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Netherlands: Mutual agreement procedures team annual report for 2024

Report shows upward trend in bilateral and multilateral APA and MAP requests.

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June 25, 2025

The Secretary for Finance on May 26, 2025, published the Mutual Agreement Procedures (MAP) team annual report for 2024.

The report shows an upward trend in bilateral and multilateral advance pricing agreement (APA) and MAP requests:

  • The number of requests received in 2024 was 506 (compared to 386 in 2023), and the number of requests completed was 449 (compared to 394 in 2023).
  • Despite the increase in the number of requests, the Netherlands is able to resolve cases on average within the target period of 24 months. The resolution rate of MAP cases was high: above 90%.

Read a June 2025 report prepared by the KPMG member firm in the Netherlands

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