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Tax Facts
The draft National Ordinance Minimum Tax introduces, by means of a separate Ordinance, a minimum tax intended to ensure a global minimum level of taxation for multinational groups. This Ordinance aims to limit possible tax competition and tax avoidance.
The draft National Ordinance Minimum Tax introduces, by means of a separate Ordinance, a minimum tax intended to ensure a global minimum level of taxation for multinational groups. This Ordinance aims to limit possible tax competition and tax avoidance.
The Dutch Parliament (“Eerste en Tweede Kamer”) voted to approve the rest of the “Belastingplan 2026”. With this change in the act, the Government wishes to achieve an income equalization that will have an effect on the purchasing power measure for the BES islands through a reduction of the income tax rate in the first bracket, combined with a simultaneous increase of the rate in the second bracket.
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