Update of the 2018 Transfer Pricing Decree

Today, the Dutch State Secretary of Finance published an update of the 2018 Transfer Pricing Decree (in Dutch). The 2022 Decree provides the further details on the application of the arm’s length principle from the Dutch Tax Authorities’ perspective. Most important changes vis-à-vis the 2018 Decree relate to:

1. Inclusion of recent guidance on Financial Transactions in OECD TP Guidelines Chapter X (paragraph 9 of the 2022 Decree);
2. An update on Intra-group Services (paragraph 6 of the 2022 Decree); and
3. Guidance on government support measures related to COVID-19 (paragraph 2 of the 2022 Decree).

Atlas will provide a thorough analysis of these new elements of the Decree at a later stage. Should you have any questions, please contact Frank Schwarte or Taco Wiertsema.