The Netherlands has published the Decree of 29 August 2023 on amendments to the Decree on Tax and Collection Interest, which specifies the interest rate for late tax payments and tax refunds. The amendments include the addition of the temporary solidarity contribution on excess profits in the energy sector with the scope of the interest rate for corporate tax and withholding tax (conditional withholding tax) with retroactive effect from 1 January 2022. Further, the amendments provide that the interest rate for late payment is 8% and the interest rate for refunds is 10.5% with retroactive effect from 1 March 2023....