This issue of Quoted includes a detailed description of the Dutch DAC6 legislation (including clarifications and insights as provided in the 2023 update of the 2020 policy decree). Paragraph 2 contains an executive summary, paragraph 3 provides for a short overview of the background of the Dutch DAC6 legislation, and paragraph 4 focuses on the (interpretation of the) most relevant provisions and definitions of the Dutch DAC6 legislation. Finally, in paragraph 5, the potential impact for taxpayers is addressed followed by some guidance on how taxpayers can be in control of the potential impact of the Dutch DAC6 legislation.
This Quoted 158 “The Dutch implementation of the Mandatory Disclosure Directive - Part 1” is an update of Quoted 143, published in November 2021.
In Quoted 159 “The Dutch implementation of the Mandatory Disclosure Directive - Part 2”, specific elements of the Mandatory Disclosure Directive and the Dutch DAC6 legislation, such as the main benefit test, the hallmarks and certain examples with respect to the hallmarks are outlined.
For more detailed information on the Mandatory Disclosure Directive, see Quoted 120, published in October 2018.