1. Procedural aspects
    1. 1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?
    2. 2. What is the form of the declaration which must be sent to the tax authorities?
    3. 3. Does your country require other information than that provided by the Directive to be declared?
    4. 4. Does your country provide for a waiver or a specific treatment for intermediaries enjoying legal privilege?
    5. 5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?
    6. 6. What are the penalties for failure to report?
  2. Specifities regarding reportable arrangements
    1. 1. Does your domestic legislation lay down reporting obligations in purely domestic situations?
    2. 2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?
    3. 3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

chapter

DAC6 in Netherlands

Procedural aspects

1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?

DAC6 has been implemented on 1 July 2020 in the Netherlands. Because of COVID-19 it has been decided that the mandatory disclosure reporting obligation in the Netherlands will start on 1 January 2021 instead of 1 July 2020.

As in the 24 June directive, three new deadlines are provided by the text voted:

  • for stocks of cross-border arrangements, i.e. those for which the first step was implemented between 25 June 2018 and 30 June 2020, the reporting deadline for intermediaries and taxpayers is extended to 28 February 2021 at the latest;
  • for cross-border arrangements made available for implementation between 25 June 2018 and 1 July 2020, and of which the first step of implementation was taken on or after 1 July 2020, the reporting deadline for intermediaries and taxpayers is extended to 31 January at the latest;  
  • for cross-border arrangements made available for implementation between 1 July 2020 and 31 December 2020, or of which the first step of implementation has been taken during that period, the reporting deadline for intermediaries and taxpayers is extended to 31 January at the latest;  
  • for cross-border arrangements made available for implementation from 1 January 2021, or that are ready for implementation from 1 January 2021, or of which the first step of implementation shall be taken on January 2021, the reporting deadline for intermediaries and taxpayers is the (regular) 30-day period;
  • for arrangements designed, marketed, ready to be implemented or made available for implementation without the need for significant customisation, the deadline for communication by intermediaries of the first quarterly update of information relating to these arrangements is extended from 31 October 2020 to 30 April 2021.

2. What is the form of the declaration which must be sent to the tax authorities?

The declaration shall be made, in English and electronically, using the web form ‘Disclosure of Cross-Border Arrangements (CBA)’.

3. Does your country require other information than that provided by the Directive to be declared?

No.

The Netherlands give intermediaries a right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege, as found in Art. 53a of the Dutch General Code on State Taxes (AWR).

In that case, the intermediary shall notify, within the statutory time limit applicable to intermediaries who do not benefit from this waiver, another intermediary or, if there is none, the relevant taxpayer, in order for them to declare.

5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?

In the Netherlands, an intermediary is exempted from the obligation to report the cross-border arrangement if another intermediary has already reported the arrangement, provided that this intermediary has provided a reference number as proof. The intermediary should take reasonable action to verify that accurate details were disclosed to the Dutch tax authorities.

6. What are the penalties for failure to report?

Failure to report (as a result of intent or gross negligence) shall result in the application of a fine which may not exceed EUR 870,000. The fine should be in proportion to the severity of the offence. 

It is also possible that severe cases of reporting failure will result in criminal prosecution.

Specifities regarding reportable arrangements

This part aims at identifying statutory rules which depart from the Directive.

1. Does your domestic legislation lay down reporting obligations in purely domestic situations?

The Netherlands treats a domestic merger (two sisters) with common non-resident shareholders as a cross-border transaction.

2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?

No.

3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

No.