DAC 6 | Dutch and Luxembourg mandatory disclosure rules for taxpayers and intermediaries regarding reportable cross-border arrangements

The EU Directive regarding Mandatory Disclosure¹ (commonly known as the DAC6) refers to an EU Directive adopted on 25 May 2018 regarding mandatory exchange of information in the field of taxation in relation to reportable cross-border arrangements.

In the past years significant legislative changes have taken place in Dutch, Luxembourg and international tax law aimed at preventing the use of artificial structures and arrangements as well as at increasing transparency. 

BUREN’s Tax Team prepared a practical white paper on DAC6. This white paper focuses on the current status, reporting and it provides insight into the scope and significance with regard to the hallmarks and the main benefit test. You will also find a practical overview to which of the hallmarks the main benefit test applies.

Download the whitepaper on DAC6

Feel free to reach out to one of the contacts if you have any questions.
 

^{1_{COUNCIL DIRECTIVE (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU.}}