The Belgian Tax Authorities just published an update regarding the DAC6 reporting deadlines for arrangements to be reported in January and February 2021.
Due to communication difficulties linked to COVID-19 Pandemic, the Belgian tax administration will apply an administrative tolerance for all arrangements that have to be reported during the months of January and February 2021 with a postponement until February 28, 2021 inclusive. The penalties for late submission will not be applied during this period.
This includes historical arrangements (during the interim period – as from 25 June 2018) as well as arrangements as from 1 January 2021 that have a reporting deadline this January or February.
This concerns only Belgian tax administration, thus please continue to monitor any reporting obligation in other Member States / other intermediaries.
Do not hesitate to contact Pieter Deré if you require additional information.