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)
Introduced
16 September 2025
Last action
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Status
Afgedaan · Stemmen - aangenomen
Sponsors
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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
Verslag
36818, bijgewerkt t/m nr. 7 (NvW d.d. 12 november 2025)
Bijgewerkte tekst · NL · 11 November 2025
Verslag
Verslag (initiatief)wetsvoorstel (nader) · NL · 8 October 2025
Koninklijke boodschap
Koninklijke boodschap · NL · 15 September 2025
Memorie van toelichting
Memorie van toelichting · NL · 15 September 2025
Voorstel van wet
Voorstel van wet · NL · 15 September 2025
Advies Afdeling advisering Raad van State en Nader rapport
Advies Afdeling advisering Raad van State en Nader rapport · NL · 15 September 2025
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
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