Netherlands approves amending protocol to income tax treaty with Germany
The Dutch Council of Ministers, on 8 May, 2024, granted approval to amending protocol to the 2012 income tax treaty with Germany. This protocol aims to enhance the tax treatment of individuals working remotely across borders. The treaty will
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Netherlands releases spring memorandum 2024 and tax plan for 2025
On 15 April 2024, the Dutch government released the Spring Memorandum 2024, highlighting an update on the budget allocations for 2024 and beyond. The document details several proposed tax measures, such as - the energy tax rates on natural gas for
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Netherlands reconsidering 2024 tax plan amendments including stock buyback and bank tax changes
On 5 April 2024, the Dutch Ministry of Finance released a letter to the Senate outlining the decision to retract specific policies previously approved under the 2024 Tax Plan. The measures include: From 1 January 2024, the 30% ruling regime
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Netherlands: New income tax treaty signed with Bangladesh
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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