By a decree of 30 July 2026 (no. 2026-14582, Stcrt. 2026, 27767), the Dutch State Secretary for Finance amended the penalty policy of the tax authority. For groups subject to the global minimum tax, one date stands out.
Minimum tax: leniency until 31 October 2026
No default penalty is imposed for a late return or late payment under Article 14.3 of the Dutch Minimum Tax Act 2024, through 31 October 2026. From 1 November 2026, such defaults can again be penalised in the regular way.
The reason given is the start-up phase. The first filing period comes with international implementation and system problems, and group entities depend on timely data from the top-up tax information return. According to the explanatory note, a gross negligence penalty for late payment is not at issue for that period, because the taxable person cannot reasonably be blamed.
New penalty policy for information duties
The decree also adds rules for gross negligence or intent in three areas:
- DAC8 and DAC9: new policy for failing to meet the information duties on crypto-asset transactions and on the top-up tax information return.
- Domestic information duties: a separate penalty regime for Article 67fa of the General Tax Act.
- The top-up tax information return: a separate regime for the duties under the Minimum Tax Act.
For duties under the Dutch International Assistance Act, the maximum penalty rose on 1 January 2026 from €27,500 to €1,100,000. This follows from the implementation of DAC8.
The decree largely took effect on 8 August 2026.
What to check
- Groups in scope should treat 1 November 2026 as a hard date for any open return or payment.
- Check that the data from the top-up tax information return will be available in time for your filing process.
- Review crypto and exchange-of-information reporting against the higher maximum penalties.
mr. J. el Khalfioui LL.M.