Netherlands: New income tax treaty signed with Bangladesh

March 13, 2024

On 12 March 2024, the Netherlands State Secretary for Tax Affairs Van Rij and Minister Abdul Hassan Mahmood Ali of Bangladesh signed a new bilateral tax treaty in Dhaka. This income tax treaty aims to avoid double taxation and further Dutch and

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Netherlands releases decision on public CbC reporting

March 06, 2024

On 1 March 2024, the Netherlands released the Decision of February 14, 2024, concerning the enforcement of the Directive (EU) 2021/2101. As previously stated, the Netherlands approved a law for public CbC reporting in December 2023 to partially

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Netherlands publishes DAC7 FAQs 

January 03, 2024

On January 1, 2024, the Netherlands’ tax authorities released a series of frequently asked questions (FAQs) to clarify the Netherlands’ reporting obligations and procedures under DAC7. The FAQs provide details regarding specific key terms,

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Netherlands releases pillar 2 global minimum tax guide

January 01, 2024

On 31 December 2023, the Dutch Tax Administration released the guide on the Minimum Tax Act 2024. The Minimum Tax Act 2024, which entered into force on 31 December 2023, facilitates the implementation of the global minimum tax under Pillar 2 under

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Netherlands updates low-tax and non-cooperative jurisdictions list for 2024 

December 30, 2023

On 29 December 2023, the Dutch State Secretary of Finance published an end-of-year regulation in the Official Gazette. The regulation has been updated to revise the lists of low-tax and non-cooperative jurisdictions for tax purposes. Effective

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Netherlands announces major tax amendments for 2024

December 21, 2023

The Dutch Ministry of Finance released an overview of the most important tax amendments for 2024. These changes pertain to the Tax Plan for 2024, which the Dutch Senate approved on 19 December 2023. The key explanations and measures include:

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Netherlands: Parliament passes tax plan for 2024 and pillar 2 global minimum tax

December 20, 2023

On 19 December 2023, the Dutch Senate (upper house of parliament) passed the Tax Plan for 2024, which includes the Pillar 2 global minimum tax and other tax measures.  On 27 October 2023, the House of Representatives (lower house) approved the Tax

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Netherlands: Senate passes public CbC reporting bill

December 15, 2023

The Dutch Senate (upper house of parliament) has passed the bill for implementing public Country-by-Country (CbC) reporting as required by Directive (EU) 2021/2101. The bill facilitates the partial implementation of Council Directive (EU) 2021/2101,

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OECD Releases Information and Statistics on Mutual Agreement Procedures

November 16, 2023

On 14 November 2023 the OECD released the 2022 Mutual Agreement Procedures (MAP) Statistics, covering 133 jurisdictions worldwide. The release of these statistics each year is part of the actions to improve dispute prevention and resolution in line

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Netherlands: Government presents Tax Plan for FY 2024

September 20, 2023

On 19 September 2023, Mr. Marnix van Rij, the State Secretary for Tax Affairs and the Tax Administration presented the 2024 Tax Plan to the House of Representatives. The package contains essential tax measures for society and the tax system. These

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Netherlands: House of Representatives adopts legislation for public CbC Reporting

August 15, 2023

On 6 July 2023, the Dutch House of Representatives passed legislation aimed at implementing the Public Country-by-Country (CbC) Reporting Directive. This move highlights the Netherlands' commitment to transparency and aligns with international

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Netherlands presents global minimum tax bill to parliament

June 07, 2023

On 31 May 2023, the bill on the Minimum Profit Tax Act 2024 was presented to the Lower House of Parliament. The proposal ensures that multinational groups and domestic groups with an annual revenue of €750 million or more pay tax on their

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Netherlands introduces draft legislation to implement BEPS Pillar Two rule

May 31, 2023

On 31 May 2023, the Dutch Government submitted a draft legislation to the Parliament in order to incorporate the BEPS 2.0 – Pillar Two requirements into its domestic laws. This draft legislation follows the previously released draft proposal of 24

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Netherlands: Late payment interest rates for CIT and WHT remain unchanged

February 26, 2023

On 23 February 2023, the State Secretary for Finance issued a letter announcing that the interest rates for late payment of corporate income tax (CIT) and withholding tax (WHT) will remain unchanged at 8% after March 1, 2023. Additionally, the

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Netherlands: Tax authority extends one-off payment break for tax debts to 6 months

October 15, 2022

The Netherlands has extended the provision for a one-off payment break for the repayment of deferred tax debts of Covid-19 pandemic period from up to 3 months to 6 months. The State Secretary for Finance, Taxation and Tax Administration has

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Netherlands presents tax plan for 2023

September 24, 2022

On 20 September 2022, the Dutch Budget for 2023 was presented with the tax plan for 2023. The key tax measures of the tax plan for 2023 are following: Increasing in the lower corporate income tax rate from 15% to 19% and the 25.8% headline CIT

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Netherlands publishes new transfer pricing decree

July 15, 2022

On 1 July 2022, the Netherlands Ministry of Finance issued Decree No. 2022-0000139020 related to the application of the arm's length principle and the OECD transfer pricing guidelines. The New Decree replaces the previous transfer pricing (TP)

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Netherlands publishes latest DAC6 reporting guidelines

June 08, 2022

The Netherlands Tax and Customs Administration have published latest user guidelines for the use of the Mandatory Disclosure/DAC6 data portal for reporting potentially aggressive cross-border tax arrangements. As a result of the Dutch

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