13. Netherlands

Monetary threshold for LF preparation

• ​Applicable if the entity is a member of an MNE group with consolidated revenue of EUR 50 million or more.

Preparation deadline

• Within 5 months after the end of the fiscal year.

Submission deadline

• Upon request by the tax authorities.

Language

• English or Dutch

Penalty

• Failure to comply with the LF requirements may result in a fine of up to EUR 10,300 or imprisonment for up to 6 months.

• In cases of intentional non-compliance, the penalty may increase to EUR 25,750 or imprisonment for up to 4 years.

  • Reference: Article 29g of the DCIT (Dutch)​