Dutch 2025 Year End Decree Includes Amendments for OECD Administrative Guidance

Part III of the Dutch Year-End Decree 2025 (published in the Official Gazette on December 23, 2025) amends the Minimum Tax Executive Decree 2024 for aspects of the December 2023, June 2024, and January 2025 OECD Administrative Guidance.

December 2023 OECD Administrative Guidance

The Dutch Minimum Tax Act reflects the provisions of the OECD Safe Harbour and Transitional Penalty Regime Guidance.

Article 8.8 applies the Transitional CbC Safe Harbour with no significant deviations from the original OECD Safe Harbour Guidance. The December 2024 Amending Law included provisions to implement aspects of the December 2023 OECD Administrative Guidance, including Purchase Accounting Adjustments (consistent reporting condition, goodwill impairment adjustment).

However, Article 8.8(12) provided that rules will be provided for the detailed operation of the Purchase Accounting Adjustments rules for the CbCR Safe Harbour. The December 2025 amendments to Article 7 of the Executive Decree provide for the detailed rules in line with the December 2023 Administrative Guidance.

June 2024 OECD Administrative Guidance

The December 2025 Amending Law included a number of amendments and additions arising from the June 2024 OECD Administrative Guidance. However, a number of aspects were delegated to further rules to be issued. The December 2025 amendments to the Executive Decree therefore provide for additional detail on the application of some of the rules. The list below shows an overview of the provisions. Most of the amendments are retrospective and apply from December 31, 2023.

• Aggregate Deferred Tax Liabilities Category basis (Article 1.2.1) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• Exclusion of certain types of General Ledger accounts and separate tracking (Article 1.2.1) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• Exclusion of General Ledger accounts that generate standalone Deferred Tax Assets (Article 1.2.1) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• Exclusion of swinging accounts and separate tracking (Article 1.2.1) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• FIFO/LIFO Basis (Article 1.2.2) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• Aggregation of Short-term DTLs (Article 1.2.3) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• Reversal of DTLs that accrued before the Transition Year (Article 1.2.2) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• 5 year unclaimed accrual election (Article 1.2.2) – Detailed rules are provided in Article 6.6a of the December 2025 amendment to the Executive Decree

• Rules for allocating cross-border, current taxes under a cross-crediting corporate tax system: 4 Steps (Article 3.1.3) – Detailed rules are provided in Article 6.6b of the December 2025 amendment to the Executive Decree

• Five-Year Election to exclude the allocation of all deferred tax expenses and benefits to CFCs, PEs, Hybrids and Reverse Hybrids (Article 4.2.2) – Detailed rules are provided in Article 6.6c of the December 2025 amendment to the Executive Decree.

The December 2025 amendments to the Executive Decree also extend the operation of the Switch-Off Rule so that it also applies to securitization entities (Article 6.1.4 of the June 2024 OECD Administrative Guidance).

January 2025 OECD Administrative Guidance

The amended Section 14.1 of the December 2025 Amending Law included the deferred tax recognition amendments to Articles 9.1 of the GloBE Rules in the January 2025 OECD Administrative Guidance (including the grace period for DTA reversals). The consequential amendments to the Transitional CbCR Harbour (Section 8.8) were also included.  The amendments to the QDMTT safe harbour  were provided in Article 8 of the December 2025 amendments to the Executive Decree. These apply to reporting years commencing on or after December 31, 2025.

See the The Netherlands GloBE Country Guide (below) for further information, including the domestic QDMTT design (including optional and mandatory variations), as well as our domestic Pillar 2 trackers.