{"id":123982,"date":"2026-03-10T11:36:54","date_gmt":"2026-03-10T10:36:54","guid":{"rendered":"https:\/\/www.afg.asso.fr\/?p=123982"},"modified":"2026-03-10T16:08:10","modified_gmt":"2026-03-10T15:08:10","slug":"dac-6","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/dac-6\/","title":{"rendered":"DAC 6 : Mise \u00e0 jour du guide pratique"},"content":{"rendered":"\n<p>L&rsquo;AFG publie la <strong><a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/dac-6-guide-pratique\/\">mise \u00e0 jour du\u00a0guide pratique DAC 6<\/a> <\/strong>r\u00e9alis\u00e9 en avril 2021 par le Groupe de travail\u00a0DAC 6 de l\u2019AFG.<\/p>\n\n\n\n<p>Les \u00e9l\u00e9ments mentionn\u00e9s dans ce document ressortent des \u00e9changes qui ont eu lieu dans le cadre du\u00a0Groupe de travail DAC 6 de l\u2019AFG\u00a0(pour la version initiale), portant plus sp\u00e9cifiquement sur la mise en \u0153uvre de cette r\u00e9glementation dans le cadre de la gestion d\u2019actifs, et\u00a0de la Commission fiscale de l\u2019AFG\u00a0pr\u00e9sid\u00e9e par\u00a0Virginie Mangin (Natixis Investment Managers) et anim\u00e9e par\u00a0Charlotte Helluy-Lafont\u00a0(Directrice Fiscalit\u00e9 et Comptabilit\u00e9 de l\u2019AFG) pour la mise \u00e0 jour de mars 2026, avec les dispositions de la loi de finances pour 2025.<\/p>\n\n\n\n<p class=\"has-border-background-color has-background\"><strong>Ce document n\u2019a pas vocation \u00e0 \u00eatre exhaustif. Il ne constitue pas une norme. Il a \u00e9t\u00e9 r\u00e9dig\u00e9 sur la base des \u00e9l\u00e9ments disponibles \u00e0 la date de sa publication. Il pourra faire l\u2019objet de modifications si le groupe de travail l\u2019estime opportun. L\u2019AFG n\u2019y est toutefois pas tenue.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;AFG publie la mise \u00e0 jour du\u00a0guide pratique DAC 6 r\u00e9alis\u00e9 en avril 2021 par le Groupe de travail\u00a0DAC 6&hellip;<\/p>\n","protected":false},"author":35,"featured_media":123970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"_gspb_post_css":"","wds_primary_category":5,"footnotes":""},"categories":[5],"tags":[],"thematics":[288,130],"top_contenu":[568,44,45],"class_list":["post-123982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","thematics-dac6","thematics-fiscalite","top_contenu-top-contenu-commission-club","top_contenu-top-contenu-espace-membre","top_contenu-top-contenu-home-page"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/123982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/users\/35"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/comments?post=123982"}],"version-history":[{"count":0,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/123982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media\/123970"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=123982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=123982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=123982"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=123982"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=123982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}