Reportable cross border arrangements – Council Directive (EU) 2018/822 (DAC 6)


In brief

Law 26/2020, of 21 July, published in the Official Gazette, transposes Council Directive (EU) 2018/822, of 25 May 2018. It determines the obligation to report to the tax authorities certain internal and cross border tax arrangements.

2020 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.

Rosa Areias

Tax Lead Partner, Porto, PwC Portugal

+351 225 433 101


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