There is a CT ruling on MDR tax schemes

Contrary to some statements published in the media, the aforementioned judgment of the Constitutional Tribunal did not declare unconstitutional the provisions of the Tax Ordinance on reporting MDR tax schemes in general, but only the provisions on the basis of which it is possible to exempt a tax adviser acting as a Promoter from professional secrecy and the provisions imposing the obligation of retroactive reporting of the so-called non-border (domestic) tax schemes.
Hence, the provisions on reporting MDR tax schemes as such are still in force, however, in a less favourable form for taxpayers.
Indeed, the obligation to file information on tax schemes will no longer be incumbent on tax advisors as Promoters due to the fact that they cannot be exempted from tax advisor professional secrecy.

Therefore, as a result of this judgment of the Constitutional Tribunal, the obligation to file MDR tax scheme information will mainly fall on the so-called Beneficiaries, i.e. entities to whom the arrangement is made available or at which the arrangement is implemented (or who are prepared to implement the arrangement or have performed actions to implement the arrangement). The role of the so-called Beneficiaries, however, is usually performed by taxpayers.

Hence, most likely as a result of the Constitutional Court’s ruling, the burden of fulfilling reporting obligations will be shifted from Promoters to Beneficiaries (generally taxpayers).

Of course, from our side, we are available to support you in the process of identification and reporting of tax schemes – feel free to contact us.