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Mats Emonts Tax adviser - Senior Tax advice

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About Mats Emonts


2023 Tax adviser - Senior, Dirkzwager
Energy , Companies Energy law, Tax advice, Valorisation Dirkzwager - Velperpoort
Velperweg 1
6824 BZ Arnhem
2018 Tax adviser, Dirkzwager


2012 2014
2009 2012


Dutch, English

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Draft Minimum Tax law 2024

On Monday 12 December 2022 the EU Member States reached an agreement about the EU wide implementation of the rules aimed at introducing a global minimum tax of 15% on profits of multinational enterprises. The Committee of Permanent Representatives approved the draft EU Directive prepared for this purpose and submitted it with the Council to be formally adopted in a further written procedure. The Directive provides for the European implementation of the initiative agreed on by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting in October 2021 as part of its “Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy”. Member States are required to implement the Directive into their national law by 31 December 2023 at the latest. The Netherlands was anticipating this and had already shared a draft Bill introducing an entirely new law, the Minimum Tax Law 2024 (“Wet minimumbelasting 2024”) for input from the general public in an online consultation. This blog summarizes key aspects of the Dutch implementation proposal and how multinationals should prepare.