New EU tax reporting rules for Dutch trust offices

door Ellen Timmer

On 13 March the Council of the EU announced that agreement has been reached on tax intermediaries.
According to the announcement the draft directive will require intermediaries to report schemes that are considered potentially aggressive. Interestingly the draft defines a broad concept of intermediaries:

“intermediary” means any person that designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement

Dutch trust offices (‘trustkantoren’) are included in this definition and will have reporting obligations under the proposed directive.

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