Amendment to the Minimum Tax Act 2024 (BES-ISLANDS)
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The Dutch Parliament (“Eerste and Tweede Kamer”) voted, on December 16, 2025, to approve the amendment to the Minimum Tax Act 2024.
Introduction
With this amendment to the Minimum Tax Act 2024, the government aims to rapidly transpose additional rules relating to the Minimum Tax Act 2024 into legislation. The Minimum Tax Act 2024 implements the EU Directive on a minimum level of taxation. This directive is based on the OECD Model Rules.
Background
With this amendment to the Minimum Tax Act 2024, the government aims to rapidly transpose additional rules relating to the Minimum Tax Act 2024 into legislation. The Minimum Tax Act 2024 implements the EU Directive on a minimum level of taxation, which is based on the OECD Model Rules and therefore largely corresponds with them.
Following the publication of the OECD Model Rules, administrative guidance on the further elaboration of the rules concerning the minimum tax was agreed at the international level. It is important that this administrative guidance is incorporated into legislation of the BES-Islands in a timely manner; therefore, the act entered into force on 31 December 2025.
This timely implementation ensures that the Netherlands is not exposed to the risk of an infringement procedure.
Attention points
Entities that form part of a multinational enterprise (MNE) group falling within the scope of the minimum tax are required to file a top-up tax information return in each Member State in which they are established. The top-up tax information (in Dutch: bijheffing-informatieaangifte) return consists of a set of documentation necessary to determine the top-up tax. This results in an increased administrative burden for the relevant MNE.
The most recent amendment to the directive on administrative cooperation in the field of taxation, the Directive on Administrative Cooperation (DAC), aims to reduce this administrative burden. This amendment—DAC 9—makes it possible for an MNE to file a top-up tax information return at a central level for the entire multinational group.
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