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Decree Law No. 53/2020

Publication: Republic Diary No. 155/2020, Series I of 2020-08-11
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 53/2020
  • Pages: 12 - 14

Summary in plain english

What is it?

This decree-law amends exceptional measures to address the urgent need to extend certain deadlines for the submission and exchange of information in the field of taxation.

Given the public health emergency of international scope, declared by the World Health Organization on 30 January 2020, as well as the classification, on 11 March 2020, of the COVID-19 disease as a pandemic, the Government has been approving a set of extraordinary and urgent measures in several matters.

What is going to change?

The deadlines for compliance with DAC 6 (which creates reporting obligations for lawyers, tax advisors and other intermediaries in potentially aggressive cross-border tax planning schemes) are extended for 6 months:

A Monitoring Forum, called the "Fórum DAC 6", is created in order to promote the monitoring of the implementation and the framing of related doubts, taking into account the experience of implementation in other Member States of the European Union.

The establishment of the "Fórum DAC 6", as well as its operating rules which are determined by order of the Government member responsible for the area of finance.

The concept of "interest-like income" in the tax regime for securitisation companies is clarified with a view to ensuring legal certainty and security in the application of the law in this sector of activity.

What advantages does it bring?

This decree-law softens the deadlines for taxpayers to comply with their tax obligations.

When does it enter into force?

This decree-law enters into force on 12 August 2020.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.