DAC 6 implemented in the Czech legislation

Compared to other EU states, a milder alternative to this Directive has been implemented, where, for example, only tax-efficient cross-border arrangements are subject to notification, not arrangements within the Czech Republic. There is also an exemption from the notification obligation for certified tax advisors, lawyers, notaries and auditors, due to the obligation of professional secrecy towards their clients. However, in these cases, this obligation passes to the taxpayers, or to the users of these schemes, and therefore the named professions have only an obligation to inform their client about this obligation.

The deadlines for fulfilling the obligation to notify cross-border arrangements under the new legislation are as follows:

• If the first step of the cross-border arrangement was implemented in the period from 25 June 2018 to 30 June 2020 (inclusive), the obligation arises to report it by 28 February 2021;
  
  
• If the first step of a cross-border arrangement is implemented or made available or ready for implementation in the period from 1 July 2020 to 31 December 2020 (inclusive), the obligation arises to report it by 30 January 2021;
  
  
• If the first step of a cross-border arrangement is implemented or this cross-border arrangement is made available or ready for implementation from 1 January 2021 or later, the obligation arises to report it within 30 days.

If there is a change in the information in these arrangements, there is an obligation to notify the change within 30 days of the last day of the calendar quarter in which the change occurred.

The notification shall be made on the prescribed form and shall be made by means of a data message.

Sanctions for non-compliance with the notification obligation may be imposed up to the amount of CZK 500 thousand.