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DAC6 (e-learning)

Council Directive (EU) 2018/822 amending Directive 2011/16/EU (“DAC6”) impacts the professionals of the financial sector and their clients.

In a tax environment becoming more and more transparent, the DAC6 regulation introduces the mandatory exchange of information for reportable cross-border arrangements within the EU.

This regulation requires from intermediaries such as banks, asset managers, life insurance companies, advisors to ensure appropriate process and procedures to identify the potential reportable cross-border arrangements.

In this respect, various hallmarks have been elaborated to assist the intermediaries with the analysis of the potential arrangements falling within the scope of DAC6. Some of the hallmarks should be corroborated with a main benefit test with respect to the tax advantage of the agreement.

Depending on its DAC6 qualification (Promoters, Service Providers, Taxpayers) and the other actors involved in the arrangement structures, the concerned market players may have reporting obligations regarding preexisting and new arrangements.

The e-learning solution will cover the above technical and operational DAC6 elements supported by real-life examples and closed by a final quiz, to provide the participants with the must-have insight to understand and anticipate the DAC6 regulation.


We deploy our e-learning solution as from 10 individual licences.

  • From 10 to 50 participants: 90 EUR
  • From 51 to 100 participants: 85 EUR
  • From 101 to 250 participants: 80 EUR
  • From 251 to 500 participants: 70 EUR
  • More than 501 participants: 60 EUR

Duration: +/- 1.5 h

Language: English



By the end of the course, participants will be able to :

  • Understand the key principles of DAC6;
  • Explain the purpose and the mechanism of the DAC6 rules and their general impacts;
  • Identify the role and the related obligations of their organization on the DAC6 scene;
  • Define and identify a reportable cross-border arrangement under DAC6;
  • Detect and escalate potential hallmarks in their daily business;
  • List the main elements to be reported and the associated timeline;
  • Understand how to ensure a suitable compliance framework.

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  • Context & introduction
  • Concerned market players
  • Scope of reportable cross-border arrangements
  • Hallmarks
  • Reporting obligations
  • Luxembourg implementation
  • Final quiz

This e-learning will include practical examples on operational challenges faced by Banks, funds and Life Insurance Companies in Luxembourg.

Target audience

  • Private Banks;
  • Custodian Banks;
  • Asset Management Structures;
  • Life Insurance Companies.

The e-elearning has been designed for employees that are confronted to operational impacts related to DAC6 obligations in their day to day activities.

Our lead experts

Our lead experts

This e-learning has been designed  with the support of Murielle Filipucci, Partner. 

Murielle Filipucci is a Partner in the PwC Luxembourg’s tax practice, acting as Banking Tax Leader. With more than 23 years of experience with PwC in International Taxation, she is acting today as Banking Tax Leader. She heads a team of 60 professionals specialized in tax consulting and compliance services for the FS industry including banks, insurance companies, professionals of the financial sector and asset managers.

Murielle also leads the PwC task force focusing on client challenges resulting from the automatic exchange of information. She has set up the PwC Professional of the Financial Sector Tax Information Reporting Sàrl dedicated to tax information reporting solutions where she is an executive member of the Board.

Contact us

Contact details

PwC's Academy, Crystal Park Building, PwC Luxembourg

Tel: +352 49 48 48 4040

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