As of 1 July 2020, as an intermediary or user of a cross-border tax arrangement, you are obliged to report cross-border tax arrangements within the European Union (EU) that you have marketed, designed, organised, made available for use, or operated or managed yourself, as soon as they indicate a potential risk of tax avoidance on the basis of legally defined indicators.

The intermediary is subject to the primary notification obligation.
An intermediary is a person who markets a cross-border tax structuring arrangement

• markets
• designs for third parties
• organises
• makes it available for use or
• manages the implementation by third parties.

Intermediaries can be, for example:

• tax advisors or
• lawyers.

Users are only affected by the notification obligation if you use an intermediary that is not subject to the notification obligation in the EU or if you have designed a cross-border tax structuring yourself as an "in-house designer".

If the notification obligation is imposed on an intermediary that is subject to a statutory duty of confidentiality, the user is partly obliged to notify the cross-border tax structuring itself if it does not release the intermediary from the statutory duty of confidentiality (in relation to its personal/user-related data).

The notification of cross-border tax arrangements can only be submitted to the BZSt electronically and in accordance with the officially prescribed data set via the officially designated interface.

The notified cross-border tax arrangements are exchanged between the Member States of the European Union concerned.