GloBE Country Guide: The Netherlands


Status Enacted Law
LawOn 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.
Effective DateDecember 31, 2023
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursYes, the Transitional CbCR Safe Harbour, QDMTT Safe Harbour and the Transitional UTPR Safe Harbour

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

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