DAC6 – report on a reportable arrangement, instructions

This instruction describes how you can submit a report on a cross-border arrangement. Details are available in the Tax Administration’s instruction Reportable cross-border arrangements.

Who must submit a report?

Depending on the situation, responsibility for submitting a notification of a reportable arrangement lies with either a service provider or the relevant taxpayer. For details, please see the Tax Administration’s instruction Reportable cross-border arrangements, section 4.1 Service provider’s obligation to inform, and Chapter 5 Taxpayer’s reporting obligation.

When must a report be submitted?

As of 1 July 2020, reports must be submitted within 30 days of the beginning of the reporting obligation, i.e. when an arrangement has exceeded the reporting threshold. See the Tax Administration’s instruction Reportable cross-border arrangements, Chapter 7 Deadlines for notifications.

How can a report be submitted?

You can submit a report as an identifier pair file or xml-file through the Ilmoitin.fi service (Data-format specifications) or in MyTax. After logging in to MyTax, select Report or request information in a limited scope. A natural person or an estate can also submit a report using paper form 6910e.

In which language should a report be submitted?

You can submit a report in Finnish, Swedish or English. Since the information submitted is transmitted to other EU countries, the Tax Administration recommends submitting, in English, at least a description of the arrangement (summary) and the provisions on which the arrangement is based.

Instructions for filling in the form

Reference number of the arrangement

• The Tax Administration issues a unique reference number for every arrangement reported. One arrangement can involve several reports. Reports related to the same arrangement must be submitted using the same reference number.
• If a report is related to an arrangement for which the Tax Administration or a tax authority in another EU country has submitted a reference number previously, fill in that reference number in this line.
• Also enter in this line any reference number reported to you by another party with a reporting obligation, if the report is related to the same arrangement.
• Leave this line blank if you do not know any previous reference number. The Tax Administration issues a reference number for the arrangement reported and reports it to you.

ID of previous report

• The Tax Administration issues a unique ID for every report. The ID allocates any replacement report to the report being replaced.
• If you are submitting a report that replaces a previous report, enter the ID issued by the Tax Administration in this line. Otherwise, leave this line blank.

Is the cross-border arrangement marketable?

• If the arrangement being reported is a marketable arrangement (see the Tax Administration’s instruction Reportable cross-border arrangements, section 2.5 Marketable arrangement), tick the box ‘Yes’.
• If the arrangement being reported is not a marketable arrangement, tick the box ‘No’.

Is this your first report on a marketable arrangement?

• If you are the designer of a marketable arrangement and are submitting your first report on this arrangement, tick the box ‘Yes’. You can submit the first report with details of the relevant taxpayer, if the marketable arrangement is not being utilised by any party yet.
• If the report is related to a marketable arrangement that has been reported before, tick the box ‘No’. In the line reference number of the arrangement, enter the reference number issued by the tax authority for the arrangement. See the Tax Administration’s instruction Reportable cross-border arrangements, section 7.3 Updating of a notification concerning a marketable arrangement: you will find other information that must be reported in this situation.

Does this report contain inside information?

• If the description of the arrangement contains inside information, tick the box ‘Yes’. Also report the date when the inside information is free for release. The release date is required if the arrangement contains inside information. If the release date is not known yet, report the estimated date when the information is no longer inside information by nature. If the information is still inside information by nature on the reported date, inform the Tax Administration of this at raportoitavatjarjestelyt@vero.fi.
• If the description of the arrangement does not contain inside information, tick the box “No”.

1. About the person submitting the reportable information

• If the person with a reporting obligation is a legal person, tick the box ‘Legal person’ and enter the Business ID. If the person with a reporting obligation is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 1 and 7-17 on the form.
• If the person with a reporting obligation is a natural person, tick the box ‘Natural person’ and enter the personal identity code. Fill in the name and contact details in lines 2 and 2–17 on the form.
• The person’s personal identity code or Business ID, name, locality and country of tax residence are required details. A natural person’s date of birth and place of birth are required details.

The role of the person submitting the report

• The role of the person submitting the report and connection with the country of the report are required details.
• If you submit the report as a service provider, tick the box ‘Intermediary or service provider’ and select the option on the basis of which you are reporting information in Finland.
• If you submit the report as a taxpayer, tick the box ‘Relevant Taxpayer’ and select the option on the basis of which you are reporting information in Finland.
• If you are obliged to report information in several EU countries, tick this box also.

Intermediary’s status

• Details related to the status of intermediary or service provider are required when the report is submitted by a service provider.
• Select the correct option based on whether you are a service provider or provider of assistant service in the arrangement (see the Tax Administration’s instruction: Reportable cross-border arrangements, section 4.1 Service provider)
• If, as a service provider, you are exempt from the obligation to inform due to professional privilege, tick this box also.

Basis for the Relevant Taxpayer’s report

• Basis for the Relevant Taxpayer’s report is required if the report submitter is a taxpayer.
• Select the option due to which you are subject to a reporting obligation.

2. Relevant Taxpayer

• In this section, enter the identification details of the Relevant Taxpayer. If there are several Relevant Taxpayers, file several copies of this form to show each one. In additional forms, you can fill in only the sections where identification details are provided.
• Further information about Relevant Taxpayers is available in the Tax Administration’s instruction Reportable cross-border arrangements, section 5.2 Relevant taxpayer.
• If the taxpayer is a legal person, tick the box ‘Legal person’ and enter the Business ID. If the taxpayer is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 1 and 7-16 on the form.
• If the taxpayer is a natural person, tick the box ‘Natural person’ and enter the personal identity code. If the taxpayer is a foreign natural person, enter the TIN. Fill in the name and contact details in lines 2 and 2–16 on the form.
• Required details include the person’s name, locality and country of tax residence, and whether the taxpayer is a legal person or a natural person.

3. Associated persons

• In this section, enter the identification details of a person or corporation that is associated with the Relevant Taxpayer.
• Also enter the personal identity code or Business ID of the Relevant Taxpayer with whom this person is corporation is associated. If there are several associated persons, file several copies of this form to show each one. In additional forms, you can fill in only those sections where identification details are provided.
• Further information about associated persons is available in the Tax Administration’s instruction Reportable cross-border arrangements section: 3.5.1 Differences in tax treatment.
• If the associated person is a legal person, tick the box  ‘Legal person’ and enter the Business ID. If the associated person is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 1 and 7-16 on the form.
• If the associated person is a natural person, tick the box ‘Natural person’ and enter the personal identity code. If the associated person is a foreign natural person, enter the TIN. Fill in the name and contact details in lines 2 and 2–16 on the form.
• Required details include the person’s name, locality and country of tax residence, and whether the associated person is a legal person or a natural person.

4. Other person participating in the arrangement

• If the arrangement involves taxpayers and associated persons and other persons as well, enter their identification details in this section. If there are several persons participating, file several copies of this form to show each person. In additional forms, you can fill in only those sections where identification details are provided.
• If the other person participating in the arrangement is a legal person, tick the box ‘Legal person’ and enter the Business ID. If the other person participating in the arrangement is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 1 and 7-16 on the form.
• If the other person participating in the arrangement is a natural person, tick the box ‘Natural person’ and enter the personal identity code. If the other person participating in the arrangement is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 2 and 2–16 on the form.
• Required details include the person’s name, locality and country of tax residence, and whether the other person participating in the arrangement is a legal person or a natural person.

5. Persons affected by the arrangement

• If the arrangement affects persons who are not involved in the arrangement, enter their identification details in this section. If there are several persons affected, file several copies of this form to show each one. In additional forms, you can fill in only those sections where identification details are provided.
• If the person affected by the arrangement is a legal person, tick the box ‘Legal person’ and enter the Business ID. If the person is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 1 and 7-16 on the form.
• If the person affected by the arrangement is a natural person, tick the box ‘Natural person’ and enter the personal identity code. If the person is a foreign natural person, enter the TIN. Fill in the name and contact details in lines 2 and 2–16 on the form.
• Required details include the person’s name, locality and country of tax residence, and whether the person affected by the arrangement is a legal person or a natural person.

6. Other service providers

• If you are aware of other service providers that are involved in the arrangement, enter their identification details in this section. If there are several such persons, file several copies of this form to show each one. In additional forms, you can fill in only sections where identification details are provided.
• If the service provider is a legal person, tick the box ‘Legal person’ and enter the Business ID. If the service provider is a foreign legal person, enter the TIN. Fill in the name and contact details in lines 1 and 7-16 on the form.
• If the service provider is a natural person, tick the box ‘Natural person’ and enter the personal identity code. If the service provider is a foreign natural person, enter the TIN. Fill in the name and contact details in lines 2 and 2–16 on the form.
• Required details include the person’s name, locality and country of tax residence, and whether the service provider is a legal person or a natural person.

7. The cross-border arrangement

Implementation date

• Enter the date when the first concrete measure for implementing the arrangement was taken or will be taken. If you are not aware of the precise date, enter the estimated implementation date.
• Implementation date is a required detail.

Value (in euros)

• Enter the value of the arrangement in euros. The value can be, e.g. a sale price, the value of assets transferred or the amount of the capital invested.
• Value is a required detail.

The main benefit test

• Indicate whether the conditions for the main benefit test are fulfilled in the arrangement. Further information about the main benefit test is available in the Tax Administration’s instruction Reportable cross-border arrangements section: 3.2 Main benefit test.
• If the conditions for the main benefit test are fulfilled, tick the box  ‘Yes’. You can select any of the hallmarks DAC6A1–DAC6B3, DAC6C1bi, DAC6 C1c or DAC6C1d only if you have selected ‘Yes’.
• If the conditions for the main benefit test are not fulfilled, tick the box ‘No’. If you selected “No”, you can only select any of the following hallmarks: DAC6C1a, DAC6C1bii, DAC6C2–DAC6C4, DAC6D1a–DAC6D1Other, DAC6D2, and DAC6E1–DAC6E3.
• The main benefit test is a required detail if any of the hallmarks DAC6A1–DAC6B3, DAC6C1bi, DAC6 C1c or DAC6C1d are applicable for the arrangement.

Basis for the reporting obligation

• Select the option due to which the reporting threshold has been exceeded.
• Basis for the reporting obligation is a required detail.

Name of the arrangement

• Enter the commonly known name of the arrangement or give the arrangement a descriptive name.
• The name of the arrangement is a required detail.

EU countries that the arrangement concerns

• Use country codes, separated by commas, to indicate all EU countries that the arrangement concerns
• The EU countries that the arrangement concerns is a required detail.

Description of the arrangement (summary)

• Write a short description of the key features and phases of the arrangement describing how and in which countries a tax advantage is generated.
• The maximum length of the description is 4000 characters.
• Description of the arrangement is a required detail.

Applied regulations on which the arrangement is based

• Write a detailed description of the national regulations on which the tax advantage generated by the arrangement is based.
• In this section, describe both the Finnish and other countries’ regulations utilised in the arrangement.
• The maximum length of the description is 4000 characters.
• Description of applied regulations on which the arrangement is based is a required detail.

8. Hallmarks

• From the list, select one or several hallmarks on the basis of which the arrangement must be reported. Further information about hallmarks is available in the Tax Administration’s instruction Reportable cross-border arrangements section: 3 Hallmarks
• At least one hallmark must be selected.
• If the arrangement fulfils the conditions in section 12 of the Act on Reportable Arrangements, select hallmark DAC6A1 (Condition of confidentiality).
• If the arrangement fulfils the conditions in section 13 of the Act on Reportable Arrangements, select either hallmark DAC6A2a DAC6A2b. Select DAC6A2a if the intermediary’s fee depends on the size of the tax advantage, and DAC6A2b if the intermediary’s fee depends on whether or not a tax advantage is actually derived from the arrangement.
• If the arrangement fulfils the conditions in section 14 of the Act on Reportable Arrangements, select hallmark DAC6A3 (Standardised documentation and structure).
• If the arrangement fulfils the conditions in section 15 of the Act on Reportable Arrangements, select hallmark DAC6B1 (Buy a loss-making company and discontinue its activity).
• If the arrangement fulfils the conditions in section 16 of the Act on Reportable Arrangements, select hallmark DAC6B2 (Convert income into capital, gifts, other categories of revenue).
• If the arrangement fulfils the conditions in section 17 of the Act on Reportable Arrangements, select hallmark DAC6B3 (Circular transactions with assets, round-tripping of funds).
• If the arrangement fulfils the conditions in section 18 of the Act on Reportable Arrangements, select one of the hallmarks DAC6C1a– DAC6C1d, depending on which of the conditions in the provision is fulfilled:
  • DAC6C1a if the recipient is not a resident in any tax jurisdiction, but they receive a deductible expense (section 18.1, paragraph 1).
  • DAC6C1bi if the country of residence of recipients has zero or almost zero corporate income tax (section 18.1, paragraph 2a).
  • DAC6C1bii if the recipient’s country of residence is on the list of non-cooperative countries, compiled by EU or OECD (section 18.1, paragraph 2b).
  • DAC6C1c in case of full exemption from tax in the jurisdiction where the recipient is resident for tax purposes (section 18.1, paragraph 3).
  • DAC6C1d if the recipient’s country of residence maintains a favourable tax regime, resulting in an advantage (section 18.1, paragraph 4).
• If the arrangement fulfils the conditions in section 19 of the Act on Reportable Arrangements, select one of the hallmarks DAC6C2–DAC6C4, depending on which of the conditions in the provision is fulfilled:
  • DAC6C2 if deductions on an asset are claimed simultaneously in multiple countries (section 19.1, paragraph 1).
  • DAC6C3 if relief from double taxation on income or capital is requested from multiple countries (section 19.1, paragraph 2).
  • DAC6C4 in case of transfers of assets with differences, country-to-country, in amounts treated as payable in consideration (section 19.1, paragraph 3).
• If the arrangement fulfils the conditions in section 20 of the Act on Reportable Arrangements, select one of the hallmarks DAC6D1a–DAC6D1Other, depending on how the arrangement undermines the reporting of financial account information:
  • DAC6D1a if the arrangement uses an account, product or investment that is not a Financial Account but which has materially similar characteristics as a Financial Account.
  • DAC6D1b if the arrangement transfers Financial Accounts or assets to jurisdictions where reporting is not necessary.
  • DAC6D1c if the arrangement includes measures that reclassify income and capital as products whose Financial Account information need not be reported.
  • DAC6D1d if the arrangement transfers a Financial Institution or a Financial Account or assets into a Financial Institution not subject to reporting.
  • DAC6D1e if the arrangement uses legal persons, arrangements or structures that eliminate Account Holder identities or Controlling Persons.
  • DAC6D1f if the arrangement undermines the due diligence process of Financial Institutions.
  • DAC6D1Other if the arrangement concerns other reporting of Financial Accounts.
• If the arrangement fulfils the conditions in section 21 of the Act on Reportable Arrangements, select hallmark DAC6D2 (Non-transparent beneficial owner)
• If the arrangement fulfils the conditions in section 22 of the Act on Reportable Arrangements, select one of the hallmarks DAC6E1–DAC6E3, depending on which of the conditions in the provision is fulfilled:
  • DAC6E1 if the arrangement takes advantage of unilateral safe harbour rules.
  • DAC6E2 if the arrangement transfers hard-to-value intangible between associated persons.
  • DAC6E3 in the case of intragroup cross-border transfer of functions and/or risks and/or assets.

How can a report that has been submitted be corrected?

You can correct a report you have submitted by submitting a new, replacement report. The replacement report must be completed in full, and you must use the ID and the reference number issued by the Tax Administration for the previous report. The replacement report replaces, in its entirety, the previous report submitted with the same ID.