As of 1 January 2016 local Dutch entities, belonging to a multinational group that meets the threshold for Country-by-Country Reporting, must notify the Dutch tax authorities (“Belastingdienst”) of the identity and the tax residence of the Reporting Entity no later than the last day of the reporting fiscal year of such multinational group. For the first calendar year 2016 and fiscal years starting in financial year 2016 and ending later but before or on 31 August 2017, the notification deadline has been extended to 1 September 2017.
This notification requirement in principle applies to all Dutch entities that are considered Constituent Entities for Country-by-Country Reporting purposes and that are not considered the Ultimate Parent Entity nor the Surrogate Parent Entity. However, if entities are included in a fiscal unity for Dutch Corporate Income Tax purposes, then a notification by the fiscal unit parent entity should suffice.
The notification should be filed electronically and include the following information:
You can notify the Dutch Tax and Customs Administration about multinational group entities residing in the Netherlands. Annual notification is obligated for companies defined in the OECD Country-by-Country (CbC) Reporting standard.
For the electronic filing form and the detailed instructions on notification, please refer to:
Notification Portal CBC Reporting (change default language from Dutch to English at page's top right side)
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