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Netherlands: Upper House adopts “2020 Tax Plan,” ATAD2, and DAC6

Netherlands: Upper House adopts “2020 Tax Plan”

The Dutch Upper House of Parliament on 17 December 2019 adopted tax measures that include the “2020 Tax Plan” in addition to bills to implement the second EU anti-tax-avoidance directive (ATAD2) and the EU directive on cross-border arrangements (DAC6).


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When ATAD2 is effective on 1 January 2020, a policy statement concerning the treatment of hybrid entities pursuant to provisions of the income tax treaty with the United States will be repealed.

The Upper House also adopted motions that concern:

  • Reducing the marginal tax burden and making the tax system more transparent and simpler
  • Possibilities for reducing the increase in costs that a number of business sectors are facing as a result of the introduction of the surcharge for sustainable energy
  • Situations of double taxation that may arise as a result of ATAD1 and ATAD2

Read a December 2019 report prepared by the KPMG member firm in the Netherlands

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