30% ruling scaled back even further

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

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Deputy Minister responds to parliamentary questions regarding bill on the Minimum Profit Tax Act 2024 (Pillar 2)

September 13, 2023
The memorandum in response to the report provides answers to many questions, but there are still many points that need further elaboration, especially at the OECD level.

The new Netherlands-Belgium tax treaty

June 27, 2023
The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

May 9, 2023
The updated Guidelines include several substantive changes compared to the earlier version.

New Dutch Transfer Pricing Decree

July 1, 2022
The new Dutch Transfer Pricing Decree was published on July 1, 2022.  The new decree focuses on recent developments that have resulted in changes to the OECD Transfer Pricing Guidelines but also ...

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