The Netherlands Tax and Customs Administration have published latest user guidelines for the use of the Mandatory Disclosure/DAC6 data portal for reporting potentially aggressive cross-border tax arrangements.
As a result of the Dutch implementation of the European Directive Mandatory Disclosure Rules (MDR)/DAC6 intermediaries and/or taxpayers must report potentially aggressive cross-border tax arrangements to the Netherlands Tax and Customs Administration. These are tax arrangements involving residents of different countries and which could possibly be used to avoid taxation.
Tax payers can file a report on the data portal of the Netherlands Tax and Customs Administration. It is also possible to correct and to partially or fully delete a filed report. How and in which cases to correct or to (partially) delete a filed report is explained in the User instruction guide DAC6 data portal. To log in to the data portal as a company, tax payers need eHerkenning and as a private individual need DigiD.
