Netherlands Updates Decrees on Tax-Neutral Mergers and Demergers

On 18 August 2026, the Netherlands published two updated decrees from the State Secretary for Finance on tax-neutral restructuring relief (exemption) for qualifying legal mergers and pure demergers, including Decree No. 2026-262956 of 6 August 2026 (mergers) and Decree No. 2026-262957 of 6 August 2026 (demergers). Both decrees are generally effective from 19 August 2026, replacing prior decrees issued in 2022. Same or similar updates are made in both decrees, summarized as follows:

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