DAC9 Tax Plan 2026

On Budget Day 2026, the Netherlands proposed legislation to implement DAC9. The bill constitutes an amendment to the International Tax Collection Assistance Act. DAC9 aims to reduce administrative burdens for companies by legally anchoring the GloBE Information Return (GIR) format from the OECD/G20 Inclusive Framework on BEPS (IF) in EU legislation. Additionally, DAC9 creates a system for automatic information exchange between tax authorities of EU Member States. The Netherlands has proposed to implement both components through national legislation.

What does this mean for your organisation?

Your organisation can streamline Pillar Two compliance by submitting a single Top-up Tax Information Return for the entire group in the Netherlands, simplifying the compliance process in this respect. Businesses should consider whether the Dutch group entity can serve as the designated filing entity for the whole group, even if it is not the location of the Ultimate Parent Entity (UPE). The Dutch tax authorities will then share the relevant information from this return with other tax authorities within the EU.

Additionally, as the Netherlands is a signatory to the multilateral competent authority agreement on the exchange of GloBE information, it will share information with tax authorities in countries that are part of this agreement, as well as EU Member States, based on the national transposition of DAC9. As a result, designating a Dutch entity for Pillar Two compliance may be advantageous for your entire group. The Netherlands' approach to filing the Top-up Tax Information Return facilitates the sharing of information with certain non-EU countries as well, thus enhancing efficiency in your organisation's Pillar Two compliance. Consequently, the group entities in all other EU Member States or certain non-EU countries would not be required to file this information return in those countries, provided the Dutch entity has been appointed as the designated filing entity for the whole group.

Top-up Tax Information Return (TTIR)

Part of the international agreements from 2021 regarding the 15% Global Minimum Tax is the introduction of the top-up tax information return, also referred to as the GloBE Information Return (GIR). DAC9 describes this return as the Top-up Tax Information Return (TTIR). Companies that fall under the Pillar Two rules must submit their first TTIR (for the reporting year beginning on or after 31 December 2023) by 30 June 2026 at the latest. For subsequent years, a filing deadline of 15 months after the end of the reporting year applies.

DAC9 contains an annex with detailed rules regarding the form, content, and method of filing the TTR. The goal is to make the GIR-format, including the Transitional Simplified Jurisdictional Reporting Framework, mandatory within the EU from 31 December 2023. The simplified framework supports the initial implementation years of GIR, i.e. fiscal years beginning on or before 31 December 2028, but not including a fiscal year that ends after 30 June 2030.

The TTIR contains information about:

General business data and group entities

Group structure and changes in the corporate structure

Calculation of the effective tax rate (ETR) and top-up tax

Allocation of the top-up tax per jurisdiction

By implementing DAC9 into national legislation, the Netherlands formally anchors the GIR-format in its law.

Relationship with national filing obligations

The TTIR does not replace existing filing obligations for the minimum tax (Pillar Two). Group entities liable for minimum tax in the Netherlands must, according to the applicable obligations in Dutch tax legislation, file returns for the owed minimum tax (self-assessment mechanism). In the Netherlands, the filing of the tax return follows two months after the filing moment of the TTIR. In other countries, including within the EU, different rules apply in this regard.

Central filing of the TTIR

The Dutch DAC9 implementation bill provides a legal basis for central filing of the TTIR. This is possible if the Netherlands functions as:

The EU Member State of the ultimate parent entity, or

Designated EU Member State in which the relevant enterprise has a group entity established that acts as the filing entity.

Companies can file their TTIR through the Dutch one-stop-shop system (éénloketsysteem), provided one of these conditions is met. This prevents them from having to file the TTIR separately in each EU Member State. The idea behind this is to somewhat reduce the administrative burden of Pillar Two for businesses within the EU. Note that if the TTIR has been filed in another EU Member State, the Dutch group companies will be required to inform the Dutch tax authorities about the group entity that submits the TTIR as well as where it is established.

Information exchange within the EU

DAC9 provides that EU Member States automatically exchange the Pillar Two-related data submitted via the TTIR among themselves. To facilitate the exchange of information between the EU Member States, the European Commission has issued Implementing Regulation 2025/1325. The Implementing Regulation lays down a common IT schema (an 'XSD schema') which is based on the one developed by the OECD. This will ensure full interoperability between reporting under DAC9 and the OECD framework, thereby minimising the administrative burden on tax authorities and businesses alike.

This exchange must take place within three months after the filing of the TTIR by the relevant group entity (six months for the first filing round), using a standardised digital form developed by the European Commission. The Dutch tax authorities are responsible for timely forwarding of relevant data to the authorities of other EU Member States.

To accommodate any delays in the new exchange system, the first exchange will in any case (both for the first and subsequent reporting years) not take place before 1 December 2026.

Dissemination approach

The exchange of Pillar Two information by the Dutch tax authorities will follow the 'dissemination approach' laid down in DAC9: only relevant information is shared with other EU Member States that have top-up tax rights.

In case of additional information requests, the tax authorities will request the necessary data from the relevant group entity and share it with the requesting EU Member State.

Corrections due to manifest errors in the received information

If the Dutch tax authorities suspect that the Pillar Two data received under DAC9 contains manifest errors requiring correction, they must notify the authority from whom they received the data. In the notification, the Dutch tax authorities indicate the basis for their suspicion and the type of manifest errors involved. According to the explanatory memorandum of the proposed DAC9 bill, "manifest" refers to errors that are noticeable upon receipt of the data, not ones that require a more thorough analysis to be detected. These are errors that prevent the tax authorities of the EU Member State, where the top-up tax information return is filed, from properly assessing both the return itself and the accuracy of the tax liability of the group entity located in that EU Member State and thus subject to its taxation. As a result, it also does not include errors stemming from differences in the interpretation of the Pillar Two Directive or the OECD model rules. As a result, not every manifest error requires correction; only those with potential tax implications do.

No information following notification

In line with DAC9, the proposed DAC9 bill includes provisions related to situations where relevant Pillar Two data is not received by the Dutch tax authorities within the applicable timeframe, even though notification has occurred indicating that the TTIR has been filed in another EU Member State. If the competent authority does not exchange information within the specified three-month period, or according to specific timeline rules for the first reporting year, the tax authorities must promptly notify the relevant authority.

In the reverse scenario, where the Dutch tax authorities are informed by another EU Member State's authority that no data was exchanged as required, the Dutch tax authorities must explain within a month why no data was exchanged, possibly due to non-filing of the TTIR in the Netherlands, the other authority not being a designated recipient, or technical issues.

Multilateral competent authority agreement on the exchange of GloBE information

The Netherlands has signed the multilateral competent authority agreement on the exchange of GloBE information. As of 4 September 2025, sixteen countries have concluded this agreement (Austria, Belgium, Denmark, France, Ireland, Italy, Japan, Korea, Luxembourg, Netherlands, New Zealand, Portugal, Slovakia, Spain, Switzerland, United Kingdom). Similar to DAC9, the agreement allows for the central filing of the GIR at the level of the Ultimate Parent Entity or Designated Filing Entity with a single tax administration, which would then exchange the relevant information with the other relevant jurisdictions that are signatories to the agreement.