Netherlands submits legislative proposal to implement ATAD postponed

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

The Dutch Tax Authority's knowledge group issued guidance on 9 April 2026, interpreting the joint venture (JV) definition in Article 1.2 of the Minimum Tax Act 2024, addressing three key questions about entity qualification. Net asset value

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

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

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