ATAD2 and the Dutch Documentation Requirement

The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020.  The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches, include an annual documentation requirement. Although the ATAD2 provisions have been in the Dutch legislation for over one year now, we notice that the documentation requirement is often overlooked. We refer you to our newsletter which focuses on drawing your attention to this documentation requirement pursuant to which taxpayers may have an obligation to have documentation available at the time of the corporate income tax return filing.