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Netherlands: Updated Pillar Two Q&A

Updated non-binding guidance on various aspects of Pillar Two rules

June 22, 2026

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

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