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Netherlands: Expanded mandate of transfer pricing coordination group

Hybrid mismatches, upward transfer pricing adjustments, and Pillar Two rules added

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march 6, 2026

The State Secretary for Finance on February 2, 2026, published a decree expanding the mandate of the coordination group on transfer pricing to cover hybrid mismatch rules, upward transfer pricing adjustments, and Pillar Two provisions under the Minimum Taxation Act 2024.


For more information, contact a KPMG tax professional in the Netherlands:

Paul Te Boekhorst | teboekhorst.paul@kpmg.com

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