Netherlands: Lower House approves amendments to minimum tax law, DAC9 implementation bill
The Netherlands' lower house of the parliament has adopted amendments to the Minimum Tax Act and an implementation bill for DAC9 on 27 November 2025. This bill is part of the 2026 Tax Plan package. It ensures that the Netherlands complies with
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Netherlands, Thailand sign new income tax treaty
The Netherlands and Thailand signed a new income tax treaty on 21 November 2025 during the 4th EU Indo-Pacific Ministerial Forum (IPMF) in Brussels. The new agreement aims to align with the latest international standards and implement
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Netherlands: Government to raise late payment interest rate from 2026
The Netherlands government has published an amendment to the Decree on tax interest and late payment interest in Official Gazette No. 383 on 21 November 2025, raising the late payment interest rate from 4% to 4.3%, starting 1 January 2026. Late
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Netherlands issues new decree on VAT exemption for share transactions
The Netherlands has published a new Decree on 15 October 2025 regarding the VAT exemption for share transactions. The Decree clarifies the scope of “intermediary services” in securities transactions and provides a broad application of the VAT
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Netherlands: Government proposes aligned DAC9, DAC8 implementation date
The Netherlands government has submitted an amendment aligning the effective date of the DAC9 implementation bill (Directive 2025/872) with the bill introducing DAC8 (Directive 2023/2226). The updated amendment was released on the Ministry of
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China allows civilian use of Nexperia chips despite export restrictions
China announced exemptions to its export controls on Nexperia chips for civilian applications on 9 November 2025, aiming to ease the global auto industry's supply chain issues. Nexperia, a Netherlands-based chipmaker owned by China's Wingtech,
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Germany gazettes law ratifying amending protocol to tax treaty with Netherlands
Germany published a law ratifying the protocol to its 2012 tax treaty with the Netherlands, signed on 14 April 2025, to prevent double taxation and tax evasion. Germany published a law ratifying the protocol to its 2012 tax treaty with the
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Germany: Bundesrat approves amending protocol to tax treaty with Netherlands
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October
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Netherlands: MoF consults on tax measures for cross-border transactions
The consultation ends on 1 December 2025. The Netherlands Ministry of Finance initiated a public consultation on 20 October 2025 on a draft legislation outlining tax-related accompanying measures for cross-border transactions. The proposed
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Germany: Bundestag approves amending protocol to tax treaty with the Netherlands
The agreement seeks to eliminate double taxation and prevent tax evasion. The German lower house of parliament (Bundestag) approved the amending protocol to the 2012 tax treaty with the Netherlands on 16 October 2025. The Netherlands and
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Netherlands: MoF revises VAT rules on valuation, fuel cards, and negative interest
The Decree provides guidance on calculating the VAT taxable amount, offering clarification on the treatment of fuel or charging cards and the transfer of negative interest by service providers. The Netherlands Ministry of Finance published Decree
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Netherlands consults new VAT rules for digital platforms in short-term rentals, passenger transport
The consultation closes on 3 November 2025. The Netherlands government has opened a public consultation on a proposed law targeting VAT responsibilities for digital platforms involved in short-term accommodation rentals and passenger transport on
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OECD: Australia, Belgium, Netherlands, New Zealand revise arbitration rules under BEPS MLI
Part VI of the MLI enables jurisdictions that opt in to implement mandatory binding arbitration to resolve disputes arising under tax treaties. The OECD has released updated arbitration profiles for Australia, Belgium, Netherlands, and New
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Netherlands revises business merger decree, defines tax and loss carry-forward rules
Decree 2025-219643 addresses business mergers, clarifies the tax treatment of cooperatives, updates loss carry-forward rules, and revises approval procedures. The Netherlands State Secretary for Finance published Decree 2025-219643 of 21 August
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Netherlands: Lower house approves 2026 Omnibus Tax Bill
This 2026 Omnibus Tax Bill introduces various primarily technical, smaller-scale amendments, proposals, and corrections across multiple tax laws. The Dutch lower house of the parliament approved the 2026 Omnibus Tax Bill, and published it on its
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Netherlands: Government presents 2026 budget, outlines main tax measures
The plan introduces technical updates and minor adjustments to income tax, wage tax, corporate tax, motor vehicle tax, heavy vehicle tax, and environmental taxes. The Dutch government unveiled the 2026 Budget along with the Tax Plan on 16
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Netherlands releases Q&As on Minimum Tax Act 2024
The Q&As offer practical guidance for implementing the Minimum Tax Act 2024 in the Netherlands. The Netherlands tax authority has released a Q&A document on the Minimum Tax Act 2024. This document compiles questions submitted to the
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Netherlands: Council of Ministers approves tax treaty between Curacao and Suriname
The treaty will be submitted to the Dutch parliament (Staten-Generaal) and the parliament of Curacao for approval. The Netherlands Council of Ministers has approved the 2024 Curacao-Suriname Income and Capital Tax Treaty on 29 August
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