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.
- 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.
- 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:
- Chile (signed)
- Cyprus (signed)
- Liechtenstein (entered into force)
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 and The Netherlands.
- 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 which would have fallen under EC 883/2004 and EC 1408/71 prior to Brexit. For new situations per 1 January 2021, the EU and UK have agreed on specific social security regulations which have been included in a Protocol to the Trade and Cooperation Agreement between the EU and the UK.