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The Netherlands publishes guidance on the implementation of Amount B

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On 4 December 2024, The Netherlands published a decree on Pillar One Amount B, describing how Amount B will be implemented and impacting Dutch taxpayers. The full OECD report on Amount B can be found here.

In summary, the decree states the following:

  1. Amount B will not be implemented for in-scope baseline marketing and distribution entities based in the Netherlands.
  2. Where a Dutch Group entity participates in a transaction with a related Group entity in a so-called covered jurisdiction, the Netherlands will respect the correct application of Amount B in relation to the in-scope baseline marketing and distribution activities of such Group entity in the covered jurisdiction, provided that the following conditions are met:

a. The covered jurisdiction has implemented Amount B for the period in question, and
b. There is a double tax treaty between the Netherlands and such covered jurisdiction.

Provided these conditions are met, The Netherlands will endeavor to eliminate double taxation in relation to such transactions. More specifically, it is stated that the Dutch Tax Authorities will not apply any transfer pricing adjustments in relation to the pricing of such transactions, and where a mutual agreement procedure is initiated in relation to such activity, the Competent Authority of the Netherlands will also respect and follow the Amount B application. In all instances, Amount B should have been correctly applied in relation to the in-scope activities in that covered jurisdiction. It is further indicated that these considerations will be respected not only for in-scope transactions between related Group entities, but also in relation to in-scope marketing and distribution activities performed by a permanent establishment in a covered jurisdiction, in that the profit attribution principles will follow the same principles as described above for transactions between related group entities.

The decree mentions that The Netherlands, together with other Inclusive Framework members, have all committed to respect the application of Amount B in the covered jurisdictions.


These rules will be applicable as of 1 January 2025.

Groups with marketing and distribution activities in covered jurisdictions should assess whether these activities fall in scope of Amount B, and if so, to assess whether a change in the transfer pricing remuneration for these activities should be made in light of the likely implementation of Amount B in these jurisdictions. It is also recommended to document the basis for concluding whether the activities fall in or outside of the scope of Amount B, especially for any marketing and distribution type activities performed in covered jurisdictions.

The decree as published can be read here.

For any questions on how to approach Amount B and the impact thereof, please contact us.

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