Netherlands: 2025 Tax Plan includes proposed amendments to Pillar Two rules

Most of the proposed amendments would have retroactive effect as of December 31, 2023.

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October 16, 2024

As part of its submission of the 2025 Tax Plan to Parliament on September 17, 2024 (read TaxNewsFlash), the government published proposed amendments to the Dutch Pillar Two rules (effective since 2024), aimed primarily at conforming the rules to the OECD’s recent administrative guidance.

Most of the proposed amendments would have retroactive effect as of December 31, 2023.

Read an October 2024 report prepared by KPMG’s EU Tax Centre

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