Dispute resolution

Netherlands Dispute Resolution Country Profile



last update 19 June 2015


Competent Authority 

Mr. Harry Roodbeen
Director for International Tax and Consumer Tax

Ministerie van Financiën
Directie Internationale Zaken en Verbruiksbelastingen
Postbus 20201
2500 EE Den Haag
The Netherlands

tel: +31-70 342 8260
fax: +31-70 342 8366

email: h.g.roodbeen@minfin.nl 


The International Tax and Consumer Tax Directorate of the Ministry of Finance

Scope of MAP & MAP APA 

- Transfer pricing (includes both MAP and bilateral/multilateral APA requests)

- Application or interpretation of particular tax treaty

- Administrative coordination 

Domestic guidelines & administrative arrangements

  • General regulations on the Mutual Agreement Procedure can be found in the Decree of 29 September 2008, No. IFZ 2008/248M
  • Decree on Advance Pricing Agreement (APA), 11 August 2004, No. IFZ 2004/124M (will be updated in the course of 2014)
  • Administrative arrangement with US (Agreed on 25 August 2003): http://www.irs.gov/pub/irs-news/ir-03-116.pdf

Time for filing 

MAP: Within 3 years either of the date of the assessment incorporating the adjustment or of the date on which justification was given for the adjustment, should this be later. This period could differ in specific tax treaties.

* Taxpayers should be mindful of other jurisdictions' time limits.

APA: No specific provision 

Form of request 

MAP & APA: No specific form 

Documentation requirement 

- No specific provision in decree.
* The taxpayer is required to submit the information necessary to start up the procedure including the amount, the tax years and short substantiation of the point of view of the taxpayer.

- Required information is provided in par. 6 of IFZ2004/124M 

User fees 


Tax collection / penalty / interest 

- Collection:

Upon request, deferral will be granted until the date on which both domestic and international procedures have been completed, based on the policy applying to objections against tax assessment.

- Penalty:

Lowered if the amount of the adjustment is mitigated as a consequence of the MAP.
* Government will seek to ensure that the assessment and collection of interest charged and paid by the other state match each other. This policy is also reflected in Dutch tax treaty policy. 

Other dispute resolution mechanisms 

The EU Arbitration convention for the transfer pricing cases.

Arbitration procedure under bilateral income tax conventions. 

Government Website 




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