Report cross-border tax arrangements (Mandatory Disclosure Rules/DAC6)
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 Administration. These are tax arrangements involving residents of different countries and which could possibly be used to avoid taxation.
Reporting cross-border tax arrangements
You can file a report on the data portal of the Netherlands Tax Administration. It is also possible to correct and to partially or fully delete a previously filed report. In the 'User instruction guide DAC6 data portal' you can read how and in which cases to correct or to partially or fully delete a filed report.
Logging in to the data portal
To log in to the Belastingdienst data portal you use eHerkenning, to log in as private individual or self-employed person (zzp'er) you use your own personal DigiD.
You need at least level 3 assurance (EH3) to log in to the data portal with eHerkenning. Do you not yet have an eHerkenning authorisation? ? You can find more information about logging in to the Belastingdienst with eHerkenning at Zo werkt eHerkenning (only available in Dutch). Apply for your eHerkenning authorisation well in advance. When you apply, select the 'Mandatory Disclosure (DAC6)' service.
Do you have a question about logging on to the data portal? Please contact the contact centre of the Netherlands Tax Administration.
In the past, did you use a username and password to log in to the portal? During registration for your username and password you used a Tax Identification Number (BSN or RSIN). If this tax number is linked to the eHerkenning account or DigiD you use to log in, you will automatically enter your existing account.
- Which arrangements need to be reported?
Cross-border arrangements that meet one of the hallmarks must be reported. You will find a list of these hallmarks in the DAC6 Directive. For a number of hallmarks, you only need to report the arrangement if the most important benefit (or one of the most important benefits) of the arrangement is gaining a tax advantage.
In the flowchart 'MDR/DAC6: van melding tot toezicht' ('MDR/DAC6: from filing a report to supervision', only available in Dutch) you'll find a short overview of the hallmarks.
There is also the 'Leidraad meldingsplichtige grensoverschrijdende constructies' ('Guidance on cross-border arrangements subject to mandatory disclosure', only available in Dutch). In this guidance you find amongst others examples of arrangements subject to mandatory disclosure for each hallmark.
- Who files the report?
If you are involved as an intermediary in a cross-border arrangement that must be reported, you are responsible for reporting it. There are two exceptions to this rule. You are not required to report the cross-border arrangement subject to mandatory disclosure in the following cases:
- Another intermediary has already reported the arrangement. And this intermediary has given you a reference number as proof.
- You have a legal professional privilege.
The DAC6 Directive applies to all intermediaries. For example: tax advisers, lawyers, accountants, civil-law notaries, financial advisers, banks and trust offices.
The taxpayer for whom a cross-border arrangement is intended must report it himself in the following cases:
- Only an intermediary from outside the European Union is involved in the arrangement.
- The intermediary involved in the arrangement has invoked his legal professional privilege, and is therefore not required to do so.
- No intermediary at all is involved in the arrangement.
Are you not sure if anyone else involved in the arrangement has already reported it? When in doubt, report the arrangement yourself.
- What happens if you fail to report?
In that case you risk a substantial fine.
- When do you have to report?
For cross-border arrangements in which you are involved as from 1 January 2021, you must always report within 30 days.
The DAC6 Directive also has retroactive effect.
On 28 February 2021 at the latest, you are therefore required to have reported the cross-border arrangements you are involved in from 25 June 2018 to 1 July 2020.
For reportable cross-border arrangements in which you are involved from 1 July 2020 to 1 January 2021 (the transitional period), you have reported 31 January 2021 at the latest.
View a timeline showing these periods.
- On which taxes do you have to report?
You do report on:
- corporation tax
- income tax
- payroll tax
- dividend tax
- inheritance tax and gift tax
- most other taxes
You do not report on:
- VAT (sales tax)
- customs duties
- excise duties
- social security contributions
- What do you report?
Use the web form 'Disclosure of Cross-Border Arrangements (CBA)'. You can fill in this web form in the data portal of the Netherlands Tax Administration.
In the disclosure, you provide the following details:
- information about yourself
- information concerning the taxpayer and associated persons
- a summary of the content of the tax arrangement
- the relevant hallmarks
- the relevant national statutory provisions
- the value of the tax arrangement
- implementation date
- the relevant EU Member States
You can also report multiple disclosures at the same time by uploading an XML-file. For this you will need software from a software supplier.
- What will happen to your disclosure?
Once you have reported a disclosure we will send you a reference number.
We forward your disclosure to a European database which is accessible to the tax authorities of the European Member States. In addition, we use the information from your disclosure within the Netherlands Tax Administration for supervisory purposes, for example.
Would you like to know more about how the reporting process works at the Netherlands Tax Administration? Download the process chart.
- Where can I find more information?
Answers to frequently asked questions about MDR regulations are collected in the 'Mandatory Disclosure Rules/DAC6 Knowledge Database' (only available in Dutch).
For questions about the mandatory disclosure legislation such as hallmarks, or questions about filling in the Disclosure of Cross-Border Arrangements web form or XML-file, please contact the Netherlands Tax Administration's MDR team by email at: MDRemail@example.com
If you are a software developer or are planning to develop the software to report potential tax avoidance arrangements you can register for the required specifications and technical support at the Support Digital Messaging (SDM) website. For technical issues contact the service desk by email at: firstname.lastname@example.org