DAC6: melding grensoverschrijdende constructies

From the first of July 2020, the European Directive on Mandatory Disclosure Rules, MDR or DAC6 (hereinafter: DAC6) will apply retroactively to 25 June 2018. As a result of the Dutch implementation of that Directive, intermediaries and/or taxpayers themselves have to report potentially aggressive international tax arrangements to the Tax and Customs Administration.

What is DAC6?

These are tax arrangements in which residents of different countries are involved (which can be companies as well as natural persons) and which can possibly be used to evade tax. However, more common cross-border advice is also subject to the reporting obligation. DAC6 covers all taxes with the exception of VAT, excise duties, customs duties, (administrative) charges, retributions and social security contributions. The fine for any failure to comply with this obligation to report can amount to as much as a maximum of € 870,000!

Step-by-step Plan

In order to determine whether there is a potentially aggressive international tax arrangement, we have placed a step-by-step plan on our website. In that plan, we have summarised the hallmarks for you. The list in the Directive is a long list with great diversity, which unfortunately makes it impossible to give a simple main rule.