The German ministry has advised that they will not delay the optional 6-month reporting obligation, thus the reporting dates revert to the end of July 2020 for 30-day reporting, and 31 August for historical arrangements.
It is interesting to note that Germany has retreated from their prior 30-day delay, citing system setup obstacles. Additionally, this last-minute retreat of position did not affect the delay of FATCA and CRS reporting. The exchange of DAC6 with other Member States by Germany will be delayed due to the positions taken to delay such reporting.
Everyone is awaiting further background on this position, which would align with Finland’s refusal to also adopt the 6-month deferral period.
Strategizing Multinational Tax Risks 
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