Build a DAC6 / MDR Cross-Border Arrangement Disclosure (XML)

Skill: Convert a reportable cross-border arrangement into the DAC6 MDR XML

Region: European Union (EU-wide) Category: Tax — Mandatory disclosure of cross-border arrangements (DAC6, Council Directive (EU) 2018/822) Does: Takes the facts of a reportable cross-border arrangement (the intermediaries/taxpayers, the hallmarks triggering disclosure, the affected Member States and the value) and produces the DAC6 disclosure as MDR (Mandatory Disclosure Rules) XML filed with a Member State tax authority for automatic exchange via the CCN. Standard: Council Directive (EU) 2018/822 (DAC6) · OECD/EU MDR XML Schema & User Guide

DAC6 requires intermediaries (or relevant taxpayers) to disclose cross-border arrangements meeting one or more hallmarks (categories A–E; some require the main-benefit test) within 30 days of the trigger. Each Member State implements the EU MDR XML schema. The authority returns an ArrangementID; later steps/participants reference it. Confirm the current MDR XSD and your Member State's portal before generating.

When this applies

• An intermediary (promoter/service provider) or relevant taxpayer in the EU is involved in a cross-border arrangement hitting a DAC6 hallmark.
• 30-day reporting clock from the arrangement being made available/ready/implemented.
• Subsequent reporters reuse the ArrangementID and add a new DisclosureID.

Input data required

Document structure (MDR XML)

DAC6_Arrangement (version)
├── Header (MessageRefId, MessageTypeIndic, Timestamp)
├── ArrangementID
└── DAC6Disclosures
    ├── DisclosureID / DisclosureImporting / InitialDisclosureMA
    ├── Disclosing (ID, Capacity, RelevantTaxpayerDiscloser, Liability)
    ├── RelevantTaxPayers (RelevantTaxpayer: ID, TaxpayerImplementingDate)
    ├── ConcernedMSs (ConcernedMS list)
    ├── Reason / NationalProvision / Amount(currCode)
    └── Disclosure_Information (Hallmarks: ListHallmarks + MainBenefitTest1, Summary, NationalLegalText)

Calculation rules / logic

• Hallmark selection drives reportability: hallmarks A, B and C1(b)(i)/(c)/(d) require the main-benefit test (MainBenefitTest1 = true); hallmarks C1(b)(ii)/(c)/(d) where MBT n/a, D and E apply regardless.
• Amount is the value of the arrangement in the relevant currCode.
• MessageTypeIndic = DAC6NEW for a new disclosure, DAC6ADD for additional information referencing the existing ArrangementID, DAC6REP to replace, DAC6DEL to delete.

Worked example (new disclosure, hallmark C1, outline)

<DAC6_Arrangement version="4.00" xmlns="urn:eu:taxud:dac6:v1">
  <Header>
    <MessageRefId>NL2026MDR000123</MessageRefId>
    <MessageTypeIndic>DAC6NEW</MessageTypeIndic>
    <Timestamp>2026-01-20T10:00:00</Timestamp>
  </Header>
  <DAC6Disclosures>
    <DisclosureID></DisclosureID>
    <InitialDisclosureMA>true</InitialDisclosureMA>
    <Disclosing>
      <ID><Organisation><OrganisationName>Advisory BV</OrganisationName>
        <TIN issuedBy="NL">NL001234567B01</TIN></Organisation></ID>
      <Capacity>DAC61101</Capacity>
    </Disclosing>
    <RelevantTaxPayers><RelevantTaxpayer>
      <ID><Organisation><OrganisationName>Holdco GmbH</OrganisationName>
        <TIN issuedBy="DE">DE123456789</TIN></Organisation></ID>
      <TaxpayerImplementingDate>2025-12-01</TaxpayerImplementingDate>
    </RelevantTaxpayer></RelevantTaxPayers>
    <ConcernedMSs><ConcernedMS>NL</ConcernedMS><ConcernedMS>DE</ConcernedMS></ConcernedMSs>
    <Amount currCode="EUR">5000000</Amount>
    <Disclosure_Information>
      <Hallmarks><ListHallmarks><Hallmark>DAC6C1bi</Hallmark></ListHallmarks>
        <MainBenefitTest1>true</MainBenefitTest1></Hallmarks>
      <Summary><Disclosure_Name>Cross-border deductible payment</Disclosure_Name></Summary>
    </Disclosure_Information>
  </DAC6Disclosures>
</DAC6_Arrangement>

Validation checklist

• MessageTypeIndic correct (NEW/ADD/REP/DEL); ADD/REP/DEL reference the existing ArrangementID
• Disclosing party Capacity/Liability set; relevant taxpayers carry TIN + country and implementing date
• At least one valid hallmark; MainBenefitTest1 set where the hallmark requires it
• ConcernedMSs lists every affected Member State; Amount has currCode
• Validates against the current MDR/DAC6 XSD; filed within 30 days with your Member State

Last updated: 2026-06-04 — confirm the active DAC6 MDR XML schema version, hallmark codes, and your Member State's filing portal/deadline against the current European Commission and national tax-authority specifications before use.