DAC1
The source of information for exchange
Information for exchange under Council Directive 2011/16/EU (DAC1) is extracted from tax returns. These include Form 11s and Local Property Tax returns filed with Revenue by customers that are resident in another Member State. Identifying information includes name, address and date of birth. Non-resident filers must also provide their jurisdiction of residence and their Tax Identification Number (TIN) in that country.
The relevant DAC1 data is extracted from tax returns where the jurisdiction of residence is another EU Member State.
Next: When and how the information is exchanged