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Netherlands · Bill · Wetgeving

2025Z16941

Amendment of the International Tax Assistance Act and the Minimum Tax Act 2024 in connection with the implementation of Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (EU Minimum Tax Data Exchange Directive Implementation Act)

adoptedNetherlands· House of Representatives· NL

Introduced

16 September 2025

Last action

Status

Afgedaan · Stemmen - aangenomen

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Subjects

Discovery layer

Source updated

17 December 2025

Summary

Amendment of the International Tax Assistance Act and the Minimum Tax Act 2024 in connection with the implementation of Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (EU Minimum Tax Data Exchange Directive Implementation Act)

Machine translation from Dutch. The official text remains authoritative.

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Documents

7 official files

  • 36818, bijgewerkt t/m nr. 7 (NvW d.d. 12 november 2025)

    Bijgewerkte tekst · NL · 11 November 2025

    DownloadOpen at official source

  • Verslag

    Verslag (initiatief)wetsvoorstel (nader) · NL · 8 October 2025

    ViewDownloadOpen at official source

  • Koninklijke boodschap

    Koninklijke boodschap · NL · 15 September 2025

    ViewDownloadOpen at official source

  • Memorie van toelichting

    Memorie van toelichting · NL · 15 September 2025

    ViewDownloadOpen at official source

  • Voorstel van wet

    Voorstel van wet · NL · 15 September 2025

    ViewDownloadOpen at official source

  • Advies Afdeling advisering Raad van State en Nader rapport

    Advies Afdeling advisering Raad van State en Nader rapport · NL · 15 September 2025

    ViewDownloadOpen at official source

  • 36818 Advies Afdeling advisering Raad van State inzake Wijziging van de Wet op de internationale bijstandsverlening bij de heffing van belastingen en de Wet minimumbelasting 2024 in verband met de implementatie van Richtlijn (EU) van de Raad van 14 april 2025 tot wijziging van Richtlijn 2011/16/EU betreffende de administratieve samenwerking op het gebied van de belastingen (Wet implementatie EU-richtlijn gegevensuitwisseling minimumbelasting)

    Advies Afdeling advisering Raad van State · NL · 15 September 2025

    ViewDownloadOpen at official source

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