On 28 April 2023, the Dutch state secretary of finance published an updated version of the Dutch guidance on the mandatory disclosure regime on cross-border transactions, generally known as DAC 6. The slight amendments to the previous guidance are due to signals from the public and are intended to help tax practitioners and other intermediaries determine what transactions must be reported. In our view, the changes also intend to reduce the number of reported transactions that are clearly outside the scope of DAC 6. Furthermore, the updated version clarifies the Dutch government’s position on legal privilege in light of the 8 December 2022 judgment from the Court of the Justice of the EU.
Jan-Willem (Jan Willem) A. M. GerritsenBrowsing
Jan-Willem A.M. Gerritsen started with Baker McKenzie Amsterdam in the International Tax Group in 1990, and has been a partner since 1998. He is affiliated with the Dutch Bar Association, the Dutch Organization of Tax Practitioners (NOB) and the IFA.