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The Mandatory Disclosure Rules (MDR) have imposed new obligations on taxpayers and their advisors by virtue of the recent amendments to the Tax Act (based on Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU).
The new regulations are meant to provide tax administration authorities with information about potentially aggressive or abusive tax-planning arrangements. However, the MDR extend much further and include also reporting obligations, e.g. to deliver valuable information for analysis of tax reliefs and preferences. The main objective of the MDR is to obtain information about taxpayers’ transactions which bring tax advantages. Reportable may also be lawful arrangements made for valid business reasons. Taxpayers may be obliged to report arrangements no matter if they bring tax advantages or not, and some of them may need to implement an internal MDR procedure.
The MDR represent a complicated matter which may prove difficult due to absence of well-established practices. Additionally, you should keep in mind short deadlines for disclosure of an identified tax scheme and the penalties for failures to disclose it.
To introduce you to the Mandatory Disclosure Rules below we are presenting the list of issues discussed by Rödl & Partner’s experts. We will regularly inform you how to construe and apply the MDR laws correctly.
Tax scheme reporting deadlines have been suspended since 31 March 2020. Neither the taxpayers, nor their advisers have to report tax schemes at that time. More »
Work on amended MDR legislation is pending. The most important consequence of the planned amendments will be the necessity to report cross-border schemes again. More »
One of the objectives of the MDR is to obtain information about taxpayers’ transactions which bring tax advantages. Importantly, reportable may also be lawful arrangements made for valid business reasons. More »
Agnieszka Gliwińska
Tax adviser (Poland)
Senior Associate
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