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In the Netherlands, unusual financial transactions must be reported within 14 days to the Finance Intelligence Unit Nederland (FIU Nederland). This obligation applies to transactions involving customers of financial institutions such as banks and professionals like lawyers, accountants and public notaries.
What are unusual transactions?
Unusual transactions include transactions that are not part of a customer's normal operational management or if a customer withdraws or pays out large amounts in cash. FIU-Netherlands has set up indicators about this.
Upcoming changes: reporting cross-border constructions
If you work as an intermediary (such as accountant or tax consultant), from 1 January 2021 you have to report any cross-border constructions that you believe are set up to avoid taxes to the Dutch Tax and Customs Administration (Belastingdienst). This is a result of the European Mandatory Disclosure Rules (MDR)/DAC6. 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.