Hungary's Ministry of Finance has published new guidance on DAC6 reporting, which expands upon earlier guidance first issued in July 2020. The guidance provides an overview of the requirements, including who needs to provide information on reportable arrangements, when the information must be provided, how the information must be submitted, and related penalties. Further guidance is also provided in relation to the interpretation of the reporting requirements, with illustrative examples, as well as the interpretation of the different hallmarks.