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← 🇳🇱 Tweede Kamer/WETGEVING0a05f54a-f50b-4eef-8a39-1da3a51e9919

Invoering van een wettelijk mechanisme ten behoeve van de beslechting van belastinggeschillen tussen lidstaten van de Europese Unie (Wet fiscale arbitrage)

Stage otherUpdated 6d ago

This Dutch bill, known as the Tax Arbitration Act (Wet fiscale arbitrage), would introduce a legal mechanism for settling tax disputes between EU Member States. Such disputes often arise when two countries claim the right to tax the same income or when double taxation occurs. The mechanism is intended to give a binding route to resolve these conflicts rather than leaving them unresolved for years. This summary is based on metadata only, not the full legislative text. The main affected parties are multinational companies and individuals with cross-border income or activities, as well as the Dutch tax authorities and courts involved in these disputes. The exact procedural details and scope should be checked in the full bill text.

National vote coverage: Netherlands-only