implementation status and trends (8 August 2019)
• Lithuanian President signs primary legislation on implementation of Mandatory Disclosure Rules (5 August 2019)
• The Netherlands publishes draft proposal on Mandatory Disclosure Rules (26 July 2019)
• UK publishes draft legislation and consultation paper on EU Mandatory Disclosure Regime (24 July 2019)
• Slovenia passes Act amending the Tax Procedure Act to implement Mandatory Disclosure Rules (17 July 2019)
• Netherlands issues draft mandatory disclosure regime legislation (17 July 2019)
• Denmark publishes draft proposal on Mandatory Disclosure Rules (10 July 2019)
• Slovakia passes draft legislation to implement EU Mandatory Disclosure Rules (8 July 2019)
• Spain publishes draft proposal on Mandatory Disclosure Rules (28 June 2019)
• Spain issues draft mandatory disclosure regime legislation (21 June 2019)
• Portugal publishes draft proposal on MDR (29 May 2019)
• Czech Republic publishes draft proposal on MDR (17 Apr 2019)
• Poland publishes official tax guidelines on the Mandatory Disclosure Rules (2 Apr 2019)
• Cyprus publishes draft Mandatory Disclosure Rules (28 Mar 2019)
• Germany publishes draft Mandatory Disclosure Rules (20 Mar 2019)
• The Netherlands publishes draft Mandatory Disclosure Rules (31 Jan 2019)
• Swedish Tax Committee proposes Mandatory Disclosure Regime (21 Jan 2019)
• Poland passes 2019 tax reform including MDR (1 Nov 2018)
• EU: Outcomes of the September meeting of EU Member States and the EC regarding Mandatory Disclosure (31 Oct 2018)
• Poland to implement MDR Rules as at 1 January 2019 (9 Oct 2018)
• European Commission paper offers guidance on hallmarks (10 July 2018)
• EU publishes Directive on new mandatory transparency rules for intermediaries and taxpayers (05 June 2018)
• EU Council adopts Directive on new mandatory transparency rules for intermediaries and taxpayers (29 May 2018)
• Council of the EU reaches an agreement on new mandatory transparency rules for intermediaries and taxpayers (14 Mar 2018)
• European Commission proposes new transparency rules for intermediaries (23 June 2017)
• OECD releases final report on mandatory disclosure rules under Action 12 (15 Oct 2015)