Dutch Government Opens Consultation On ATAD1

The Dutch Government opened a public consultation on a proposal that aims to implement the Anti Tax Avoidance Directive (ATAD1) in Dutch national law. ATAD1 aims to provide minimum harmonization to protect the tax base with a possibility to go beyond the minimum standard in the next stage.

The ATAD1 Draft Bill

In view of the ongoing negotiations on a new government agreement, the draft bill proposes the implementation of the minimum standard as a starting point. This explicitly leaves room for a subsequent cabinet to take positions that go beyond the minimum standard, the Ministry informed.

Changes in Dutch Legislation

The Finance Ministry informed that under the Dutch presidency, a European anti tax avoidance directive ATAD1 has been established. The draft bill published for consultation aims to implement ATAD1 in national legislation. The implementation leads to changes in the Corporate Tax Act 1969 (Act 1969) and the Recovery Act 1990 (Recovery Act).

Consultation Documents

Interested parties are invited to react to 3 consultation documents and are allowed to include the whole consultation document in their reaction. The consultation will run until August 21, 2017.

Source: Dutch Government - Press Release (Dutch)

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