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February 2, 2024 Netherlands publishes new 60-days decree for inter-company secondments A new '60-day decree' was published on 21 December 2023. This decree updates the previous decree dated 12 January 2010 concerning interpretation of the term 'employer' in tax treaties. This change follows a judgement of the Dutch Supreme Court on 14 October 2022, which ruled on the applicability of new OECD commentary in the interpretation of the term of 'employer' in a previously concluded tax treaty. It is important to note that this decree only applies to the situation where an employee of one entity is working for another entity. The decree will not apply where there is a permanent establishment involved. The decision contains a practical approval for short-term secondments, also known as the 60-day rule. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
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