The French tax authority has announced an update to its guidelines regarding the mandatory reporting of cross-border tax arrangements (DAC6). The update reflects the exemption for lawyers acting as intermediaries from these reporting obligations if compliance would breach their professional secrecy, which was formally implemented through the 2025 Finance Law. The exemption aligns with judgments from the Court of Justice of the European Union (CJEU), including a December 2022 judgment establi…