Internationale fiscale compliance voor multinationals

Home > Vennootschapsbelasting > Internationale fiscale compliance

Aangiften, rapportage en deadlinebeheer

Nederlandse vennootschappen moeten de aangiftetermijnen voor de vennootschapsbelasting halen die de Belastingdienst beheert, terwijl Luxemburgse en Zwitserse dochters onder eigen boekjaarregels en kantonnale of gemeentelijke belastingregimes vallen. WVT brengt de verplichtingen van elke entiteit samen in één compliance-kalender, zodat de groep geen enkele aangiftetermijn mist. Onze advocaten en belastingadviseurs overleggen namens de cliënt rechtstreeks met de lokale belastingdiensten en verzorgen de correspondentie, uitstelverzoeken en het aanleveren van documenten. Zo hoeft uw eigen fiscale team geen aparte relaties met drie verschillende toezichtsomgevingen te onderhouden.

Onze expertise

Grensoverschrijdende fiscale compliance voor Fortune 500-groepen en internationale houdsterstructuren vormt de kern van het werk van WVT. Onze advocaten en belastingadviseurs verzorgen de vennootschapsbelasting, transfer-pricing-documentatie en internationale rapportageverplichtingen in Nederland, Luxemburg en Zwitserland.

Vertrouwd door Fortune 500-ondernemingen wereldwijd

Documentatie, CbCR en gereed zijn voor controle

Transfer-pricing-controles in Nederland, Luxemburg en Zwitserland verlopen steeds vaker via gezamenlijke controleprogramma's en informatie-uitwisseling. WVT stelt documentatiepakketten samen die in elk land aan de bewijsstandaard voldoen — met benchmarkanalyses, functionele profielen en een toets van de intercompany-overeenkomsten. Voor groepen die onder Pillar Two vallen, beoordelen onze belastingadviseurs de bijheffing op entiteitsniveau en ondersteunen ze de GloBE-informatieopgave. WVT stemt dit werk af op de bestaande compliance voor de vennootschapsbelasting, zodat de rapportagepositie van de groep over de landen heen consistent blijft.

Veelgestelde vragen

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.