Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023

The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.

Internet consultation on legislative proposal to implement Pillar 2 in the Netherlands

October 25, 2022

The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.

European Commission’s response to the OECD Pillar 2 model rules

December 23, 2021

On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but ...

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020

Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...

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