image showing 'OECDpillars.com logo'

GloBE Country Guide: The Netherlands

Summary

Status Draft
LawDraft GloBE Law of October 22, 2022.
Effective DateProposed January 1, 2024.
IIRYes (2024).
UTPRYes (2025).
QDMTTYes.
Filing DeadlinesNon-Standard.

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can sign up below

Already a Subscriber?