Mandatory Disclosure Rules (MDR / DAC6) Services

We provide you with DAC6 advisory, due diligence, compliance and report creation services, helping you to identify and meet your obligations.
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What to expect from us

The introduction of DAC6 in the EU member states represents a big challenge to many businesses due to the complexity of the rules and the tight deadlines. The early identification of a reportable arrangement, and timely and correct reporting, is crucial and is best achieved through the establishment of effective internal processes.

We can help you ensure compliance with DAC6 by providing advisory and report generation services.

Our MDR & DAC6 services

The OECD’s Model Mandatory Disclosure Rules (MDR) aim to provide tax administrations with information on arrangements that circumvent the CRS and structures that conceal the beneficial owners of assets held offshore. The EU member states have implemented the MDR by adopting EU Council Directive 2018/822 (DAC6). DAC6 is broader than the OECD MDR and also covers potentially aggressive tax planning schemes or arrangements with a cross-border element in the EU. DAC6 requires EU intermediaries, or in some cases taxpayers, to report such arrangements if certain features or characteristics are met. Notification is made to the authorities of the relevant state, and member states exchange information on a regular and reciprocal basis.

Our MDR/DAC6 services cover the following topics.

DAC6 impact analysis

We provide assistance in assessing whether and to what extent you are affected by DAC6.

DAC6 Reporting

Our DAC6 reporting services include the correct and timely preparation of reports under DAC6 based on the jurisdiction-relevant and up-to-date reporting xml scheme, using secure reporting software hosted in Switzerland and with the provision of client notifications.

Identification of reportable DAC6 arrangements

We support you in analysing whether cross-border arrangements fulfil any of the DAC6 characteristics and therefore need to be reported to the local tax authority.

DAC6 compliance programme

We advise on how due diligence processes can be implemented to identify and report reportable cross-border agreements in a timely manner.

What sets us apart

From A to Z

We not only provide you with advice on the impact DAC6 has on your structures and transactions, we also help you by preparing the xml reports for submission with the relevant authorities, ensuring that the whole process is covered.

Personalisation

We deliver solutions that are tailored to meet the individual needs of our customers, based on a close and continuous dialogue. Whether you want to outsource all or part of your processes to us or want our advice in a single matter, our aim is to always provide you with exactly what you need – no more and no less.

Holistic mindset

We have a holistic mindset and create added value for our clients by not losing sight of the big picture. This enables us to proactively show you structures with which you can align yourself in a long-term and stable way.

Key contact

Emelie Mahler
Emelie Mahler
Senior Manager
LL.M. Law
T +41 58 450 51 49
Christian Lyk
Christian Lyk
Partner, CEO
Attorney-at-Law, LL.M., Certified Tax Expert, TEP / DIP(ITM)
T +41 58 450 59 46

More Automatic Exchange of Information services

Common Reporting Standard (CRS) Services

The CRS services we provide include advice, classification, due diligence, compliance and reporting, helping you to stay on top of your obligations.

Foreign Account Tax Compliance Act (FATCA) Services

The FATCA services we provide include advice, classification, due diligence, compliance and reporting, helping you to stay on top of your obligations.

Regulatory Requirements

With our comprehensive understanding of the different regulatory requirements the private wealth sector is facing, we can help you navigate the field of tax transparency regimes and identify the requirements you need to comply with.

Automatic Exchange of Information (AEoI)

We offer a wide range of advisory and reporting services relating to the AEoI regimes FATCA, CRS and MDR/DAC6, based on your individual needs to help you tackle your obligations.
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