The lower house of the Dutch parliament adopted a bill implementing EU directive 2016/881, mandating the automatic exchange of country-by-country reporting information among EU member states on 26th April 2017. On 2nd June 2017, EU directive 2016/881bill is published in official Gazette No.215. The Bill takes effect from 5th June 2017, with retroactive effect as of 1st January 2016. In addition, on 7th June 2017, Netherlands signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS).
Related Posts
Netherlands: Senate approves DAC8 crypto-asset reporting implementation billÂ
April 01, 2026
The Netherlands Senate (upper house of the parliament) has adopted a bill on the implementation of the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on crypto-asset reporting, which was
Read More
Netherlands introduces ‘Freedom Contribution’ in 2026 Spring Memorandum
April 01, 2026
The Dutch Government has published the Spring Memorandum 2026, updating the 2026 budget and outlining forward-looking plans, including a range of tax measures. Key provisions reflect those agreed in the Coalition Agreement for 2026–2030, released
Read MoreNetherlands considers extending e-invoicing to domestic B2B transactions under EU ViDA reforms
March 13, 2026
The Dutch government is evaluating whether to extend mandatory electronic invoicing beyond EU cross-border transactions to include domestic business-to-business dealings, following new European VAT regulations. It has also released a cover letter
Read More
Spain: Council of Ministers approves signing of new income tax treaty with Netherlands
March 13, 2026
The Spanish Council of Ministers approved the signing of a new income tax treaty with the Netherlands on 10 March 2026. The agreement seeks to prevent double taxation and fiscal evasion. It must go through a process of formal signing, and
Read More
Netherlands tax authorities launch electronic filing for 2026 gift, inheritance tax returns
March 03, 2026
The Netherlands tax administration announced on 2 March 2026 that taxpayers can now submit their inheritance and gift tax returns electronically for the 2026 tax year. Taxpayers who receive gifts exceeding certain thresholds must file a return by
Read MoreNetherlands issues tax guidance on permanent establishment requirements under Minimum Tax Act
March 03, 2026
The Dutch tax authorities issued guidance clarifying when a permanent establishment (PE) qualifies under the Minimum Tax Act 2024 (WMB 2024) on 26 February 2026, addressing critical questions about the Netherlands' implementation of the global
Read More