Netherlands to use standalone tax law, ‘relief at source’ for implementation of FASTER Directive
The Dutch House of Representatives has received a letter from State Secretary for Finance Eelco Eerenberg setting out how the Netherlands intends to transpose Council Directive (EU) 2025/50 of 10 December 2024 (the FASTER Directive). The Cabinet
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Netherlands: Parliament approves 2027 Omnibus Tax Bill
The Netherlands' upper house of parliament approved the 2027 Omnibus Tax Bill (Fiscale Verzamelwet 2027) on 27 October 2026. The lower house adopted the bill on 6 October 2026. The Dutch Fiscal Omnibus Act 2027 updates several tax rules, with
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Netherlands updates rules on retroactive effect for non-tax-free business contributions
The Netherlands has issued Decree No. 2026-18520, the Policy Decree Retroactive Effect for Non-Tax-Free Contribution 2026 (Beleidsbesluit terugwerkende kracht bij ruisende inbreng 2026), replacing the previous decree of 2008. It was issued on 14
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Netherlands enacts first phase of VAT in the digital age rules
The Dutch parliament has passed the first implementing stage of the VAT Digital Age Implementation Act (ViDA). On 6 October 2026, the Dutch Senate passed the legislation without debate or voting as a hammer piece. King Willem-Alexander and State
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Netherlands: House of Representatives approves 2027 Omnibus Tax Bill
The Netherlands House of Representatives passed the Fiscal Omnibus Act 2027 (Fiscale Verzamelwet 2027, the Bill) on 6 October 2026. The legislation addresses both technical corrections and substantive policy shifts across the country's tax
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Netherlands proposes adjustments to individual taxation in Tax Plan 2027
The Dutch government published a policy letter from the State Secretary for Finance, Minister of Finance, and Prime Minister to the House of Representatives outlining key adjustments to the Tax Plan 2027 on individual taxation. Key measures
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Netherlands issues policy decree clarifying Pillar Two rules, safe harbours and top-up tax
The Netherlands State Secretary for Finance issued Policy Decree No. 2026-15692 on the Minimum Tax Act 2024 (Wet Minimumbelasting 2024) on 22 September 2026, which was published in Official Gazette No. 32160 on 25 September 2026, providing extensive
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Netherlands updates interest deduction limitation rules
The Netherlands published Policy Decision No. 2026-17016 of 10 September 2026 from the State Secretary of Finance on 22 September 2026, updating and replacing the 2025 decision on the interest deduction limitation, or earnings stripping,
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Netherlands approves bill implementing first phase of ViDA package
The Netherlands House of Representatives approved the bill implementing the first phase of the VAT in the Digital Age (ViDA) package under Council Directive (EU) 2025/516, according to a plenary report on 17 September 2026. The primary objective
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Netherlands outlines e-invoicing, digital reporting framework under ViDA
The Netherlands’ State Secretary for Finance Eerenberg informed the House of Representatives on 11 September 2026 about the Cabinet’s choices for implementing electronic invoicing and digital reporting under the VAT in the Digital Age (ViDA)
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OECD updates MLI arbitration profiles for Australia, Japan, and the Netherlands
The OECD has published updated arbitration profiles for the Netherlands, Australia, and Japan under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Part VI of the MLI allows
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Netherlands unveils 2027 tax plan with corporate, VAT and PIT changes
The Dutch government presented the 2027 Budget, including the Tax Plan for 2027 (Belastingplan 2027), on 15 September 2026. Corporate adjustments From 2027, embedded currency hedging results on participation investments will no longer qualify
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Netherlands sets 2030 deadline for mandatory domestic e-invoicing
The Netherlands government has issued Letter No. 2026-0000288216 of 11 September 2026, detailing the strategic implementation framework for electronic invoicing (e-invoicing) and digital reporting in the Netherlands. This policy transposes Council
See MoreNetherlands: MoF opens consultation on service taxation rules for developing countries
The Netherlands Ministry of Finance has initiated a public consultation on changes to how the Netherlands will handle taxation of service income in future tax treaties. The consultation runs from 9 September 2026 to 23 October 2026 and invites
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Netherlands updates Box 3 tax decree to incorporate rebuttal scheme
The Netherlands has issued Decree No. 2026-2613 of 4 September 2026, which replaces the previous Decree No. 2024-5944 of 7 May 2024 concerning income from savings, debts, and investments under Box 3. The updated decree incorporates the
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Netherlands updates tax treaty interpretation rules in new decree
The Netherlands State Secretary for Finance has issued the Decree nr. 2026-15551, updating and clarifying several key tax treaty interpretations on 6 August 2026. The Decree No. 2026-15551, which replaces Decree No. 2023-11648 of 16 June 2023,
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Netherlands limits split-up tax deferrals, explicitly excludes anti-abuse protections
The Netherlands has published Decree No. 2026-262957 of 6 August 2026 (demergers) from the State Secretary for Finance on pure demergers on 18 August 2026. The Decree No. 2026-262957 of 6 August 2026 outlines the Dutch tax policy regarding pure
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Netherlands tax authority updates legal merger framework for 2026
The Netherlands published Decree No. 2026-262956 of 6 August 2026, issued by the State Secretary for Finance, setting out tax-neutral restructuring relief for qualifying legal mergers. The decree outlines the updated 2026 regulatory framework for
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