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.