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Temporary filing concessions that applied in 2020

  1. Overview
  2. Share schemes filing obligations
  3. Extension of certain time limits for exchange of information
  4. Special Assignee Relief Programme (SARP)

Extension of certain time limits for exchange of information

The deadline for filing, reporting and exchange of information, was extended to 30 September 2020 in relation to the:

  • filing of DAC2 - CRS returns
  • filing and exchange dates for DAC6
  • filing of FATCA returns.

The adoption of Council Directive (EU) 2020/876 allowed for the DAC2 and DAC6 deferrals. The CRS and FATCA deferrals are agreed by the Global Forum on Transparency and Exchange of Information for Tax Purposes and by the United States.

Note

The European Union (EU) mandatory disclosure regime introduced by Council Directive (EU) 2018/822 (the 'DAC6') came into operation on 1 July 2020. 

Next: Special Assignee Relief Programme (SARP)

Published: 08 December 2021 Print this page

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