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 updates decree on VAT invoicing and administrative rules
May 13, 2025
The Netherlands State Secretary for Finance has published Decree No. 2025-115705 of 1 May 2025 in the Official Gazette No. 2025, 15981 on 8 May 2025. This new decree updates the regulations on VAT administrative and invoicing
Read More
Netherlands emissions authority accepting CBAM declarant applications from May 2025
May 08, 2025
The Netherlands' emissions authority (NEA) announced on 1 May 2025 the launch of a dedicated online portal for taxpayers to apply for CBAM authorised declarant status. The Carbon Border Adjustment Mechanism (CBAM) is an initiative introduced by
Read More Netherlands scraps plastic tax, considers higher waste tax
May 06, 2025
The Dutch government has reportedly scrapped its plans to introduce a polymer levy (polymerenheffing) or the plastic tax. Cancelling the tax will cause a EUR 567 million budget loss, which will likely be offset by raising the waste tax rate and
Read More Netherlands advances to close tax-free annuity loophole in new omnibus tax bill
May 05, 2025
The Netherlands State Secretary for Finance has submitted the 2026 Omnibus Tax Bill to Parliament for approval. The Ministry of Finance has published both the bill and its accompanying explanatory memorandum on 25 April 2025. This legislation
Read More Netherlands releases draft tax plan measures for 2026
April 30, 2025
The Netherlands State Secretary for Finance has sent a list of tax measures on 25 April 2025, which are expected to be included in the annual Tax Plan and other tax legislation planned for the year, to the lower house of parliament. The Tax Plan
Read More Netherlands scraps proposed VAT hike on sports, culture, media in 2025 Spring Memorandum
April 23, 2025
The Netherlands Ministry of Finance has released the Spring Memorandum 2025 on 18 April 2025, detailing budget adjustments and policy decisions, including tax measures. It confirms that the government is scrapping the planned VAT increase on
Read More