On March 19, 2020, the French Government gazetted Decree No. 2020-270 dated 17 March 2020 further to the French domestic law implementing the EU Directive on reportable cross-border tax arrangements (commonly referred to as DAC6).
The Decree sets out the information that intermediaries and relevant taxpayers must report to the tax authority.
The list of information is broadly the same as that stipulated in the EU Directive.
In October last year, the Government gazetted Ministerial Order No. 2019-1068 to transpose the provisions of the Directive into French domestic tax law.
See Decree No. 2020-270