Cross-border intelligence exchange Netherlands-Germany

Direct cross-border intelligence exchange

On October 15, 2021, the Netherlands and Germany signed a Joint Statement of Intent on direct cross-border intelligence exchange in the field of direct taxation. A similar MoU has existed since 2009 in the area of VAT information exchange. The new Declaration of Intent makes it possible for the Dutch Tax Authorities in the border region with Germany to exchange information directly with the Tax Authorities of the German states of North Rhine-Westphalia and Lower Saxony for direct taxation as well. This may involve the exchange of information on request and the spontaneous provision of information. The tax inspectors may also be present on both sides of the border at tax offices covered by the Declaration of Intent. The Joint Memorandum of Understanding is effective October 15, 2021.