Netherlands: Report on international tax rulings, including APAs, requested during 2024
Report shows stabilization in ruling practice.
The Secretary for Finance on May 22, 2025, provided Parliament with the annual report on the changes and developments in international tax rulings requested in the Netherlands during 2024.
The report shows stabilization in the ruling practice:
- All advance pricing agreements (APA) requests take less time to complete.
- APAs are possible with respect to financial transactions.
- There remains a shift towards bilateral and multilateral APAs.
- There is a large chance of success after filing such requests.
Read a June 2025 report prepared by the KPMG member firm in the Netherlands