Public CbC reporting rules apply to financial years starting on or after 22 June 2024.
The decree (dated 14 February 2024) on implementation of the EU directive on public country-by-country (CbC) reporting in the Netherlands was published on 1 March 2024.
The provisions of the decree are largely aligned with the text of the directive, but there are three key takeaways:
The public CbC reporting rules apply to financial years starting on or after 22 June 2024.
Read a March 2024 report prepared by the KPMG member firm in the Netherlands