The Dutch Secretary of Finance published a Decree1 by which the date for Dutch constituent entities to comply with the first notification requirement under the Dutch Country-by-Country (CbC) reporting rules has been extended on 21 November 2016.According to the decree the deadline for filing the notification for the first CbC report has been extended to 1 September 2017. If the reporting fiscal year ends after 31 August 2017, the general notification rule will apply and the notification should be submitted by the last day of the reporting fiscal year.
Related Posts
Netherlands updates rules on retroactive effect for non-tax-free business contributions
October 26, 2026
The Netherlands has issued Decree No. 2026-18520, the Policy Decree Retroactive Effect for Non-Tax-Free Contribution
Read More
Netherlands enacts first phase of VAT in the digital age rules
October 20, 2026
The Dutch parliament has passed the first implementing stage of the VAT Digital Age Implementation Act (ViDA). On 6
Read More
Netherlands: House of Representatives approves 2027 Omnibus Tax Bill
October 08, 2026
The Netherlands House of Representatives passed the Fiscal Omnibus Act 2027 (Fiscale Verzamelwet 2027, the Bill) on 6
Read More
Netherlands proposes adjustments to individual taxation in Tax Plan 2027
October 02, 2026
The Dutch government published a policy letter from the State Secretary for Finance, Minister of Finance, and Prime
Read More
Netherlands issues policy decree clarifying Pillar Two rules, safe harbours and top-up tax
September 30, 2026
The Netherlands State Secretary for Finance issued Policy Decree No. 2026-15692 on the Minimum Tax Act 2024 (Wet
Read More
Netherlands updates interest deduction limitation rules
September 23, 2026
The Netherlands published Policy Decision No. 2026-17016 of 10 September 2026 from the State Secretary of Finance on 22
Read More