Insights

Dutch tax incentives such as the innovation box and participation exemption have long been tools for tax efficiency. Under Pillar 2, however, these incentives can create permanent differences that trigger additional tax liabilities.

On 5 January 2026, the OECD Inclusive Framework announced a significant breakthrough in the ongoing efforts to implement a global minimum tax under Pillar Two.

Under Pillar 2, compliance is not just about meeting deadlines, it is about managing complexity. The Global Anti-Base Erosion (GloBE) rules require detailed calculations and extensive data collection across multiple jurisdictions. For many groups, this can feel overwhelming.

The global minimum tax rules under the OECD’s Pillar 2 framework are no longer a distant prospect, they are here and reshaping the tax landscape for multinational businesses. Watch Episode 1 of our video series for a clear, practical overview of the essentials.

Court of Appeal of ’s-Hertogenbosch ruled on the qualification of IoNE under the Netherlands–Brazil tax treaty.

Every Prinsjesdag (Dutch Budget Day), the government presents the Tax Plan outlining proposed fiscal measures for the coming year. This article reflects its current state.

Advocate General (AG) Koopman believes that 8% tax interest for corporate income tax purposes is too high.

This article outlines the key fiscal changes of the tax plan 2026, focusing on corporate income tax, dividend tax, and withholding tax.

It is crucial for businesses to take proactive steps to ensure compliance with Pillar Two requirements.