Netherlands
Individual - Foreign tax relief and tax treaties
Last reviewed - 01 July 2022Foreign 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
- A separate Regulation applies to these former countries of the Dutch Antilles.
- These tax treaties are being renegotiated.
- Russia has terminated the tax treaty as of 2022. However, the treaty will still apply 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 and entered into force on 31 July 2021.
- The new tax treaty with Kosovo was agreed upon on 29 July 2020.
- The tax treaty with Liechtenstein was agreed upon on 3 June 2020 and entered into force on 31 May 2021.
- The tax treaty with Chile was agreed upon on 25 January 2021.
- The tax treaty with Cyprus was agreed upon on 1 June 2021.
- A new protocol has been signed with Germany on 24 March 2021.
- 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
- 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, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.
- 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.