International Tax Compliance

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Filing, Reporting and Deadline Management

Dutch corporate entities must meet CIT filing deadlines administered by the Belastingdienst, while Luxembourg and Swiss subsidiaries operate under separate fiscal year conventions and cantonal or communal tax regimes. WVT maps each entity's obligations into a consolidated compliance calendar, ensuring no filing window is missed across the group. Our attorneys and tax advisors coordinate directly with local tax authorities on behalf of the client, managing correspondence, extension requests, and document submissions. This removes the need for in-house tax teams to maintain separate relationships with three distinct regulatory environments.

Our expertise

Cross-border tax compliance for Fortune 500 groups and multinational holding structures forms the core of WVT’s advisory work. Our attorneys and tax advisors cover corporate income tax, transfer pricing documentation, and international reporting obligations across the Netherlands, Luxembourg, and Switzerland.

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Documentation, CbCR and Audit Readiness

Transfer pricing audits in the Netherlands, Luxembourg, and Switzerland are increasingly coordinated through joint audit programmes and information exchange. WVT prepares documentation packages that meet the evidentiary standard expected in each jurisdiction, covering benchmarking analyses, functional profiles, and intercompany agreement reviews. For groups subject to Pillar Two, our tax advisors assess top-up tax exposure at entity level and support the preparation of GloBE information returns. WVT coordinates this work alongside existing CIT compliance to ensure the group’s overall reporting position remains consistent across jurisdictions.

FAQ's

How does WVT manage tax compliance across three jurisdictions simultaneously?

WVT operates as a single advisory mandate covering the Netherlands, Luxembourg, and Switzerland, rather than requiring the client to engage separate local advisors in each country. Our tax advisors consolidate filing calendars, coordinate authority communications, and maintain documentation standards across all entities in the group, giving the in-house tax function a single point of contact for the entire compliance cycle.

What corporate tax filing obligations apply to Dutch entities within a multinational group?

Dutch corporate entities are subject to CIT returns filed with the Belastingdienst, typically within five months of the fiscal year-end, with extension available on request. Groups with intercompany transactions must also maintain OECD-compliant transfer pricing documentation. WVT manages the full filing cycle, including advance ruling applications where the group’s structure warrants pre-agreement with the Dutch tax authority.

How are DAC6 and Pillar Two obligations handled across multiple entities?

Both regimes impose reporting obligations at entity and group level that must be coordinated across jurisdictions. WVT assesses each arrangement or structure against the DAC6 hallmarks applicable in the Netherlands and Luxembourg, and separately evaluates Pillar Two top-up tax exposure for entities within scope. Filings are prepared and submitted by our tax advisors to the relevant authorities in each country.

Can WVT act as the primary contact with tax authorities in all three countries?

WVT maintains direct working relationships with the Belastingdienst in the Netherlands, the Administration des contributions directes in Luxembourg, and cantonal tax authorities across Switzerland. Our attorneys and tax advisors manage correspondence, respond to information requests, and represent the group’s position in routine authority interactions, reducing the burden on the client’s internal tax team.

What transfer pricing documentation standard applies across all three jurisdictions?

All three jurisdictions follow the OECD Transfer Pricing Guidelines, requiring a master file and local file for in-scope groups, supplemented by a country-by-country report at group level. The Netherlands and Luxembourg apply mandatory submission deadlines tied to the CIT return; Switzerland requires documentation to be available on request. WVT prepares documentation packages meeting the specific evidentiary and formatting requirements of each jurisdiction.