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Draft Decree on DAC6 Implementation Submitted in Dutch Parliament

05 November 2019

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Proposed Changes

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Netherlands

On 31 October 2019, a draft decree was reportedly submitted in the Dutch Parliament in relation to the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. In particular, the decree sets out details on the reporting of arrangements include deadlines. For reportable arrangements from 1 July 2020, an arrangement must be reported within 30 days from: the day after a reportable arrangement is made available for implementation; the day after a reportable arrangement is ready for implementation; or the date the first step towards the implementation of a reportable arrangement has...