Transfer Pricing Rules in the Netherlands

Here are the rules of transfer pricing for companies in the Netherlands. For details, please read our article https://dutch-accountants.com/transfer-pricing-in-the-netherlands.

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TRANSFER PRICING RULES
IN THE NETHERLANDS
TRANSFER PRICING RULES
IN THE NETHERLANDS

2. Transfer pricing is regulated by
the Transfer Pricing Decree
(IFZ2018/6865), which follows the
Organization for Economic
Cooperation and Development
model.
Regulations

3. Transfer pricing rules apply to
businesses carrying out cross-border
intra-company transactions.
Applicability

4. The regulations must be respected
by:
Dutch companies;
foreign companies operating in
the Netherlands.
Companies

5. Transfer pricing according to this
principle implies that prices between
companies of the same group must be
established as each entity is
independent.
The Arm’s Length Principle

6. The following transactions are subject
to specific pricing regulations:
sale of tangible and intangible
property;
service transactions;
advances and loans.
Transactions

7. The following papers must be
drafted for transfer pricing
compliance in the Netherlands:
the local file;
the master file;
the Country-by-Country Report
(CbCR).
Documentation

8. Small and medium-sized
businesses with group revenue
below certain thresholds are
exempt from transfer pricing rules.
Exemptions

9. For support in complying with
transfer pricing regulations, you can
rely on our Dutch accountants.
Accounting Services

10. Thank You for Your Attention!
For more information, you can contact us at:
[email protected]
www.dutch-accountants.com