The Mandatory Disclosure Directive imposes the obligation on intermediaries and – under certain circumstances – relevant taxpayers to report certain cross-border arrangements with an EU link to the tax authorities.

This edition of Quoted includes a detailed description of the implementation of the main benefit test and certain categories of hallmarks B, C and E in the Dutch DAC6 legislation that result in the most reportable cross-border arrangements. These hallmarks are: B(2), B(3), C(1), C(4), E(1) and E(3). This Quoted reflects the 2023 update of the 2020 policy decree that provides, among other things, further additional relevant guidance with respect to these hallmarks. Also, certain examples with respect to these hallmarks are discussed.

Read our Quoted 159 “The Dutch implementation of the Mandatory Disclosure Directive – Part 2” for more information.

For detailed information on the Directive as such or a detailed overview of the general aspects of the Dutch DAC6 legislation, reference is made to Quoted 120 published in October 2018 respectively Quoted 158 (The Dutch implementation of the Mandatory Disclosure Directive – Part 1), November 2023.