The Dutch Tax Administration has published a guide on the Minimum Tax Act 2024, which entered into force on 31 December 2023 and provides for the implementation of the Pillar 2 global minimum tax in line with the Council Directive (EU) 2022/2523 of 14 December 2022. The guide covers:
- The requirement to submit an additional tax information declaration for each reporting year unless submitted in another country and exchanged with the Netherlands, in which case a notification is required - dec…