New Dutch Transfer Pricing Decree

Pieter Drubbel

On the 1st of July, the Dutch State Secretary for Finance published the new transfer pricing decree. The decree provides information regarding the position of the Dutch Tax Administration regarding the application and interpretation of the arm’s length principle and the OECD Transfer Pricing Guidelines in the Netherlands.

The main changes of the decree relate to:

-  Guidance on financial transactions (e.g. loans)

-  An update on Intra-group Services (e.g. management services)

-  Additional considerations on governmental support (e.g. subsidies)

-  Textual and terminological changes for better alignment with international and national legislation

Be referred to our website for the full newsletter and feel free to contact one of our transfer pricing specialists for more information about transfer pricing or this newsletter.


XLNC TFG Newsflash| October 2022


Interested in becoming a member of XLNC?

If you are a professional services firm with an international client base and are regarded as one of the leading industry practices in your country, working to the highest standards and providing excellent client service, you meet the basic requirements for XLNC membership.

Become a member