Netherlands: Bill adopting DAC8 approved by lower house of Parliament
Bill would apply retroactively to January 1, 2026
The lower house of Parliament on January 27, 2026, adopted a bill implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8).
The bill would apply retroactively from January 1, 2026, and would introduce new reporting rules for electronic money and cryptoasset transactions, along with expanded exchange‑of‑information requirements.
For more information, contact a KPMG tax professional in the Netherlands:
Paul Te Boekhorst | teboekhorst.paul@kpmg.com