As a law firm under the supervision of the Swedish Bar Association, Setterwalls is obliged to observe an extended duty of confidentiality under law. As such we are prevented from reporting reportable cross-border arrangements (DAC 6) under the Reportable Arrangements Act (Sw. Lag (2020:434) om rapporteringspliktiga arrangemang) and the Tax Procedures Act (2011:1244) to the relevant tax authority, or inform other advisors  of their obligation to report such arrangements to the relevant tax authority. In light of this, if you are an advisor that is covered by the DAC 6 framework, you cannot rely on that Setterwalls will disclose any information to you in relation to any reporting obligations you may have under the DAC 6 framework.