Executive summaryThe German Ministry of Finance (BMF) has announced that Germany will not extend the deadlines for filing and exchanging information on cross-border arrangements under the European Union (EU) Directive 2011/16 (referred to as DAC6 or the Directive). The announcement comes as a surprise as the German deferral was broadly expected. As a result, the original reporting deadlines apply, so that the 30-day reporting period commenced on 1 July 2020 and the first Mandatory Disclosure Rules (MDR) reports for this period will become due from 31 July 2020 onward. For the transition period (25 June 2018 to 30 June 2020), reports must be...