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Transposition table implementation DAC7 in Dutch legislation

  • DAC7 Implementation Date: The State Secretary for Finance has announced that DAC7, which became applicable in Dutch legislation on 1 January 2023, mandates digital platforms to provide tax information about their users to the Tax and Customs Administration.
  • Correlation Table Released: A correlation table detailing how DAC7 has been integrated into Dutch law was communicated on 22 March 2022 and later published in the Government Gazette on 14 February 2025.
  • Automatic Information Exchange: DAC7 amends the EU Administrative Assistance Directive and obligates Member States to automatically exchange tax information provided by digital platforms, enhancing cross-border tax compliance and transparency.

Source Taxlive

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