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The Netherlands to postpone DAC6 reporting (Mandatory Disclosure Rules)

Last month the European Commission published a proposal to postpone the filing deadline for the European Directive on Administrative Cooperation (DAC6) as a result of the challenges businesses and EU member states are facing due to the corona crisis. The Netherlands now have decided to adopt this proposal.

Under the postponement:

  1. The 30 day period for reporting new cross border arrangements is deferred from 1 July 2020 to 1 January 2021 (so that arrangements that become reportable between 1 July 2020 and 1 January 2021 need not be reported until 31 January 2021).
  2. The deadline for reporting ‘historical’ cross border arrangements (arrangements of which the first implementation step occurred between 25 June 2018 and 1 July 2020) would be deferred from 31 August 2020 to 28 February 2021.

Please be aware that the deferral has no impact on which arrangements need to be reported, it only changes when the reports need to be made.

We recommend you continue to prepare your business for DAC6 despite this postponement.

If you have any questions about DAC6 or how these deferments impact you and your business, please feel free to contact the specialists at Crowe Peak.

Crowe Peak
Olympisch Stadion 24-28 1076 DE Amsterdam, The Netherlands
+3188 2055 000 contact@crowe-peak.nl