New Dutch Transfer pricing Decree

1 juli 2022
new Dutch Transfer pricing Decree

Today, the new Dutch Transfer pricing Decree was issued. This decree is dated June 14th, nr. 2022-0000139020, replaces the decree of the State Secretary of Finance of April 22, 2018, no. 2018-6865, (2018 TP decree). Among other things, this new decree focuses on recent developments that have led to changes in the OECD guidelines but also the impact of the COVID-19 pandemic.

Important changes compared to the previous decree are:

– Significant amendment of the section 9 on financial transactions;

– Amendment of Section 6 of this Decree on Intragroup Services;

– Extension of the section on government policy to include a section on support measures from the government in response to, for example, the COVID-19 pandemic (section 2.8); and

– Textual changes to make the terminology more consistent with the terminology as used in the OECD guidelines and Dutch laws and regulations.

Particularly section 9 on financial transactions includes new guidance that is expected to impact many multinationals. During our upcoming webcast of July 14th, 2022, between 9:30-10:15, we will elaborate on the new decree and the most important items for companies to consider. You can register for the webcast through the link on the top right. 

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