Implementation public CbCR in the Netherlands

On 6 July 2023, the Dutch House of Representatives passed legislation to implement public country-by-country reporting under EU directive (EU) 2021/2101. In-scope multinational enterprises (MNEs) are required to publicly disclose a country-by-country report (CbCR), which includes tax and tax-related information. The Legislation applies to financial years starting on or after 22 June 2024. In practice, for MNEs that apply a financial year equal to the calendar year, the first reporting year will be 2025.

Next steps

Interested in what to watch out for and next steps? Please read our newsflash here.