Netherlands - Base Erosion and Profit Shifting (BEPS)

On 16 September 2014 the Dutch Minister of Finance released the Dutch Government’s response to the reports in the OECD BEPS project. In line with earlier official statements, the State Secretary indicated that the Dutch Government has actively participated in the BEPS project and will continue to do so as part of a broader effort to develop a durable solution that does not harm the Dutch fiscal investment climate. These efforts have, for instance, led to the extension of the application of the safe harbour rules on substance to group financing companies that do not request an Advance Pricing Agreement and to holding companies that wish to conclude an Advance Tax Ruling.