Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
317 *Large Taxpayer Unit: Does the tax administration operate one central unit for large taxpayers (large taxpayer unit, LTU)? Yes
 Data Date: 2017

Notes

 
According to Netherlands' Ministry of Finance, the tax administration operates one central Large Taxpayer Unit: "Taxpayers which – on the basis of certain conditions – can be classified as multinationals or large enterprises are assigned to a separate segment - ‘Large Enterprises’ - (“Grote Ondernemingen”) within the Dutch Tax Authorities" (TJN-Survey 2017).

Sources

OECD 2017: Table A.64
 
TJN-Survey 2017