On 12 July 2019, a legislative proposal implementing the Council Directive 2018/822
of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable crossborder arrangements (the so-called “DAC6”) has been submitted to the Dutch parliament. In brief, the DAC6 obliges service providers or, alternatively, taxpayers to report on cross-border tax planning arrangements that meet certain hallmarks.
The legislative proposal and its explanatory memorandum broadly follow the Directive. The proposal has yet to be discussed in the Dutch parliament and the Senate, respectively. This will not take place until September at the earliest. Adoption by the Senate is not expected to take place until December of this year.
