On 28 September 2026, the Nederlandse Orde van Belastingadviseurs (NOB) submitted its formal response to the European Commission’s public consultation on draft Regulatory Technical Standards (RTS) concerning the methodology for assessing and classifying the inherent and residual risk profile of obliged entities in the non-financial sector under Article 40(2) of Directive (EU) 2024/1640 (the Sixth Anti-Money Laundering Directive, AMLD6). The RTS establish a harmonised risk-scoring framework for tax advisers, notaries, real estate agents, and other non-financial gatekeepers, determining the intensity of AML/CFT supervisory measures. NOB’s response addresses proportionality concerns, data protection implications, and the interaction with existing professional secrecy obligations under national law and the EU Professional Secrecy Directive.
Key Takeaways
- Risk Scoring Methodology: NOB advocates for a principles-based rather than prescriptive scoring model, arguing that rigid quantitative metrics fail to capture the nuanced risk profile of tax advisory services with long-standing client relationships.
- Professional Secrecy Protection: The response emphasises that risk classification data exchanges between supervisors must respect legal professional privilege and the confidentiality of client advice, requiring explicit carve-outs in the RTS.
- Supervisory Convergence: NOB calls for binding Level 3 guidelines to ensure consistent application across Member States, preventing regulatory arbitrage where obliged entities relocate to jurisdictions with laxer supervisory interpretations.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement