The Dutch government announced it will not apply the OECD’s new transfer pricing rules, known as “Amount B,” to Dutch taxpayers performing routine marketing and distribution activities in the Netherlands. These rules, introduced in February by the OECD, aim to simplify the valuation of certain intercompany transactions, particularly for countries lacking the resources to enforce complex transfer pricing standards.
While the Netherlands will not adopt Amount B domestically, according to the decree it will respect the decisions of “covered jurisdictions” that implement the framework, provided their laws align with OECD guidelines and a bilateral tax treaty with the Netherlands is in place. The government emphasized its commitment to taking reasonable steps to prevent or resolve double taxation caused by other countries applying Amount B. This approach ensures compliance with international agreements while protecting Dutch taxpayers.
To access the decree, click here.
On 4 December 4, 2024 the Dutch government published a Decree on OECD Pillar One, where it announced that will not apply the OECD’s new Amount B transfer pricing rules to Dutch taxpayers engaged in routine marketing and distribution activities within the Netherlands. However, the Netherlands will respect other countries’ decisions to implement these rules, provided they are incorporated into those countries’ laws and regulations and covered by a bilateral tax treaty with the Netherlands. The OECD introduced Amount B in February to simplify how related entities value certain transactions, specifically aiding countries with limited resources or data for transfer pricing evaluations. The Netherlands emphasized its commitment to avoiding or eliminating double taxation when these rules are applied by “covered jurisdictions” listed by the OECD. The decree reflects the Dutch stance of supporting international consistency while maintaining domestic policies for its taxpayers.
To access the Decree, click here.
The Netherlands and Finland have both introduced draft laws to update their global minimum tax rules, following the OECD’s Pillar Two guidelines. The changes set a 15% minimum tax rate for multinational and local companies with a turnover of at least €750 million.
The draft legislation in the Netherlands, presented as part of its 2025 budget proposal, updates the Minimum Tax Act 2024. Key changes include a “tie-breaker rule” for calculating top-up taxes based on local accounting standards, and hybrid mismatch rules to prevent misuse of tax benefits. Most changes will apply retroactively from December 31, 2023, with hybrid mismatch rules starting from December 31, 2024.
Finland’s draft law clarifies terms like “fiscal year” and “ultimate parent entity” and incorporates OECD hybrid mismatch rules. It also updates rules on tax credits and income deductions.
To access the Draft Proposal of the Netherland, click here.
To access the Draft Proposal of the Finland, click here.