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Pillar 2 Update Seminar: Pillar 2 is here to stay

March 11, 2025
Hosted by Aroen Rambhadjan, International Tax Partner at KPMG Meijburg & Co, along with Lieke Mutsaers, International Tax Director, the event brought together passionate tax experts to discuss one ...
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2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

November 15, 2024
We describe the main changes achieved by the adopted amendments and explain several of the motions.
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2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024
The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.
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Tax measures for 2025

September 17, 2024
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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Global Family Office Compensation Benchmark Report 2023

July 19, 2023
This report is one of the world’s largest dataset on Family Office compensation and with more than 650 single Family Office professionals participating in its creation, KPMG P ...
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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.
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Global Family Business Tax Monitor 2023

February 28, 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifeti ...
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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.
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Pillar Two – impact on the maritime industry

February 18, 2022
On December 20, 2021, the OECD published the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) report, involving 137 countries. This one-pager provides insights into specialists view on t ...
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Blog: Pillartalk

February 2, 2022
This blog considers the responses to pillar  Two seen to date and the impact that the introduction of QDMTT might have on policy behaviours.
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DAC7: EU reporting requirements - Factsheet request

January 28, 2022
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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 ...
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