According to article 46 RGAT, it would be the following information:

a) Identification of intermediaries (except those exempt by privilege) and relevant taxpayers: name, birth data (if individual), tax residence, address, TIN, and associated entities.

b) Detailed information on applicable hallmarks (Annex IV, Directive 2011/16/EU; Art. 47) and, where applicable, the reference number assigned by the tax authority.

c) Summary of the arrangement, with tax-relevant details and common name, in abstract terms, avoiding disclosure of protected secrets or information against the public interest.

d) Date of the first step in implementing the arrangement and the date on which the reporting obligation arises.

e) Details of the domestic and foreign legal provisions forming the basis of the arrangement.

f) Value of the tax effect (impact on tax liability), including any tax saving as per Art. 47(2) of the Regulation.

g) Tax residence of relevant taxpayers and intermediaries, and any other Member States potentially affected.

h) Identification of any other person in a Member State who may be affected, indicating the Member States concerned.