taxci_en
 

Doing business in The Netherlands

Dutch tax treaties

Last updated: 12-11-2013

Below follows an overview of the tax treaties concluded by The Netherlands. 

This overview only relates to tax treaties for the avoidance of double taxation. The Netherlands has concluded other fiscal treaties which are however not included in this list. 

A protocol to a treaty is in legal terms an integral part of the treaty and can thus have an impact on the provisions of the treaty itself. In the list below the signing/ entry into force date of the most recent protocol is stated, but there may be preceeding protocols which may have an impact on the treaty provisions. 

If you wish to receive a complete overview of protocols in force, please contact us.

 

Country

Date of signing

(treaty/last protocol)

Date of entry into force

(treaty/last protocol)

     

Albania

 22-07-2004 15-11-2005

Argentina

 27-12-1996 11-2-1998

Armenia

 31-10-2001 22-11-2002

Aruba (BRK*****)

 28-10-1964  01-01-1965

Australia

 17-3-1976/30-6-1986 27-09-1976/1-5-1987

Austria

 01-09-1970/08-09-2009  21-04-1971/01-07-2010

Azerbaijan

 22-09-2008

18-12-2009

Bahrain 

 16-04-2008

 24-12-2009

Bangladesh

 13-07-1993  08-06-1994

Barbados 

 28-11-2006/27-11-2009

12-07-2007/13-11-2011

Belarus

 26-3-1996

31-12-1997

Belgium

 05-06-2001/23-06-2009

31-12-2002/01-09-2013

Bermuda****

08-06-2009 01-02-2010

Bosnia-Herzegovina ***

 22-2-1982

06-02-1983

Brazil

 08-03-1990 20-11-1991

Bulgaria

 06-07-1990  11-05-1994

Canada

 27-05-1986/25-08-1997 21-08-1987/15-01-1999

China

 13-05-1987  05-03-1988

China 2013*

31-05-2013  

Croatia

 23-05-2000 06-04-2001

Curacao (BRK*****)

18-10-1964 01-01-1965

Czech Republic

 04-03-1974/15-10-2012 05-11-1974/31-05-2013

Denmark

 01-07-1996 06-03-1998

Egypt

 21-04-1999  20-05-2000

Estonia

 14-03-1997/26-06-2008 08-11-1998/22-05-2009
Ethiopia*  10-08-2012  

Finland

 28-12-1995 20-12-1997

France

 16-03-1973/07-04-2004 29-03-1974/24-07-2005

Georgia

 21-03-2002 21-02-2003

Germany

16-06-1959/04-06-2004  18-09-1960/30-12-2004

Germany 2012*

12-04-2012  

Ghana 

 10-03-2008

 12-11-2008

Great Britain  

 16-09-2008/12-06-2013  25-12-2010

Greece

 16-07-1981/18-1-2006 17-07-1984/01-07-2006

Hong Kong

 22-03-2010

24-10-2011

Hungary

 05-06-1986 25-09-1987

Iceland

 25-09-1997 27-12-1998

India

30-07-1988/10-05-2012  21-01-1989/02-11-2012

Indonesia

 29-01-2002 31-12-2003

Ireland

 11-02-1969 12-05-1970

Israel

 02-07-1973/ 16-01-1996  09-09-1974/26-07-1996

Italy

 24-01-1957/08-05-1990  18-11-1960/03-10-1993

Japan

 25-08-2010  29-12-2011

Jordan

 30-10-2006 16-08-2007

Kazakhstan

 24-04-1996  02-05-1997

Korea

 25-10-1978/06-04-1998  17-11-1981/02-04-1999

Kuwait

 29-05-2001  23-04-2002

Kyrgyzstan**

 21-11-1986

27-09-1987

Latvia

 14-03-1994  29-01-1995

Lithuania

 16-06-1999  31-08-2000

Luxembourg

 08-05-1968/29-05-2009  20-10-1969/01-07-2010

Macedonia

 11-09-1998  21-04-1999

Malawi

 18-06-1969  30-01-1970

Malaysia

 07-03-1988/04-12-2009  02-02-1989/19-10-2010

Malta

 18-05-1977/18-07-1995  09-11-1977/28-03-1999

Mexico

 27-09-1993/11-12-2008  13-10-1994/31-12-2009

Moldova

 03-07-2000  01-06-2001

Mongolia

 08-03-2002  17-10-2003

Morocco

 12-08-1977 10-06-1987

New Zealand

 15-10-1980/20-12-2001  18-03-1981/22-08-2004

Nigeria

 11-12-1991  09-12-1992

Norway

 12-01-1990/22-04-2013  31-12-1990

Oman

 05-10-2009 28-12-2011

Pakistan

 24-03-1982  04-10-1982

Panama

 06-10-2010 01-12-2011

Philippines

 09-03-1989  20-09-1991

Poland

 13-02-2002  18-03-2003

Portugal

 20-09-1999  11-08-2000

Qatar 

 24-04-2008  25-12-2009

Romania

 05-03-1998  29-07-1999

Russian Federation

 16-12-1996  27-08-1998

Saudi Arabia

 13-10-2008

 01-12-2010

Serbia and Montenegro ***

 22-2-1982

06-02-1983

Singapore

 19-02-1971/25-08-2009  31-08-1971/01-05-2010

St. Maarten (BRK*****)

28-10-1964  10-10-2010

Slovakia

 04-03-1974/07-06-2010  05-11-1974/01-12-2010

Slovenia

 30-06-2004  31-12-2005

South Africa

 10-10-2005/08-07-2008  28-12-2008/24-12-2008

Soviet Union **

 21-11-1986  27-09-1987

Spain

 16-06-1971  20-09-1972

Sri Lanka

 17-11-1982  24-01-1984

Surinam

 25-11-1975  13-04-1977

Sweden

 18-06-1991  12-08-1992

Switzerland

 26-02-2010  09-11-2011

Taiwan

 27-02-2001  16-05-2001

Tajikistan **

 21-11-1986  27-09-1987

Thailand

 11-09-1975  09-06-1976

Tunisia

 16-05-1995  15-12-1995

Turkey

 27-03-1986  30-09-1988

Turkmenistan **

 21-11-1986

27-09-1987

Uganda

31-08-2004  10-09-2006

Ukraine

 24-10-1995  02-11-1996

United Arab Emirates (UAE)

08-05-2007

02-06-2010

United States of America

 18-12-1992/08-03-2004  31-12-1993/28-12-2004

Uzbekistan

 18-10-2001  27-05-2002

Venezuela

 29-05-1991/21-09-1995  11-12-1997/11-12-1997     

Vietnam

 24-01-1995  25-10-1995

Yugoslavia

 22-02-1982  06-02-1983

Zambia

 19-12-1977  09-11-1982
Zimbabwe  18-05-1989  21-04-1991
     
* Signed but not yet entered into force  
** Former treaty with the USSR  

*** Former treaty with Yugoslavia

 **** Limited tax treaty
***** The Netherlands Antilles hav been dissolved as an independent country per 10-10-2010. As from this date Curacao and Sint Maarten have independent status, and Bonaire, St. Eustatius and Saba belong to the Kingdom of the Netherlands.
The above information is based on the wording of the treaty articles dealing with the withholding tax on interest of the tax treaty between The Netherlands and countries with whom The Netherlands concluded tax treaties. Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our office in Amsterdam at + 31(20) 5709444  or our office in Rotterdam at +31 (10) 2010466.