Netherlands (NL)

Jurisdiction Overview

421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? SOME FOR FREE: Some unilateral cross­border tax rulings are published online for free.
 Data Date: 2019


According to Netherland's Ministry of Finance, only some unilateral cross­border tax rulings are published online. The Ministry further specifies that a uniform policy with regard to advance tax rulings is derived from individual tax rulings (TJN Survey-2017). Indeed, on the government's website it is possible to find the "most important" advance tax rulings (

EU Tax Rulings 2015
TJN Survey-2017
EU Statistics on APAs 2016