The Netherlands recently published the Minimum Tax Implementation Decree 2024, which contains certain rules for the implementation of the Minimum Tax Act 2024. This includes detailed rules based on OECD administrative guidelines addressing certain issues, such as qualifying income/loss calculations, adjustments to covered taxes, safe harbors, and transitional rules. The Decree entered into force on 31 December 2024 and applies retroactively from 31 December 2023.