The Netherlands issues proposed Pillar Two legislation

31 May 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, BEPS 2.0|Netherlands

The Dutch Government has sent to Parliament a legislative proposal for the domestic implementation of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) 2.0 Pillar Two agreement.
The legislative proposal is based on the text of the European Union (EU) Directive dated 14 December 2022, introduces a Qualified Domestic Minimum Top-up Tax (QDMT), and contains the Safe Harbor rules.

Executive summary

On 31 May 2023, the Dutch Government sent to Parl…

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