On December 16, 2021 the Dutch tax authorities published its Good Practices Tax Risk Management (Good Practices Fiscale beheersing). The document (available in Dutch only) contains practical examples of tax risk management and can be found on the Dutch tax authorities website. These practical examples show how an organization can deal with different elements of the Tax Control Framework (TCF).
Click here to go to the Dutch tax authorities webpage where the document can be downloaded
This document is particularly relevant for companies that (wish to) fall under the Dutch Horizontal Monitoring (Horizontaal Toezicht) program and also for the Top 100 profit organizations and Top 30 non‑profit organizations. The Good Practices were written by members of the Tax Assurance team of the Dutch Association of Tax advisors (NOB), with the Dutch tax authorities providing comments.
Our Tax Assurance team will organize a webinar on this at the beginning of 2022. You will receive more information in due course. In the meantime, if you have any questions about the Good Practices or other related topics, please contact your designated tax advisor at KPMG Meijburg & Co or a member of the KPMG Meijburg & Co Tax Assurance team.