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Do you have an international company? You will no longer receive a tax benefit on the basis of the arm’s length principle on your corporate tax return (vennootschapsbelasting, vpb). The legislative proposal will limit differences in transfer pricing, which result from varying applications of the arm’s length principle.
- international companies (multinationals)
It is expected this change in law will enter into effect on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).