Status | Enacted Law |
Law | On December 27, 2023, the Dutch Official Gazette published the 2024 Tax Plan (which includes the Minimum Tax Act) to implement the EU Minimum Tax Directive. On September 17, 2024, a draft law to amend the Minimum Tax Act was published. This includes a number of amendments to implement the OECD Administrative Guidance. On October 3, 2024, a further amendment to the draft law was published. |
Effective Date | December 31, 2023 (certain aspects of the September 2024 draft law are to apply from December 31, 2024) |
IIR | Yes (2024) |
UTPR | Yes (2025) |
QDMTT | Yes (2024) |
Filing Deadlines | Standard |
Safe Harbours | Yes, the Transitional CbCR Safe Harbour, QDMTT Safe Harbour and the Transitional UTPR Safe Harbour |
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