Content of the Q&A

This web post highlights a selection of key insights from the Q&A, focusing on the most relevant items for groups that are in scope of the DMTA 2024. It does not aim to provide an exhaustive summary of all relevant points discussed. The Q&A outlines that it is a dynamic document, meaning that questions and answers might be added (and perhaps changed). This web post focuses on the Q&A input as per the date of the publication of the first Q&A on 2 September 2025.

Relevance and practical impact of Q&A

The DTA notes that future legislative changes, policy developments, or international guidance from bodies such as the OECD and the European Commission may lead to updates of the Q&A. While the DTA states that no rights can be derived from the Q&A, it may still offer a degree of practical guidance. In our view, under certain conditions, taxpayers may be able to rely on its content. Although the Q&A is formally classified as an information document - rather than a policy decree - it can, depending on the specific wording and the taxpayer’s circumstances, contribute to a legitimate expectation (vertrouwensbeginsel).

The DTA intends to update the overview periodically based on practical experience and international developments. The original Q&A (in Dutch) can be accessed here.

What can taxpayers do?

Although the Q&A is not directly legally binding and does not always provide definitive answers to the questions raised, it offers valuable insight into how the DTA interprets certain technical aspects of the DMTA 2024. In cases involving similar fact patterns, the Q&A may therefore provide greater clarity on how the DTA is likely to apply the DMTA 2024.

We will continue to monitor developments and keep you informed. In case of any question, please contact an author of this web post or your trusted Loyens & Loeff adviser. Your trusted Loyens & Loeff adviser can help submitting additional questions to the Pillar Two Expertise Team for further clarification related to the DMTA 2024 or assist in obtaining an Advance Tax Ruling request asking the DTA to confirm certain positions relating to the DMTA 2024.

Selected items from Q&A

Both the Q&A and the contents below follow the structure of the DMTA 2024 and refer to both the relevant legal provisions under the DMTA 2024 and the OECD GloBE Model Rules (GloBE MR).