Countries move into Pillar Two filing phase as first compliance deadlines approach
Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being
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Netherlands: Omnibus tax bill clarifies treatment of qualifying domestic top-up taxes for participation credit
The Netherlands government has submitted the Omnibus Tax Bill (Fiscale Verzamelwet 2027) to parliament for approval. The Bill, together with its explanatory memorandum, was published on 29 April 2026. It sets out the legislative progress of the
See MoreNetherlands to launch digital platform for Pillar Two tax submissions in June 2026
The Dutch Tax and Customs Administration has announced that digital services for Pillar Two global minimum tax filings will go live from 1 June 2026, targeting large multinational enterprises. The Netherlands' Minimum Tax Act 2024, effective from
See MoreNetherlands: MoF announces 2026 tax treaty agenda, possible review of Panama agreement
The Netherlands Ministry of Finance has issued a letter to the House of Representatives outlining planned and ongoing negotiations on tax treaties in 2026 on 23 April 2026. A separate government release indicates that the Netherlands is currently
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Netherlands updates list of developing countries for tax treaty purposes in 2025
The Dutch Tax Authority has published its annual list of countries designated as developing nations under Article 6 of the 2001 Double Taxation Prevention Decree (Bvdb 2001) for 2025. Since 1 January 2017, the Netherlands has applied specific
See MoreNetherlands consults stricter anti-dividend stripping rules with 15% net return test
The Dutch Ministry of Finance has initiated a public consultation regarding additional measures to prevent dividend stripping on 16 April 2026. Dividend stripping is a method by which individuals or companies attempt to pay less or no tax on
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Netherlands clarifies permanent establishments, joint ventures, residency rules under Pillar Two
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
See MoreNetherlands enacts DAC8 crypto-asset reporting requirements
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
See MoreNetherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024
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
See MoreNetherlands: Senate approves DAC8 crypto-asset reporting implementation bill
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
See MoreNetherlands introduces ‘Freedom Contribution’ in 2026 Spring Memorandum
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
See MoreNetherlands considers extending e-invoicing to domestic B2B transactions under EU ViDA reforms
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
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Spain: Council of Ministers approves signing of new income tax treaty with Netherlands
The Spanish Council of Ministers approved the signing of a new income tax treaty with the Netherlands on 10 March 2026. The agreement seeks to prevent double taxation and fiscal evasion. It must go through a process of formal signing, and
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Netherlands tax authorities launch electronic filing for 2026 gift, inheritance tax returns
The Netherlands tax administration announced on 2 March 2026 that taxpayers can now submit their inheritance and gift tax returns electronically for the 2026 tax year. Taxpayers who receive gifts exceeding certain thresholds must file a return by
See MoreNetherlands issues tax guidance on permanent establishment requirements under Minimum Tax Act
The Dutch tax authorities issued guidance clarifying when a permanent establishment (PE) qualifies under the Minimum Tax Act 2024 (WMB 2024) on 26 February 2026, addressing critical questions about the Netherlands' implementation of the global
See MoreNetherlands finalises income tax agreement with Benin
The Netherlands Council of Ministers approved an income tax treaty with Benin on 13 February 2026, as per the list of decisions. The treaty, the first between the two countries, will be concluded by the Minister of Foreign Affairs and is designed
See MoreNetherlands publishes collective decision on nullified corporate tax interest disputes
The Netherlands Ministry of Finance has published a collective decision, which was published in Official Gazette No. 8286 of 25 February 2026 on 25 February 206, addressing the widespread objections to corporate income tax interest charges dating
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Netherlands finalises Box 3 return rates, corrects tax indexation errors
The Netherlands has issued Regulation No. 2026-0000036908, published in the Official Gazette on 20 February 2026, which sets the definitive deemed rates of return for Box 3 income for 2025 and addresses previously overlooked indexation in other tax
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