DAC6: Reporting, Penalties and Your File
How is a report filed?
Reports are filed through the DAC6 data portal of the Dutch Tax Administration. Access requires eHerkenning (the Dutch business login) at level 3 or higher. Obtaining this takes time, so it is wise to arrange it in advance rather than when a report becomes due. The report contains, among other things, the details of the parties involved, the hallmarks on which the report is based, a summary of the arrangement in general terms, the date of the first step, the value and the Member States concerned. The advice itself is not submitted, and commercial or professional secrets need not be disclosed.
The report does not stay in the Netherlands. Reports are exchanged through a common European network and can therefore also be accessed by the tax authorities of other Member States.
Reporting is not a clean bill of health
A report does not mean that the Tax Administration accepts the arrangement or its tax treatment. Even if the Tax Administration does not respond, additional assessments may still be imposed later. Conversely, a report is not an admission either: it says nothing about whether the arrangement is correct from a tax perspective.
Penalties and defence
Failing to report, reporting late, incompletely or incorrectly can result in an administrative penalty if the failure is due to intent or gross negligence. The maximum is the amount of the sixth fine category under Dutch criminal law, which is well over one million euros. In serious cases, criminal prosecution is also possible.
A sound file is the best defence. The legislator has indicated that a penalty is not appropriate where it is arguable that no reporting obligation existed, for example because the rule is unclear. That makes a carefully documented assessment essential: which criteria were assessed, on the basis of which facts, with what outcome, and why. A report filed “just to be safe” without reasoning is no substitute for this.
Can I discuss this with my adviser?
Yes. Unlike a report under the Wwft (the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act), DAC6 does not prohibit informing the client. Your adviser may, and usually will, discuss with you that an arrangement is being reported and what that means.
Latest: European overhaul in preparation
The rules are under review in Brussels. On 24 June 2026, the European Commission published its DAC Recast proposal, aimed at both simplifying and improving administrative cooperation in the field of direct taxation within the EU. In the run-up to the proposal, the Commission considered revising and simplifying the DAC6 hallmarks, removing hallmarks that create a heavy reporting burden while yielding little relevant information, and extending the current 30-day deadline. It is still only a proposal: the Irish Council Presidency aims to adopt it by the end of the year, but this requires the unanimous approval of all Member States. Until then, the current rules continue to apply in full.
This article provides general information and does not constitute tax advice. Whether the reporting obligation applies depends heavily on the facts of each individual case. If you have, or are considering, a cross-border structure, please contact us for an assessment.