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Netherlands updates guidance on mandatory disclosure regime

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Netherlands
Netherlands
  • A new government decree updates guidance on applying Dutch legislation that implements Mandatory Disclosure Rules (MDR) for certain cross-border arrangements.
  • Determining whether there is a reportable cross-border arrangement raises complex technical and procedural issues.
  • Taxpayers and intermediaries with operations in the Netherlands should review the MDR obligations on a case-by-case basis.

Executive summary

The Dutch Government issued a decree on 28 April 2023 containing updated tax authority gu…

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