{"id":16312,"date":"2021-01-28T00:00:00","date_gmt":"2021-01-28T00:00:00","guid":{"rendered":"https:\/\/www.fbf.fr\/fr\/2021\/01\/28\/directive-dac-6-nouvelles-obligations-declaratives\/"},"modified":"2025-07-10T11:31:02","modified_gmt":"2025-07-10T09:31:02","slug":"directive-dac-6-nouvelles-obligations-declaratives","status":"publish","type":"post","link":"https:\/\/fbf.fr\/fr\/directive-dac-6-nouvelles-obligations-declaratives\/","title":{"rendered":"Directive DAC 6 \u2013 Nouvelles obligations d\u00e9claratives"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>La&nbsp;\u00ab&nbsp;DAC 6&nbsp;\u00bb&nbsp;d\u00e9signe la directive europ\u00e9enne (UE) 2018\/822 du Conseil du 25 mai 2018 relative \u00e0 l&rsquo;\u00e9change automatique et obligatoire d&rsquo;informations sur les dispositifs transfronti\u00e8res devant faire l&rsquo;objet d&rsquo;une d\u00e9claration, aupr\u00e8s des administrations fiscales.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Un dispositif transfronti\u00e8re est un accord, un montage, un plan contenant un crit\u00e8re d&rsquo;extra-territorialit\u00e9, c&rsquo;est-\u00e0-dire concernant la France et un autre Etat, membre ou non de l&rsquo;UE, d\u00e8s lors qu&rsquo;au moins un participant n&rsquo;est pas fiscalement domicili\u00e9 en France.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La&nbsp;\u00ab&nbsp;DAC 6&nbsp;\u00bb&nbsp;vise \u00e0 renforcer la coop\u00e9ration entre les administrations fiscales des pays de l&rsquo;UE en mati\u00e8re de montages potentiellement agressifs de planification fiscale.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le caract\u00e8re potentiellement agressif d&rsquo;un dispositif est appr\u00e9ci\u00e9 par rapport \u00e0 des&nbsp;\u00ab&nbsp;marqueurs<sup>1<\/sup>\u00bb, permettant d&rsquo;identifier les op\u00e9rations qui doivent \u00eatre d\u00e9clar\u00e9es. Les d\u00e9clarations, ainsi, souscrites font ensuite l&rsquo;objet d&rsquo;un \u00e9change automatique d&rsquo;informations entre les Etats membres de l&rsquo;UE au niveau d&rsquo;un syst\u00e8me centralis\u00e9. Pour \u00eatre d\u00e9clarable, le dispositif transfronti\u00e8re doit comporter au moins l&rsquo;un des marqueurs d\u00e9finis dans la directive.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, en tant qu&rsquo;interm\u00e9diaires pouvant intervenir dans de telles op\u00e9rations, les banques fran\u00e7aises, en application de la directive europ\u00e9enne dite&nbsp;\u00ab&nbsp;DAC 6&nbsp;\u00bb<sup>2<\/sup>,&nbsp;sont soumises \u00e0 des nouvelles obligations d\u00e9claratives. Elles ont alors l&rsquo;obligation de remonter les informations relatives \u00e0 ces op\u00e9rations \u00e0 l&rsquo;administration fiscale fran\u00e7aise. L&rsquo;administration fiscale a ainsi mis en ligne un&nbsp;<a href=\"https:\/\/www.impots.gouv.fr\/portail\/directive-ue-dac6-declaration-des-dispositifs-transfrontieres\" target=\"_blank\" rel=\"noreferrer noopener\">espace<\/a>, qui a vocation \u00e0 renseigner les professionnels comme les particuliers sur leurs obligations li\u00e9es \u00e0 la directive DAC 6 sur le site&nbsp;\u00ab&nbsp;impots.gouv.fr&nbsp;\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9claration sera faite sous r\u00e9serve que l&rsquo;interm\u00e9diaire, banque ou autre, obtienne l&rsquo;accord du ou des clients concern\u00e9s. Sans accord du client :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;si d&rsquo;autres interm\u00e9diaires participent au dispositif d\u00e9clarable, celui dont le client a refus\u00e9 sera tenu de notifier aux autres interm\u00e9diaires l&rsquo;obligation d\u00e9clarative qui leur incombe ;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp;en l&rsquo;absence d&rsquo;autre interm\u00e9diaire, cette notification sera effectu\u00e9e directement par le client concern\u00e9, avec les informations n\u00e9cessaires au respect de son obligation d\u00e9clarative.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La premi\u00e8re \u00e9ch\u00e9ance de d\u00e9claration que devront respecter les banques est le 31 janvier 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>1&nbsp;<\/sup>La liste des marqueurs fix\u00e9e par la directive est transpos\u00e9e sous l&rsquo;article 1649 AH du CGI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>2<\/sup>&nbsp;La directive (UE) 2018\/822 du Conseil du 25 mai 2018 (dite&nbsp;\u00ab&nbsp;DAC 6&nbsp;\u00bb), modifiant la directive 2011\/16\/UE relative \u00e0 la coop\u00e9ration administrative dans le domaine fiscal, est entr\u00e9e en vigueur le 25 juin 2018 et a \u00e9t\u00e9 transpos\u00e9e, en France, par une ordonnance du 21 octobre 2019Ordonnance n\u00b0 2019-1068 du 21 octobre 2019 relative \u00e0 l&rsquo;\u00e9change automatique et obligatoire d&rsquo;informations dans le domaine fiscal en rapport avec les dispositifs transfronti\u00e8res devant faire l&rsquo;objet d&rsquo;une d\u00e9claration, transposant la directive DAC 6 sous les nouveaux articles 1649 AD \u00e0 1649 AH du CGI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"postAttachment\"><div class=\"postAttachment__wrapper\"><div class=\"postAttachment__info\"><p class=\"postAttachment__name\">Directive DAC 6 &#8211; nouvelles obligations d\u00e9claratives<\/p><p class=\"postAttachment__fileSize\">116,1 Ko<\/p><\/div><a class=\"postActions__action postActions__action--big clickEvent postAttachement_link\" data-wp-interactive=\"fbf\/tracking\" data-wp-context=\"{&quot;category&quot;:&quot;file&quot;,&quot;action&quot;:&quot;download&quot;,&quot;label&quot;:&quot;Directive DAC 6 - nouvelles obligations d\u00e9claratives&quot;}\" data-wp-on--click=\"actions.push\" data-eventcategory=\"file\" data-eventaction=\"download\" data-eventlabel=\"Directive DAC 6 - nouvelles obligations d\u00e9claratives\" href=\"https:\/\/fbf.fr\/uploads\/2021\/02\/Directive-DAC-6-\u2013-Nouvelles-obligations-declaratives.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"postActions__label\">T\u00e9l\u00e9charger Directive DAC 6 &#8211; nouvelles obligations d\u00e9claratives<\/span><svg role=\"presentation\" class=\"postActions__icon\" width=\"14\"><use href=\"#download\" xlink:href=\"#download\"\/><\/svg><\/a><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>La&nbsp;\u00ab&nbsp;DAC 6&nbsp;\u00bb&nbsp;d\u00e9signe la directive europ\u00e9enne (UE) 2018\/822 du Conseil du 25 mai 2018 relative \u00e0 l&rsquo;\u00e9change automatique et obligatoire d&rsquo;informations sur les dispositifs transfronti\u00e8res devant faire l&rsquo;objet d&rsquo;une d\u00e9claration, aupr\u00e8s des administrations fiscales. Un dispositif transfronti\u00e8re est un accord, un montage, un plan contenant un crit\u00e8re d&rsquo;extra-territorialit\u00e9, c&rsquo;est-\u00e0-dire concernant la France et un autre Etat, [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":21326,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","views":25431,"viewed_at":"1778493630"},"categories":[3352,3440,3348,3321,3353],"tags":[3278,3338,3279],"class_list":["post-16312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europe-et-international","category-fiscalite","category-industrie-bancaire-francaise","category-mots-cles","category-regles-professionnelles","tag-europe-et-international","tag-fiscalite","tag-regles-professionnelles"],"yoast_head":"<title>Directive DAC 6 \u2013 Nouvelles obligations d\u00e9claratives<\/title>\n<meta name=\"description\" content=\"La &quot; DAC 6 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