On November 29, 2022 the Dutch government opened a public consultation on remarkable tax structures. The consultation runs until January 31, 2021.

For the consultation, an appeal is made to a broad target group. The Dutch Government focuses on private individuals, entrepreneurs, representatives of a company, members of an organization, (board) members of a foundation or association or persons who work as civil servants in the government. It should be noted that the consultation is in Dutch.



The Dutch government wants to tackle so-called remarkable tax structure. The Ministry of Finance has started a project to this end. This project will look at the entire tax system. In the first phase, the remarkable tax structures are being mapped out. As part of this the Dutch Government has opened an internet consultation. In a press release the Dutch Ministry of Finance calls on the Dutch citizens to provide input on remarkable tax structures. Spring 2023, the first remarkable tax structures to be tackled will be presented. According to the Dutch Ministry of Finance this should lead to a revenue of €160 million in 2024 and ultimately €550 million structurally from 2027 onwards.


Remarkable tax constructions

According to the Dutch Ministry of Finance a remarkable tax structure exists if a taxpayer pays as little tax as possible by structuring, transforming or shifting transactions, income, profit and assets. In such constructions, use is made of the differences in tax rates, bases, exemptions or deductions. These are cases where the letter of the law is acted upon, but which are not in line with the spirit of the law.


Relevant documents

The relevant documents can be downloaded via the following links:


The public consultation can be found here.



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