The Netherlands published the End-of-year Decree 2025 in the Official Gazette on 23 December 2025, which amends various implementing decrees considering the recent enactment of the 2026 tax plan and other related legislation. Some of the key amendments concern the implementing decree for the Minimum Tax Act 2024 (Pillar 2 Global Minimum Tax) and the incorporation of the latest OECD administrat…