On 22 June 2020, the Ministry of Finance issued a decree updating the mutual agreement procedures (MAP). The decree is effective retroactively to 11 June 2020, and replaces a prior (2008) decree.

The decree was updated to reflect recent developments in the field of MAP, i.e. Action 14 of OECD’s BEPS project, Council Directive (EU) 2017/1852 and the Multilateral Instrument (MLI). The most important changes in the new decree are:

  • The process for MAP.
  • The distinction between the regular, early, and “extra early” MAP ceases to apply.
  • A detailed description is included of how the Dutch competent authority deals with agreement procedures in triangular relationship situations.
  • There is a concession policy for situations when no outcome can be reached and under which conditions the inspector can make a corresponding adjustment after the expiry of the deadline.
  • It includes interest on tax due and late-payment interest in MAP.
  • There is a policy on the terms and conditions when applying for a bilateral, multilateral or unilateral advance pricing agreement (APA).