NL Tax Alert: Dutch Pillar 2 bill published
Today, the legislative proposal “Minimum Tax Law 2024” was presented to Parliament. Groups with a turnover of €750 million or more will be subject to a minimum tax of 15% (with certain exemptions). Most rules would apply for book years starting on or after December 31, 2023. The bill includes a joint and several liability for all group companies worldwide. Stay informed as we navigate these new tax regulations.