Netherlands

Individual - Foreign tax relief and tax treaties

Last reviewed - 01 July 2022

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 Ethiopia Malaysia South Africa
Algeria (6) Finland Malta South Korea
Argentina France (2) Mexico Spain (2)
Armenia Georgia Moldova Sri Lanka
Aruba (1) Germany (14) Montenegro Surinam
Australia (2) Ghana Morocco Sweden
Austria Greece Netherlands Antilles (5) Switzerland
Azerbaijan Hong Kong New Zealand (2) Taiwan
Bahrain Hungary Nigeria Tajikistan (3)
Bangladesh Iceland North Macedonia Thailand
Barbados India (2) Norway Tunisia
Belarus Indonesia (2) Oman Turkey
Belgium (2) Ireland, Republic of (7) Pakistan Turkmenistan (3)
Bosnia and Herzegovina (4) Israel Panama Uganda
Brazil (2) Italy Philippines Ukraine
Bulgaria (9) Japan Poland (8) United Arab Emirates
Canada Jordan Portugal United Kingdom
Chile (12) Kazakhstan Qatar United States of America
China Kosovo (10) Romania Uzbekistan
Croatia Kuwait Russian Federation (3) Venezuela
Curacao (1) Kyrgyzstan (3) Saudi Arabia Vietnam
Cyprus (13) Latvia Serbia (4) Yugoslavia (4)
Czech Republic (2) Lithuania Singapore (2) Zambia
Denmark Liechtenstein (11) Sint Maarten (1) Zimbabwe
Egypt Luxembourg Slovakia (2)
Estonia Malawi Slovenia

Notes

  1. A separate Regulation applies to these former countries of the Dutch Antilles.
  2. These tax treaties are being renegotiated.
  3. Russia has terminated the tax treaty as of 2022. However, the treaty will still apply 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.
  6. The tax treaty with Algeria entered into force on 31 July 2020.
  7. The new tax treaty with Ireland entered into force on 29 February 2020.
  8. The renegotiated tax treaty with Poland was agreed upon on 3 November 2020.
  9. The new tax treaty with Bulgaria was agreed upon on 14 September 2020 and entered into force on 31 July 2021.
  10.  The new tax treaty with Kosovo was agreed upon on 29 July 2020.
  11. The tax treaty with Liechtenstein was agreed upon on 3 June 2020 and entered into force on 31 May 2021.
  12. The tax treaty with Chile was agreed upon on 25 January 2021.
  13. The tax treaty with Cyprus was agreed upon on 1 June 2021.
  14. A new protocol has been signed with Germany on 24 March 2021.
  15. A new protocol with Ukraine has entered into force on 31 August 2021.

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

  • Andorra
  • Colombia
  • Iran
  • Iraq (signed)
  • Kenya
  • 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 Montenegro (1) Turkey
Cape Verde, Isles India Morocco United Kingdom (5)
Channel Islands Isle of Man New Zealand United States of America
Chile Israel North Macedonia 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, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.
  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. Note that the Dutch social security authorities confirmed that this social security treaty does not apply to situations that would have fallen under EC 883/2004 and EC 1408/71 prior to Brexit. For new situations as of 1 January 2021, the European Union and United Kingdom have agreed on specific social security regulations, which have been included in a Protocol to the Trade and Cooperation Agreement between the European Union and the United Kingdom.