Netherlands (NL)

Jurisdiction Overview

158 *Are there no undue notification and appeal rights against bank information exchange on request? Yes without qualifications.
 Data Date: 2019


In 2011, the Global Forum recommended the authorities to "accelerate the notification and appeal process to ensure it does not hinder the effective international exchange of information in tax matters" (GF 2011: 86-87). The 2019 Global Forum review notes that while "the notification and appeal process took on average 10 to 18 weeks to be completed before the information could be provided to the requesting jurisdiction" (GF 2019: 85); such procedure was abolished by the law of 18 December 2013 (ibid.).
Finally, according to the Global Forum Report, the Netherlands considers it may be required to disclose some information to the information holder if a case such as the Berlioz case raised in The Netherlands (i.e. the identity of the taxpayer and the purpose for which the information is sought) (GF 2019: 100). However, if the person's name is not always required, then The Netherlands would still be in line with international standards.


GF 2011: 86-87; GF 2019: 85, 100