Disclosing taxes on profits: what does CbCR reporting mean for businesses?
- 10 February 2026
- 1 min
From 2025 onwards, large international businesses in the Netherlands are required to make key financial information public. This will be done via a CbCR report, which will make clearer where profits are made, how much tax is paid, and where the business operates. In this article, we explain exactly what businesses need to do to share this information.
What is CbCR?
CbCR stands for public country-by-country reporting. It is an EU directive for large, multinational companies. These companies must provide details about annual profits, turnover, taxes, and economic activity with a report that shows the taxes they pay on profits.
This requirement applies to multinational companies with a combined turnover of more than €750 million.
When does the CbCR requirement come into effect?
Businesses that fall under the CbCR requirement must file a separate report on their taxes on profits for financial years beginning on or after 22 June 2024. This report must be filed with KVK.They must also publish this report on their company website.
The first time businesses must submit this separate report for 2025 is no later than 12 months after the end of that reporting year. That is no later than 31 December 2026.
How does filing a CbCR report work?
Submitting and registering CbCR reports is currently only possible in PDF/A-2a format.
Later, it will also be possible to submit reports in iXBRL or XHTML format. We will share more information here as soon as this becomes possible.
What should I look out for when submitting a CbCR report?
- Submissions can only be made by email: deponeren.pcbcr@kvk.nl.
- The report can only be processed if it is submitted in PDF/A-2a format.
- The file may not be larger than 5 MB.
- Have you submitted everything correctly? Then we will use the date we receive your email as the filing date.
Be careful with sensitive information in CbCR reports
CbCR reports and financial statements can be viewed by anyone. We therefore recommend that you include as little sensitive information as possible. For example, signatures or photos of directors, employees, or customers. Do you want to know more about this? Please visit the page: What is personal data?
Frequently asked questions
The reports are processed manually. It may therefore take a few days before the filing is made public or delivered.
You can read more about the implementing act here: https://zoek.officielebekendmakingen.nl/stb-2023-517.pdf (in Dutch)
You can read more about the decision to implement the act here: https://zoek.officielebekendmakingen.nl/stb-2024-43.pdf (in Dutch)
You can read more about the commencement of the act here: https://zoek.officielebekendmakingen.nl/stb-2024-148.pdf (in Dutch)