The Dutch tax administration issued a manual for banks and investment products. The manual provides guidance to financial institutions—under the FATCA and common reporting standard (CRS) regimes—on how to report information relating to bank and investment products to the Dutch tax authorities.
An appendix (Appendix 7) in the manual provides general guidelines for determining gross revenues.
In addition, the Dutch tax administration issued a notice regarding the submission of the gross revenues relating to derivatives such as futures and options for the year 2017.
Read a January 2018 report [PDF 98 KB] prepared by the KPMG member firm in the Netherlands
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