Who Must Report Under MDR?

Offshore Tax with HTJ.tax · Apr 5, 2026 · 3m

Mandatory Disclosure Rules (MDR) place reporting obligations on those closest to the arrangement—but responsibility can shift depending on the circumstances. Understanding who must report is critical to avoiding penalties.⚖️ 1️⃣ Intermediaries (Primary Obligation)In most cases, the reporting obligation falls on intermediaries.These are individuals or entities involved in:• Designing the arrangement • Marketing or making it available • Managing or implementing the structure👥 Who Qualifies as an Intermediary?An intermediary typically includes anyone who is:• Resident, incorporated, or managed…