Minimum tax: filing and paying a tax return
Read this information in Dutch
A group must file a tax return if they had to pay a top-up tax on the fiscal year in the Netherlands. You submit the Minimum Tax return through Mijn Belastingdienst Zakelijk.
The tax return must be submitted within 17 months after the end of the fiscal year. For the first fiscal year, the deadline is extended to 20 months.
Examples of submission deadlines
Example 1| Submission deadline | GloBE Information Return (GIR) & GIR Notification Deadline | Tax Return & Payment Deadline |
|---|---|---|
| First fiscal year 1 January 2024 – 31 December 2024 |
No later than 30 June 2026 | No later than 31 August 2026 |
| Second fiscal year 1 January 2025 – 31 December 2025 |
No later than 31 March 2027 | No later than 31 May 2027 |
| Submission deadline | GloBE Information Return (GIR) & GIR Notification Deadline | Tax Return & Payment Deadline |
|---|---|---|
| First fiscal year: 1 October 2025 – 30 September 2026 |
No later than 31 March 2028 | No later than 31 May 2028 |
| Second fiscal year: 1 October 2026 – 30 September 2027 |
No later than 31 December 2028 | No later than 28 February 2029 |
