Netherlands: Updated Pillar Two Q&A
Updated non-binding guidance on various aspects of Pillar Two rules
The tax authorities on June 16, 2026, issued an updated Q&A document containing non-binding guidance on various aspects of the Pillar Two rules in the Netherlands, including on:
- Selected adjustments to GloBE income and covered taxes
- Treatment of Pillar Two joint ventures
- Application of the transitional country-by-country (CbC) reporting safe harbor
- Treatment of deferred tax attributes upon transition
- Completion of the GIR and application of the central GIR filing approach
Read a June 2026 report prepared by KPMG’s EU Tax Centre