As of July 1, 2020 the Mandatory Disclosure Rules (EU DAC6 Directive) took effect in the Netherlands. During the drafting of DAC6 it was acknowledged that it can be difficult in practice to establish whether or not specific arrangements are reportable.
On April 28, 2023 an updated version of the Guidelines on Reportable Cross-border Arrangements (hereinafter: Guidelines) were published to replace an earlier version dating from 2020. The updated Guidelines include several substantive changes compared to the earlier version. The hallmarks are discussed using 32 examples.
Source Meijburg
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