Regulations governing the identification and reporting of tax arrangements (MDR) are a key element of the framework aimed at ensuring transparency and counteracting aggressive tax practices. By imposing reporting obligations, the legislator expects both businesses and their advisors to exercise due care and professional judgment when assessing whether transactions and arrangements qualify as tax arrangements. In practice, this may require implementing appropriate control procedures and continuously monitoring business events within the organisation.

Failure to comply with MDR obligations may not only lead to severe administrative sanctions and fiscal penal liability, but also damage the enterprise’s reputation and its relationships with business partners or financial institutions. Notably, the liability for non-compliance rests with members of the management board or advisors involved in designing the arrangements.

Our tax arrangement reporting services include:

• MDR Outsourcing
• Verifying MDR reporting obligations
• Assisting with tax arrangement reporting
• Implementing MDR procedures
• Conducting training sessions and practical workshops
• Performing compliance audits of MDR obligations