Guidance on DAC6 by the Austrian Ministry of Finance (BMF) updated

On 12 September 2023 the BMF published an update on the Austrian DAC6 guidance  which has been long anticipated. In addition to clarifications the guidance includes further explanations on hallmarks, on information of other intermediaries as well as on the content of the report. Background In mid-October 2020 the Austrian BMF has published a guidance […]