Netherlands: First notification country-by-country reporting extended

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

The Netherlands Ministry of Finance has issued a letter to the House of Representatives outlining planned and ongoing negotiations on tax treaties in 2026 on 23 April 2026. A separate government release indicates that the Netherlands is currently

The Dutch Tax Authority has published its annual list of countries designated as developing nations under Article 6 of the 2001 Double Taxation Prevention Decree (Bvdb 2001) for 2025. Since 1 January 2017, the Netherlands has applied specific

The Dutch Ministry of Finance has initiated a public consultation regarding additional measures to prevent dividend stripping on 16 April 2026. Dividend stripping is a method by which individuals or companies attempt to pay less or no tax on

The Dutch Tax Authority’s Pillar Two Knowledge Group has issued a series of positions on the application of the Minimum Tax Act 2024. These guidelines provide clarification on how the Act should be applied in relation to various specific issues

The Netherlands has published the Law of 1 April 2026 in the Official Gazette, implementing Council Directive (EU) 2023/2226 (DAC8) and introducing new reporting and due diligence obligations for crypto-asset service providers. The bill