Anti-Facilitation of Tax Evasion Policy Template for Netherlands

An Anti-Facilitation of Tax Evasion Policy helps Dutch organizations prevent their employees and partners from enabling tax evasion. It outlines clear rules and procedures to spot and stop anyone from helping others dodge their tax obligations, in line with Dutch tax law and the Tax and Customs Administration requirements.

The policy sets out risk assessment methods, due diligence steps, and reporting channels for suspicious activities. It protects organizations from legal penalties while promoting ethical business practices. Companies must train their staff on these procedures and regularly update them to reflect new tax regulations and emerging evasion schemes in the Netherlands.

Companies need an Anti-Facilitation of Tax Evasion Policy when they operate internationally or handle large financial transactions in the Netherlands. This becomes especially important when working with multiple contractors, business partners, or intermediaries who could potentially enable tax evasion schemes.

The policy proves essential during mergers and acquisitions, when setting up new business partnerships, or expanding operations across borders. It's particularly valuable for financial service providers, professional advisory firms, and any business dealing with complex tax structures. Dutch companies also need this policy when facing increased regulatory scrutiny or preparing for tax authority audits.

• Basic Policy: Core template covering essential tax evasion prevention measures, risk assessment procedures, and reporting mechanisms - ideal for small to medium Dutch businesses
• Comprehensive Corporate Policy: Enhanced version with detailed due diligence protocols and cross-border transaction controls for multinational companies
• Financial Services Variant: Specialized policy focusing on complex financial products, wealth management, and banking-specific tax evasion risks
• Professional Services Edition: Tailored for accounting and legal firms, with emphasis on client verification and advisory responsibilities

• Corporate Legal Teams: Draft and maintain the policy, ensuring it aligns with Dutch tax laws and international standards
• Board Members: Review and approve the policy, taking ultimate responsibility for its implementation
• Compliance Officers: Monitor adherence, conduct risk assessments, and update procedures as tax regulations evolve
• Department Managers: Implement policy controls and ensure staff training in their business units
• External Advisors: Tax consultants and lawyers who help design and validate policy effectiveness
• Employees: Follow procedures, report concerns, and complete required training on tax evasion prevention

• Risk Assessment: Map your organization's exposure to tax evasion risks across all business activities and jurisdictions
• Legal Framework: Review current Dutch tax laws, EU regulations, and industry-specific requirements
• Internal Controls: Document existing financial procedures, reporting mechanisms, and oversight structures
• Stakeholder Input: Gather insights from finance, legal, and compliance teams about practical challenges
• Training Needs: Identify which employees need what level of training on tax evasion prevention
• Review Process: Establish how often the policy needs updating and who approves changes

• Policy Purpose: Clear statement of commitment to preventing tax evasion facilitation
• Scope Definition: Detailed coverage of activities, jurisdictions, and affected parties
• Risk Assessment Framework: Methodology for identifying and evaluating tax evasion risks
• Due Diligence Procedures: Steps for vetting business partners and transactions
• Reporting Mechanisms: Clear procedures for reporting suspicious activities
• Training Requirements: Mandatory training schedules and content for staff
• Compliance Monitoring: Internal controls and audit procedures
• Enforcement Measures: Consequences for policy violations

While both documents focus on ethical business conduct, an Anti-Facilitation of Tax Evasion Policy differs significantly from a Compliance and Ethics Policy. The key distinctions lie in their scope, focus, and implementation requirements.

• Specific vs. Broad Focus: Tax evasion policies specifically target financial crimes and tax-related misconduct, while compliance and ethics policies cover a wider range of ethical business behaviors
• Risk Assessment: Tax evasion policies require detailed financial risk assessments and transaction monitoring, whereas ethics policies focus more on general conduct and cultural values
• Regulatory Requirements: Tax evasion policies must align with specific Dutch tax laws and EU regulations, while ethics policies can be more flexible in their approach
• Implementation: Tax evasion policies demand concrete procedures for financial transactions and partner due diligence, compared to the broader behavioral guidelines in ethics policies