The Q&As offer practical guidance for implementing the Minimum Tax Act 2024 in the Netherlands. 

The Netherlands tax authority has released a Q&A document on the Minimum Tax Act 2024.

This document compiles questions submitted to the Pillar 2 Expertise Team through various channels, including company discussions, the Pillar 2 mailbox, consultations with advisory firms, and input from stakeholders like foreign tax authorities. The Q&A aims to offer practical guidance for applying the Minimum Tax Act 2024.

The Q&As were edited and anonymized as needed, using parliamentary documents as the primary source. Additional clarification was drawn from resources like the consolidated OECD Commentary and relevant literature. The answers were prepared by the Pillar 2 Expertise Team, with input from the Pillar 2 Knowledge Group, the National Technical Coordinator for Corporate Income Tax, and divisions CDFJZ/Profit and CDVT/Letters and Policy Decisions.

The Q&A aligns with the structure of the MTA 2024 and addresses more than 90 questions covering the following topics:

  • General provisions
  • Scope
  • Domestic top-up tax
  • Income inclusion top-up tax
  • Undertaxed profits top-up tax
  • Determination of qualifying income or loss
  • Calculation of adjusted covered taxes
  • Calculation of the effective tax rate and top-up tax
  • Special provisions on corporate reorganisations and holding structures
  • Arrangements on tax neutrality and distribution systems
  • Method of taxation
  • Special provisions on the method of taxation
  • Administrative provisions
  • Transitional rules
  • Amendments to the Minimum Tax Act 2024
  • Amendment to the Collection of State Taxes Act 1990 and the General Tax Act
  • Final provisions

This Q&A is not comprehensive and is subject to change. Updated versions will be released periodically to include new questions, answers, and evolving insights on previously addressed topics. As such, this Q&A reflects the information available as of the publication date. It is subject to modifications based on changes in legislation, policy, or future administrative guidance issued by the OECD or the European Commission (EC).