Mandatory fiscal representation, for example for excise goods: an unjustified obligation?

Recently, a regional court of appeal issued an interesting ruling concerning the Dutch VAT zero rate on supplies of excise goods stored in an excise warehouse (Dutch: AGP or accijnsgoederenplaats). The case involved a Dutch incorporated BV (a limited liability company) that was engaged in the wholesale trade of alcoholic beverages. The sole director and shareholder of the BV resided outside the Netherlands. Following an audit, the Dutch tax authorities denied the application of the zero rate of the Dutch VAT Act and imposed additional VAT assessments on the BV (a taxable person).

The Dutch Ministry of Finance has published a follow‑up analysis on earnings stripping rules in relation to real estate structures. While the government remains concerned about tax base erosion through heavily leveraged real estate investments, it has decided not to introduce immediate measures. Instead, potential changes are now explicitly linked to upcoming EU developments, including a proposed revision of ATAD1. For real estate companies and other leveraged businesses, this means that EU‑level decisions are likely to determine the future scope of interest deductibility in the Netherlands.

Starting 1 June 2026, Dutch tax authorities will open the digital channels for Pillar Two compliance filings. For multinational groups with in-scope Dutch entities — generally those with consolidated annual revenue of at least €750 million in at least two of the previous four fiscal years — this marks the moment to act on obligations that have been on the horizon since the Minimum Tax Act 2024 (Wet minimumbelasting 2024) entered into force.

With its Spring Memorandum 2026, the Dutch government announces several relevant developments for corporate income tax purposes and the real estate sector. 

Key insights for internationally mobile employees

We are pleased to have contributed to the latest edition of Taxand’s Economic Employer Survey, a practical reference for organisations managing an internationally mobile workforce.
The survey outlines how tax authorities in 42 jurisdictions apply the Economic Employer concept and highlights when wage tax withholding obligations may arise for host entities.

With cross‑border working continuing to shape global teams, this guide helps employers quickly identify situations that may require closer tax review.

Happy to announce Chambers recently published the 2026 Transfer Pricing Global Practice Guide, including the Borgen Tax contribution on the Netherlands. In this contribution the most relevant Dutch Transfer Pricing topics are addressed.

Feel free to contact our specialists should you have any questions following our contribution or if you would like to schedule an introductory meeting.

Employers levy for fossil company cars per 2027

As of 1 January 2027, employers will need to pay an additional employers’ final levy for fossil fuel company cars provided to employees. Based on the 2026 Tax Plan, this new employers’ final levy is introduced to make business mobility more sustainable. Employees continue to pay for the taxable benefit for the private use of these company cars and employers pay the extra final levy.

On 25 February 2026, the Dutch tax authorities published two position papers that are directly relevant for foreign pension funds investing in the Netherlands. They provide further clarification on when a foreign pension fund may qualify for the Dutch subjective exemption from corporate income tax and dividend withholding tax. Taken together with a recent parliamentary inquiry, the papers signal a more pragmatic and substance based‑ approach, potentially widening access to (upfront certainty on) Dutch tax relief for foreign pension schemes.