The Netherlands has published in the Official Gazette the Law of 18 December 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. As previously reported, this includes that intermediaries are obliged to report on cross-border tax planning arrangements, with taxpayers obliged to report in cases where there is no intermediary, or an intermediary is unable to report.
The law will enter into force on 1 July 2…