A Guide to the Netherlands DAC6 Guidelines

DAC6, which requires intermediaries and taxpayers who advise and/or organize reportable cross-border arrangements to report them to the tax authorities, is still subject to interpretation. Therefore, the Netherlands State Secretary for Finance published Guidelines on Reportable Cross-Border Arrangements on 30 June 2020. In this article, the author guides the reader through the process and provides highlights from the Netherlands guidelines, the main benefit test and discusses examples.