17 February 2022

Article: How does DAC 6 and the Legal Professional Privilege in Cyprus intertwine?

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Article: How does DAC 6 and the Legal Professional Privilege in Cyprus intertwine?

On 18 March 2021, the Cyprus Parliament in order to harmonise EU Directive 2018/822 (referred as 'DAC6' or the ‘Directive’) with Cyprus domestic law, enacted the Law Ν. 41(Ι)/2021, amending the Law on Administrative Cooperation in the Field of Taxation (Law N. 205(I)/2012). This article discusses the implementation of DAC 6 into Cyprus law, the issue of Mandatory Disclosure Rules (‘MDR’) and the legal professional privilege in Cyprus and subsequently how this will affect lawyers and confidentiality issues. The law entered into force on 31 March 2021 with effect as of 1 January 2021. Click for more.

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