Netherlands

Individual - Foreign tax relief and tax treaties

Last reviewed - 19 December 2019

Foreign tax relief

Residents and most partial non-residents are entitled to relief from double taxation under unilateral relief provisions or under tax treaties.

Tax treaties

Below is a list of the countries with which the Netherlands has double taxation agreements.

Albania France (2) Malta South Korea
Argentina Georgia Mexico Soviet Union (Russian Federation)
Armenia Germany Moldova Spain (2)
Aruba (1) Ghana Montenegro Sri Lanka
Australia (2) Greece Morocco Surinam
Austria Hong Kong Netherlands Antilles (5) Sweden
Azerbaijan Hungary New Zealand (2) Switzerland
Bahrain Iceland Nigeria Taiwan
Bangladesh India (2) Norway Tajikistan (3)
Barbados Indonesia (2) Oman Thailand
Belarus Ireland, Republic of Pakistan Tunisia
Belgium (2) Israel Panama Turkey
Bosnia and Herzegovina (4) Italy Philippines Turkmenistan (3)
Brazil (2) Japan Poland (2) Uganda
Bulgaria Jordan Portugal Ukraine
Canada Kazakhstan Qatar United Arab Emirates
China Kosovo (4) 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
Denmark Lithuania Singapore (2) Vietnam
Egypt Luxembourg Sint Maarten (1) Yugoslavia (4)
Estonia Macedonia Slovakia (2) Zambia
Ethiopia Malawi Slovenia Zimbabwe
Finland Malaysia South Africa

Notes

  1. A separate Regulation applies to these former countries of the Dutch Antilles.
  2. These tax treaties are being renegotiated.
  3. 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.
  4. The (old) tax treaty with Yugoslavia currently applies to Bosnia and Herzegovina, Kosovo, Montenegro, and Serbia.
  5. 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.

Countries with which the Netherlands is in the process of negotiating double taxation agreements:

  • Algeria
  • Andorra
  • Chile
  • Colombia
  • Iran
  • Iraq
  • Kenya
  • Liechtenstein
  • Mozambique
  • Panama
  • Senegal
  • Uruguay

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
Canada Guernsey Macedonia Turkey
Cape Verde, Isles India Montenegro (1) United Kingdom (5)
Channel Islands Isle of Man Morocco United States of America
Chile Israel New Zealand Uruguay
China Japan Norway (2)
Egypt Jersey Serbia (1)

Notes

  1. The (old) social security treaty with Yugoslavia currently applies to Bosnia and Herzegovina, Kosovo, Montenegro, and Serbia.
  2. 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.
  3. European Economic Area: European Union plus Norway, Liechtenstein, and Iceland.
  4. 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.
  5. 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.