The Dutch Government released a general guidance on the Dutch AML Law (WWFT). Chapters 5.6 and 5.7 deal with reliance and outsourcing.

The Dutch National Bank has published a document that provides practical guidance for the financial sector under their supervision. Sections 3.4 and 3.5 deal with reliance and outsourcing.

The Autoriteit Financiële Markten (AFM) has developed a guidance specifically for the sectors they supervise. Chapters 5.5 and 5.6 deal with reliance and outsourcing.

The Tax Authority has developed guidance specifically for realtors and appraisers. Chapter 5.4 discusses outsourcing.

The Bureau Financiële Toezicht (BFT) has published two separate documents that serve as guidance for accountants and tax advisors and for notaries.

The WWFT (Wet ter voorkoming van witwassen en financieren van terrorisme) is the Dutch implementation of the fifth European Anti-Money Laundering Directive. Article 5 contains a provision for reliance.

The 5th European Anti-Money Laundering Directive (AMLD5) (EU Directive 2015/849) is a directive that each Member State must implement themselves. In The Netherlands, this implementation is the WWFT. Article 25 contains a provision for reliance on third parties.

The European Anti-Money Laundering Regulation (AMLR) (EU Regulation 2024/1624) is the Europe-wide regulation that will come into effect on June 2027. Article 48 contains a provision for reliance of the CDD work on the CDD-work of other obliged entities.

The Financial Action Task Force (FATF) has defined global standards on combating money laundering and the financing of terrorism & proliferation. Recommendation 17 deals with third party reliance for CDD.