The Dutch Ministry of Finance has issued Decision No. 2023-6233 of 14 April 2023, which updates and replaces the guidelines on reportable cross-border arrangements (DAC6) first provided by Decision no. 2020-11382 of 24 June 2020. As compared to the 2020 guidelines, the main changes concern the following:

• Section 2 is amended to clarify that an adjustment to an existing arrangement can also l…