The Netherlands government has amended the DAC9 implementation bill to align its effective date with the DAC8 bill, preventing overlap in the Law on International Assistance for Tax Collection.
The Netherlands government has submitted an amendment aligning the effective date of the DAC9 implementation bill (Directive 2025/872) with the bill introducing DAC8 (Directive 2023/2226).
The updated amendment was released on the Ministry of Finance’s website on 7 November 2025.
Since both proposals amend the same sections of the Law on International Assistance for Tax Collection, the change is intended to prevent overlap or inconsistencies once they take effect.
At present, both bills are being reviewed by the lower house of parliament, alongside earlier submissions relating to DAC8 (8 July 2025) and the broader 2026 Tax Plan, which includes measures for DAC9 (17 September 2025).
DAC8 provides for automatic exchange of information on crypto-assets between EU countries. It is the eighth amendment of the Directive on Administrative Cooperation in Direct Taxation
DAC9 introduces rules that allow the central filing of the Top-up tax information return by an ultimate parent entity or a designated filing entity within a multinational enterprise (MNE) group. This central filing mechanism is designed to relieve other constituent entities in different EU Member States from submitting separate filings. DAC9 also outlines filing rules and a standard template for the Top-up tax information return. EU Member States are required to adopt and publish the necessary laws and regulations to comply with DAC9 by 31 December 2025.
Earlier, on 25 April 2025, the Netherlands State Secretary for Finance submitted a list of proposed tax measures to the lower house of parliament, expected to feature in the annual Tax Plan and other tax legislation for the year, including legislation to implement DAC9 and a bill to adopt the Amending Directive to the 2011 Directive on Administrative Cooperation (Directive 2023/2226, also known as DAC8).
