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The GloBE rules impose a minimum effective tax rate of 15% in each jurisdiction. Incentives that reduce taxable income may lower the effective tax rate below this threshold, resulting in a top-up tax. This means strategies that once delivered savings could now increase exposure.
Our experts unpack these complexities and explain how to assess your group’s position. The goal is not to abandon incentives but to integrate them into a broader compliance strategy. By modelling the impact of Pillar 2 on Dutch regimes, you can:
Watch Episode 3 of our video series for practical insights on managing Dutch tax incentives under Pillar 2. For tailored advice, contact our team. We are here to help.
Large multinational groups are entering a new phase of tax transparency. Under EU legislation implemented into Dutch law, certain groups must publicly disclose selected tax and financial information on a country-by-country basis.
For many businesses, VAT has traditionally been treated as a reporting exercise: transactions take place, invoices are issued and the tax team reviews the information afterwards when preparing the VAT return.
The Netherlands has reached an important milestone in implementing the European Union’s VAT in the Digital Age (ViDA) package. Following adoption by the House of Representatives on 17 September 2026 and by the Senate on 6 October 2026, Bill 36 920 has now been approved by both Houses of Parliament. The bill implements the first stage of ViDA in the Netherlands: the Single VAT Registration (SVR) measures.
