Foreign tax relief
Residents and most partial non-residents are entitled to relief from double taxation under unilateral relief provisions or under tax treaties.
Below is a list of the countries with which the Netherlands has double taxation agreements.
|France (2)||Malta||South Korea|
|Argentina||Georgia||Mexico||Soviet Union (Russian Federation)|
|Aruba (1)||Ghana||Montenegro||Sri Lanka|
|Austria||Hong Kong||Netherlands Antilles (5)||Sweden|
|Azerbaijan||Hungary||New Zealand (2)||Switzerland|
|Bangladesh||India (2)||Norway||Tajikistan (3)|
|Belarus||Ireland, Republic of (7)||Pakistan||Tunisia|
|Bosnia and Herzegovina (4)||Italy||Philippines||Turkmenistan (3)|
|Brazil (2)||Japan||Poland (8)||Uganda|
|Canada||Kazakhstan||Qatar||United Arab Emirates|
|China||Kosovo (10)||Romania||United Kingdom|
|Croatia||Kuwait||Russian Federation (3)||United States of America|
|Curacao (1)||Kyrgyzstan (3)||Saudi Arabia||Uzbekistan|
|Czech Republic (2)||Latvia||Serbia (4)||Venezuela|
|Egypt||Luxembourg||Sint Maarten (1)||Yugoslavia (4)|
- A separate Regulation applies to these former countries of the Dutch Antilles.
- These tax treaties are being renegotiated.
- The Russian Federation has agreed to the applicability of the treaty concluded by the former Soviet Union. The Dutch Ministry of Finance has determined that for Dutch tax purposes the treaty still applies in relation to Kyrgyzstan, Tajikistan, and Turkmenistan.
- The (old) tax treaty with Yugoslavia currently applies to Bosnia and Herzegovina, Kosovo, Montenegro, and Serbia.
- The Netherlands Antilles (i.e. the islands of Bonaire, St. Eustatius and Saba) became part of the Netherlands in 2010. The Netherlands Antilles will, however, maintain a tax regime that is different than that of the mainland Netherlands (in Europe). A new Regulation covers the allocation of taxation rights between both geographic areas.
- The tax treaty with Algeria entered into force on 31 July 2020.
- The new tax treaty with Ireland entered into force on 29 February 2020.
- The renegotiated tax treaty with Poland was agreed upon on 3 November 2020.
- The new tax treaty with Bulgaria was agreed upon on 14 September 2020.
- The new tax treaty with Kosova was agreed upon on 29 July 2020.
- The tax treaty with Liechtenstein was agreed upon on 3 June 2020.
Countries with which the Netherlands is in the process of negotiating double taxation agreements:
Social security agreements
Below is a list of the territories with which the Netherlands has social security agreements.
|Australia||European Economic Area (3)||South Korea||Switzerland|
|Bosnia and Herzegovina (1)||European Union (4)||Kosovo (1)||Tunisia|
|Cape Verde, Isles||India||Montenegro (1)||United Kingdom (5)|
|Channel Islands||Isle of Man||Morocco||United States of America|
- The (old) social security treaty with Yugoslavia currently applies to Bosnia and Herzegovina, Kosovo, Montenegro, and Serbia.
- In addition to the EU regulations regarding social security (EC 883/04 and EC 1408/71), the Netherlands and Norway have concluded a separate social security agreement.
- European Economic Area: European Union plus Norway, Liechtenstein, and Iceland.
- European Union: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, The Netherlands, and the United Kingdom.
- In addition to the EU regulations regarding social security (EC 883/04 and EC 1408/71), the Netherlands and the United Kingdom have concluded a separate social security agreement.