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Amending protocol of the tax treaty between the Netherlands and Germany

Last updated: 25-11-2016

25 November 2016

Recently, the Dutch Government announced that the amended protocol of the tax treaty between the Netherlands and Germany effective as from 1 January 2016 will enter into force on 31 December 2016.

The main change relates to article 14 paragraph 4 of the tax treaty ("Income from employment"). Currently, in the tax treaty article 14 paragraph 4 indicates that income from employment on a ship or airplane exploited in international waters or a barge is taxed in the country of residence of the employee.

According to the amended protocol article 14 paragraph 4 of the tax treaty will indicate that income from employment on a ship or airplane that is exploited internationally or a barge will be taxed in the country where the place of effective management of the company exploiting the ship, airplane or barge is located.

Should you have further questions on the above or otherwise please contact Ton Smit or Fariq Ishaak via e-mail or call us at our office in Amsterdam at number +31 20 570 9440 or our office in Rotterdam at number +31 10 201 0466