NETHERLANDS Trends and Developments Contributed by: Frans Sonneveldt and Mike Vrijmoed, Forvis Mazars NV
• DAC6 introduces reporting obligations for certain cross-border arrangements; and • DAC7 and DAC8 further expand the scope of auto - matic information exchange, particularly targeting the digital economy and cryptocurrencies. These measures lead to increased transparency and may have implications for wealth structuring and inter - national tax planning. Trends As we survey the Dutch tax landscape, it is clear that we are in a period of significant change, with substan - tial implications for high net worth individuals, fam - ily businesses and their advisors. The key trends we observe are: • there is a growing social and political debate about wealth inequality. This may lead to new tax meas - ures aimed at the wealthiest individuals (such as a global wealth tax for ultra-high net worth individu - als);
• a shift towards greater fairness and countering tax deferral in Box 2 and Box 3; • a decrease in the support of favourable regulations for expatriates; • possible changes in the fiscal climate may occur due to the political climate as a new cabinet is installed; • adjustments to business succession facilities are being made to better align with practical realities; • there is a need to reassess privacy-focused arrangements with open CVs or open fund struc - tures; • real estate investments have been made less attractive; • growing focus on transparency and information exchange; and • rising complexity makes well-structured family offices essential for wealth preservation and suc - cession planning.
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