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DAC6 reporting obligation tested — fifteen hallmarks, one reproducible verdict

Work through the fifteen DAC6 hallmarks with yes, no or uncertain, answer the main benefit test once, and get an unambiguous outcome: reportable, further investigation required, or not reportable — with a reasoned finding for every hallmark hit, and a report recording which answers led to which verdict.

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dac6-screener v1.0.0 · vintage 2026.1 · draft free
Example outcome
VerdictReportable
Triggered hallmark — E3, transfer of functions/risksE3
To investigate further — E2, hard-to-value intangiblesE2
Hallmarks assessed15
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Intermediaries tax advisers, lawyers and trust offices who must establish per arrangement whether a reporting obligation arises.
02In-house tax teams at relevant taxpayers who periodically screen cross-border structures.
03Compliance officers who need to demonstrate that screening took place — including when the outcome is “not reportable”.

What the tool does

✓ All fifteen hallmarks A1–A3, B1–B3, C1–C4, D1–D2 and E1–E3, each answered yes, no or uncertain✓ One main benefit test answer that gates all nine MBT-dependent hallmarks at once; leaving it unanswered counts as uncertain✓ The hallmarks that require no main benefit test (C4, D1, D2, E1–E3) lead to a reporting obligation without any MBT answer✓ Three possible outcomes — reportable, further investigation required, not reportable — where a triggered hallmark takes precedence over an uncertain one✓ Findings trail: a separate reasoned finding per triggered or uncertain hallmark, so the verdict can be followed step by step✓ Report with report number, tool version and a verification address; the same answers give the same outcome
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

Why a recorded DAC6 assessment pays off

DAC6 requires intermediaries and taxpayers to report cross-border arrangements bearing certain hallmarks. The difficulty rarely lies in whether a hallmark is present, but in how they interact: nine of the fifteen hallmarks count only if the main benefit test is met, the other six count regardless. A single uncertain answer turns “not reportable” into “further investigation required”.

This screener applies those rules in exactly one way, and records which answers produced which findings. That makes the outcome transferable within the firm and reviewable afterwards — especially when you conclude that no report is required, since that is the conclusion you may later have to explain.

Frequently asked questions about this tool

Does the tool generate a DAC6 filing?
No. The tool gives a verdict and a reasoned findings trail per hallmark; the filing itself you submit to the Dutch tax authority. The tool also does not calculate a reporting deadline. What you get is the substantiation of the assessment — including the assessment that ends in “not reportable”.
How does the main benefit test work in this tool?
You answer the main benefit test once, and that answer applies to all nine hallmarks requiring it (A1–A3, B1–B3, C1–C3). Answer “no — commercial reasons predominate” and those nine do not lead to a reporting obligation. Answer “uncertain”, or leave the question unanswered, and they resolve to “further investigation required”. The tool has no per-hallmark main benefit test.
Does the tool determine whether my arrangement falls within DAC6’s scope?
No. The two scope questions — is the arrangement cross-border and is at least one EU member state involved — are recorded with your input but do not affect the verdict. The tool assumes you make that qualification yourself and then tests the hallmarks only. If you conclude the arrangement is out of scope, the screener’s outcome does not apply.
Try the draft — free and without an account.
You pay only when you unlock the report.
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DAC6 reporting obligation tested — fifteen hallmarks, one reproducible verdict — Jurical