New Dutch Transfer Pricing Decree

The new Dutch Transfer Pricing Decree was published on July 1, 2022. The new decree dated June 14, 2022 no. 2022-0000139020, replaces the decree dated April 22, 2018, no. 2018-6865. The new decree focuses on recent developments that have resulted in changes to the OECD Transfer Pricing Guidelines but also addresses the impact of the COVID-19 pandemic.

Important changes compared to the previous decree are:

– Section 9 on Financial Transactions has been significantly amended

– Section 6 on Intragroup Services has been amended

– Section 2 on Government Policy now includes a section on government support measures in response to the COVID-19 pandemic (section 2.8)

– Textual changes to make the terminology more consistent with the terminology used in the OECD Transfer Pricing Guidelines and Dutch laws and regulations.

In particular, Section 9 on Financial Transactions includes new guidance that is expected to impact many multinationals. During our upcoming webcast on July 14, 2022 (9:30 a.m. -10:15 a.m.) we will elaborate on the new decree and the most important matters that companies should consider. You can register for the webcast by clicking on the link at the top right of this webpage.