On 17 September 2026, the NOB published its responses to two separate internet consultations conducted by the Dutch Ministry of Finance. The first addresses the “Fiscale Verzamelwet 2028” (Tax Collection Act 2028), a periodic legislative vehicle for technical corrections and minor policy adjustments across tax laws. The second concerns the implementation regulation for the EU Pay Transparency Directive (Directive 2023/970), which mandates gender pay gap reporting for employers with 100+ employees. The NOB’s submissions reflect practitioner feedback on administrative feasibility, legal clarity, and proportionality.
Key Takeaways
- Collection Act Refinements: NOB recommends clarifying the statute of limitations for additional assessments following mutual agreement procedures (MAP) under tax treaties, preventing indefinite exposure.
- Pay Transparency Compliance: The response urges the Ministry to align the Dutch reporting template with the EU’s standardized methodology to avoid dual reporting burdens for multinational groups.
- SME Proportionality: NOB advocates for a simplified reporting regime for employers between 100–250 employees, leveraging existing payroll administration data to minimize incremental costs.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement