Amendment in Deloitte’s engagement letters due to DAC 6
In view of the implementation of the European Council Directive (EU) 2018/822, commonly known as DAC 6, Deloitte Sweden has decided on an amendment in the engagement letters as follows. If the engagement consists of advisory services that result in a tax benefit through a cross-border arrangement, the client may give information to another advisor, the Swedish Tax Agency or a foreign tax authority about how a tax benefit can be obtained through the arrangement. The client is obliged to inform Deloitte Sweden if another advisor has gained access to the content of such advice and to inform all persons that thereby have gained access to the content of the advice that they must not rely on it without having the written consent of Deloitte Sweden.
Confidentiality with regard to other advisory services remain unchanged and Deloitte Sweden’s duty of confidentiality remain unchanged regardless of the content of the advisory service.