NETHERLANDS Law and Practice Contributed by: Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk, Stibbe
9.14 Offshore IP Provisions The Netherlands has no specific provisions as to the taxation of offshore intellectual property. It is worth noting, however, that since 1 January 2021, a condi - tional withholding tax has applied to interest and roy - alty payments to states qualified as low-tax jurisdic - tions. Furthermore, in the case of passive offshore IP structures, the Dutch CFC rules may apply and would require a review from a transfer pricing perspective.
retroactive effect to 1 January 2026. In 2024, the Euro - pean Commission published another proposal again to amend the Directive on Administrative Cooperation (DAC9), this time to facilitate the filing and exchang - ing of Pillar Two-related information in the EU. These rules have been adopted and will enter into force at the same time as the DAC8 legislation with retroactive effect to 1 January 2026. In September 2025, the State Secretary for Finance informed the House of Representatives about possi - ble relevant considerations regarding the introduction of a digital services tax. No policy choices were made in this regard.
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