Key implementation point
Dutch fiscal unity (consolidated for Dutch CT purposes) is disaggregated for GloBE — separate ETR per entity required.
Implementation detail
- 01 Netherlands enacted via the Minimum Tax Act 2024 (Wet minimumbelasting 2024).
- 02 QDMTT: Nederlandse kwalificerende binnenlandse bijheffing — top-up collected domestically.
- 03 Dutch fiscal unity regime: GloBE treats Dutch fiscal unity members as separate entities, creating divergence.
- 04 Participation exemption (deelnemingsvrijstelling): treatment of exempt dividends under GloBE income rules examined.
- 05 Netherlands Tax Authority (Belastingdienst) issued extensive FAQs.
Enacted legislation
Wet minimumbelasting 2024
Official sources & further reading
Track Netherlands rules against your live MNE
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