Quoted: The Dutch implementation of the Mandatory Disclosure Directive – Part 1
The Dutch DAC6 legislation imposes the obligation on intermediaries and – under certain circumstances – relevant taxpayers to report certain cross-border arrangements to the Dutch tax authorities from 1 January 2021 onwards.
This issue of Quoted includes a detailed description of the Dutch DAC6 legislation and focuses on the (interpretation of the) most relevant provisions and definitions of the Dutch DAC6 legislation. The potential impact for taxpayers is addressed and followed by guidance on how taxpayers can be in control of the potential impact of the Dutch DAC6 legislation.
Early 2022, part 2 of this Quoted will be published outlining specific elements of the Directive and the Dutch implementation thereof, such as the main benefit test, the hallmarks and containing some examples with respect to the hallmarks.
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Lisanne BergwerffSenior Associate Tax Adviser
Lisanne Bergwerff, tax adviser, is a member of the International Tax Services practice group in our Amsterdam office. She focuses on Dutch corporate income tax and dividend withholding tax. Lisanne is a member of the US region team, the DAC6 knowledge group and the BEFIT/DEBRA knowledge group.T: +31205785286 M: +31620814860 E: [email protected]