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Duty to report cross-border constructions for intermediaries

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2021

What changes?

Do you work as an intermediary? For instance as a tax adviser or accountant? Then you must report cross-border constructions that may be used to evade taxes to the Tax and Customs Adminstration (Belastingdienst) This is a result of the European Mandatory Disclosure Rules (MDR)/DAC6.

In some cases entrepreneurs must report such cross-border constructions themselves.

You will have to provide information on any relevant constructions dating back to 25 June 2018. If you know of any cross-border constructions set up to avoid tax and you don't report it, you may be fined or prosecuted.

For whom?

  • Tax advisers
  • Accountants
  • Banks
  • Trust offices
  • Attorneys
  • Notaries
  • Entrepreneurs involved in cross-border constructions

When?

The act implementing the EU directive concerning reportable cross-border arrangements will come into effect on 1 January 2021.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO