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ARTICLE · 19 SEPTEMBER 2025

Pillar Two: Dutch Tax Authorities Publish Q&A

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On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law.

LuxembourgTax
Charlotte Kiès
Charlotte Kiès
Steffie Klein
Steffie Klein
Daan Jongebloed
Daan Jongebloed
Anja Breckling
Anja Breckling
Charlotte de Lange
Charlotte de Lange
Rijk van Tongeren
Rijk van Tongeren

On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law. The DTA compiled questions and answers to address a broad range of technical and practical questions submitted to its Pillar Two Expertise Team. The Q&A clarifies how the DTA applies the DMTA 2024 and offers practical guidance to taxpayers subject to this legislation. The Q&A will regularly be updated.

Key insights

  • DTA publishes Pillar Two Q&A.
  • The Q&A provides for practical guidance and will be regularly updated.
  • The Q&A is not legally binding but provides for valuable technical insights.

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