The Dutch Tax and Customs Administration will launch digital submission portals for Pillar Two global minimum tax filings from 1 June 2026, as part of the Netherlands' implementation of the 15% minimum corporate tax on large multinational and domestic groups with revenues exceeding EUR 750 million annually.
The Dutch Tax and Customs Administration has announced that digital services for Pillar Two global minimum tax filings will go live from 1 June 2026, targeting large multinational enterprises.
The Netherlands’ Minimum Tax Act 2024, effective from 31 December 2023, imposes a 15% tax rate on multinational and domestic groups with an annual consolidated turnover of at least EUR 750 million. The legislation targets both multinational enterprises and purely domestic groups (where all entities operate within the Netherlands) meeting the EUR 750 million revenue threshold based on their ultimate parent entity’s consolidated financial statements. Groups must evaluate their effective tax rate in each operating jurisdiction. When the effective rate falls below 15%, a top-up tax is levied to bridge the gap to the minimum threshold.
Dutch-based group entities must file an additional assessment information return for each reporting year within 15 months of the year-end. First-time filers receive an extended 18-month deadline. This requirement is waived if another country submits the return and shares it with Dutch authorities through international data exchange.
Companies will access different platforms depending on their submission type. The GloBE Information Return (GIR) will be available through Digipoort starting 1 June 2026. Digipoort is the government’s electronic messaging hub that receives, validates, and confirms message traffic. Managed by Logius, it serves as a secure digital post office, with Logius overseeing its availability, operation, continuity, security, infrastructure, and standards.
Additionally, the GIR Notification can be filed via an online form on the Data Portal from 2 June 2026. Both submissions must be completed by 30 June 2026.
The top-up tax return will be accessible through the My Tax and Customs Administration Business portal, also launching on 1 June 2026. However, taxpayers will have until 31 August 2026 to file this return, providing additional time for compliance.
The tax authority has published supplementary resources, including developer support for digital messaging, minimum tax guidance documents, and a knowledge database to assist businesses with the new requirements.
