The Netherlands has published Decision No. 2026-14582 of 30 July 2026 in the Official Gazette, amending the Decree on Administrative Fines of the Tax and Customs Administration. The key amendments provide that default penalties for late filing of the top-up tax return and late top-up tax payment for the first reporting period under the Pillar 2 global minimum tax rules will not be imposed until 31 October 2026. The Decision also includes technical and editorial updates in relation to DAC9, a…