Prior consultation / Ruling
Through prior consultations, we offer nationally and internationally operating companies (but also private individuals and small business owners) the opportunity to obtain certainty in advance on the application of tax laws and regulations. We do this within the frameworks of laws and regulations, policy and case law. This way, you will know what to expect in terms of taxation.
Internationally operating companies usually speak of rulings when we provide certainty in advance. This often concerns certainty in advance on the levy of corporation tax in the form of:
- Advance Pricing Agreements (APAs), and
- Advance Tax Rulings (ATRs)
Advance Pricing Agreements (APAs)
An APA offers a taxpayer certainty in advance on the determination of an arm’s length remuneration or a method for the determination of an arm’s length remuneration for cross-border transactions (goods and services) between affiliated organisations and companies, or between units of the same organisation or company. This is done on the basis of the OECD transfer pricing guidelines.
Advance Tax Rulings (ATRs)
An ATR offers a taxpayer certainty in advance on the tax implications of a planned transaction or combination of transactions in an international context. It concerns the application of Dutch tax laws and regulations in a specific situation for a specific organisation or company. Example: the applicability or inapplicability of the subsidiary’s exemption. Substantive discussions can be held with the Tax and Customs Administration on the effect of the laws and regulations on the facts and circumstances presented.
A ruling provides certainty in advance and does not derogate from the law.
The interpretation of tax laws and regulations is always the same for taxpayers. Here, it does not matter if you make prior agreements in an APA or ATR. The importance of a ruling is certainty in advance. Whether we give our opinion on a matter in advance or afterwards, the Tax and Customs Administration always acts in accordance with the law and never makes non-statutory agreements on rates or exemptions, for example.
More information about rulings can be found at: Factsheet rulings (only available in Dutch).
Applying for a ruling
You submit a request for an APA or ATR to your tax inspector (see Adressenlijst belasting- en douanekantoren (Addresses of tax and customs offices – only available in Dutch).
Applying for a ruling
Send a copy of your application for an APA or ATR to:
Belastingdienst/Grote Ondernemingen/APA-ATR team
Postbus 50 961
3007 BC Rotterdam