This bill, part of the 2026 Tax Plan, implements EU Directive 2025/872, imposing a top-up tax on multinational and domestic groups with an annual turnover of EUR 750 million or more if their effective tax rate is below 15%.
The Netherlands’ lower house of the parliament has adopted amendments to the Minimum Tax Act and an implementation bill for DAC9 on 27 November 2025.
This bill is part of the 2026 Tax Plan package. It ensures that the Netherlands complies with European Directive 2025/872. This directive stipulates that multinational and domestic groups with an annual turnover of at least EUR 750 million are subject to an additional tax if the rate is below 15%.
The government has already released a separate bill to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9).
One key amendment to the Minimum Tax Act concerns the rules introducing definitions of flow-through and hybrid entities for Pillar 2. Deferred tax assets arising before the transition year—whether from a government scheme or the introduction of corporate income tax—are excluded from future effective tax rate (ETR) calculations.
Under the transitional CbCR safe harbour, and in line with Inclusive Framework guidance, corrections are required in some instances for payments arising from hybrid intra-group transactions to prevent avoidance. In addition, joint ventures and their related parties are treated as group entities for Pillar 2 purposes and are subject to the qualified domestic minimum top-up tax in the Netherlands if their ETR falls below 15%.
Other non-retroactive changes clarify how GloBE income, covered taxes and net tax expenses are calculated, how impairments and deferred tax assets are treated, and how pre-transition deferred tax assets are used. They also adjust safe-harbour rules for intra-group payments and amend the turnover threshold rules for mergers.
DAC9 introduces rules allowing the central filing of the Top-up tax information return by an ultimate parent entity or a designated filing entity within a multinational enterprise (MNE) group under the Minimum Taxation Directive(2022/2523).
This central filing mechanism is designed to relieve other constituent entities in different EU Member States from having to submit separate filings. DAC9 also outlines filing rules and a standard template for the Top-up tax information return. EU Member States are required to adopt and publish the necessary laws and regulations to comply with DAC9 by 31 December 2025.
The 2026 Tax Plan will now proceed to the Upper House, which is scheduled to vote on the package on 17 December 2025.
Earlier, the Dutch government submitted an amendment aligning the effective date of the DAC9 implementation bill (Directive 2025/872) with that of the bill introducing DAC8 (Directive 2023/2226). The updated amendment was released on the Ministry of Finance’s website on 7 November 2025.
