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.
|Algeria (6)||Finland||Malta||South Korea|
|Argentina||France (2)||Mexico||Spain (2)|
|Armenia||Georgia||Moldova (2)||Sri Lanka|
|Aruba (1)||Germany (2)||Montenegro||Surinam|
|Australia (2)||Ghana||Morocco (2)||Sweden|
|Austria||Greece||Netherlands Antilles (5)||Switzerland|
|Azerbaijan||Hong Kong||New Zealand (2)||Taiwan|
|Bahrain (2)||Hungary||Nigeria||Tajikistan (3)|
|Bangladesh (2)||Iceland||North Macedonia||Thailand (2)|
|Barbados (2)||India (2)||Norway||Tunisia|
|Belgium (15)||Ireland, Republic of (7)||Pakistan||Turkmenistan (3)|
|Bosnia and Herzegovina (4)||Israel||Panama||Uganda (2)|
|Brazil (2)||Italy||Philippines||Ukraine (14)|
|Bulgaria (9)||Japan||Poland (8)||United Arab Emirates|
|Canada||Jordan||Portugal (2)||United Kingdom|
|Chile (12)||Kazakhstan||Qatar||United States of America|
|China||Kosovo (10)||Romania (2)||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|
- 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 and will enter into force on 23 June 2023.
- new protocol with Ukraine has entered into force on 31 August 2021.
- The tax treaty with Belgium was agreed upon on 21 June 2023.
Countries with which the Netherlands is in the process of negotiating double taxation agreements or Tax Information Exchange Agreements (TIEAs):
- Colombia (signed)
- Iraq (signed)
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||Morocco||United Kingdom (5)|
|Channel Islands||Isle of Man||New Zealand||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, 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.