Dutch tax treaties

Last updated: 05-03-2021

Below follows an overview of the tax treaties concluded by The Netherlands.

This overview only relates to tax treaties for the avoidance of double taxation. The Netherlands has concluded other fiscal treaties which are not included in this list.

A protocol to a treaty is in legal terms an integral part of the treaty and can thus have an impact on the provisions of the treaty itself. In the list below the signing/ entry into force date of the most recent protocol is stated, but there may be preceeding protocols which may have an impact on the treaty provisions.

If you wish to receive a complete overview of protocols in force, please contact us.

Country	Date of signing (treaty/last protocol)	Date of entry into force (treaty/last protocol)

Albania	22-07-2004	15-11-2005
Algeria	09-05-2018	31-07-2020
Argentina	27-12-1996	11-2-1998
Armenia	31-10-2001	22-11-2002
Aruba (BRK*)	28-10-1964	01-01-1965
Australia	17-3-1976/30-6-1986	27-09-1976/1-5-1987
Austria	01-09-1970/08-09-2009	21-04-1971/01-07-2010
Azerbaijan	22-09-2008	18-12-2009
Bahrain	16-04-2008	24-12-2009
Bangladesh	13-07-1993	08-06-1994
Barbados	28-11-2006/27-11-2009	12-07-2007/13-11-2011
Belarus	26-3-1996	31-12-1997
Belgium	05-06-2001/23-06-2009	31-12-2002/01-09-2013
Bermuda****	08-06-2009	01-02-2010
Bosnia-Herzegovina ***	22-2-1982	06-02-1983
Brazil	08-03-1990	20-11-1991
Bulgaria	06-07-1990	11-05-1994
Bulgaria 2020 *	14-09-2020
Canada	27-05-1986/25-08-1997	21-08-1987/15-01-1999
China	31-05-2013	31-08-2014
Croatia	23-05-2000	06-04-2001
Curacao (BRK*)	12-12-2013	01-12-2015
Czech Republic	04-03-1974/15-10-2012	05-11-1974/31-05-2013
Denmark	01-07-1996 / 09-05-2018	06-03-1998/31-12-2018
Egypt	21-04-1999	20-05-2000
Estonia	14-03-1997/26-06-2008	08-11-1998/22-05-2009
Ethiopia	10-08-2012	01-09-2016
Finland	28-12-1995	20-12-1997
France	16-03-1973/07-04-2004	29-03-1974/24-07-2005
Georgia	21-03-2002	21-02-2003
Germany	12-04-2012/11-01-2016	01-12-2015/31-12-2016
Ghana	10-03-2008/10-03-2017	12-11-2008/31-12-2017
Great Britain	16-09-2008/12-06-2013	25-12-2010/31-01-2014
Greece	16-07-1981/18-1-2006	17-07-1984/01-07-2006
Hong Kong	22-03-2010	24-10-2011
Hungary	05-06-1986	25-09-1987
Iceland	25-09-1997	27-12-1998
India	30-07-1988/10-05-2012	21-01-1989/02-11-2012
Indonesia	29-01-2002/30-07-2015	31-12-2003/01-08-2017
Iraq *	01-07-2019
Ireland	13-06-2019	29-02-2020
Israel	02-07-1973/16-01-1996	09-09-1974/26-07-1996
Italy	08-05-1990	03-10-1993
Japan	25-08-2010	29-12-2011
Jordan	30-10-2006	16-08-2007
Kazakhstan	24-04-1996	02-05-1997
Kenya*	22-07-2015
Korea	25-10-1978/06-04-1998	17-11-1981/02-04-1999
Kosovo *	29-07-2020
Kuwait	29-05-2001	23-04-2002
Kyrgyzstan**	21-11-1986	27-09-1987
Latvia	14-03-1994	29-01-1995
Liechtenstein *	3-6-2020
Lithuania	16-06-1999	31-08-2000
Luxembourg	08-05-1968/29-05-2009	20-10-1969/01-07-2010
North Macedonia	11-09-1998	21-04-1999
Malawi*	19-04-2015
Malaysia	07-03-1988/04-12-2009	02-02-1989/19-10-2010
Malta	18-05-1977/18-07-1995	09-11-1977/28-03-1999
Mexico	27-09-1993/11-12-2008	13-10-1994/31-12-2009
Moldova	03-07-2000	01-06-2001
Mongolia	08-03-2002	17-10-2003
Morocco	12-08-1977	10-06-1987
New Zealand	15-10-1980/20-12-2001	18-03-1981/22-08-2004
Nigeria	11-12-1991	09-12-1992
Norway	12-01-1990/22-04-2013	31-12-1990/30-11-2013
Oman	05-10-2009	28-12-2011
Pakistan	24-03-1982	04-10-1982
Panama	06-10-2010	01-12-2011
Philippines	09-03-1989	20-09-1991
Poland	13-02-2002	18-03-2003
Portugal	20-09-1999	11-08-2000
Qatar	24-04-2008	25-12-2009
Romania	05-03-1998	29-07-1999
Russian Federation	16-12-1996	27-08-1998
Saudi Arabia	13-10-2008	01-12-2010
Serbia and Montenegro ***	22-2-1982	06-02-1983
Singapore	19-02-1971/25-08-2009	31-08-1971/01-05-2010
St. Maarten (BRNS*)	09-07-2014	01-03-2016
Slovakia	04-03-1974/07-06-2010	05-11-1974/01-12-2010
Slovenia	30-06-2004	31-12-2005
South Africa	10-10-2005/08-07-2008	28-12-2008/28-12-2008
Soviet Union **	21-11-1986	27-09-1987
Spain	16-06-1971	20-09-1972
Sri Lanka	17-11-1982	24-01-1984
Surinam	25-11-1975	13-04-1977
Sweden	18-06-1991	12-08-1992
Switzerland	26-02-2010/12-06-2019	09-11-2011
Taiwan	27-02-2001	16-05-2001
Tajikistan **	21-11-1986	27-09-1987
Thailand	11-09-1975	09-06-1976
Tunisia	16-05-1995	15-12-1995
Turkey	27-03-1986	30-09-1988
Turkmenistan **	21-11-1986	27-09-1987
Uganda	31-08-2004	10-09-2006
Ukraine	24-10-1995/12-03-2018	02-11-1996
United Arab Emirates (UAE)	08-05-2007	02-06-2010
United States of America	18-12-1992/08-03-2004	31-12-1993/28-12-2004
Uzbekistan	18-10-2001/06-02-2017	27-05-2002/31-12-2017
Venezuela	29-05-1991/21-09-1995	11-12-1997/11-12-1997
Vietnam	24-01-1995	25-10-1995
Yugoslavia	22-02-1982	06-02-1983
Zambia	15-07-2015	31-03-2018
Zimbabwe	18-05-1989	21-04-1991

* Signed but not yet entered into force

** Former treaty with the USSR

*** Former treaty with Yugoslavia

**** Limited tax treaty

***** The Netherlands Antilles hav been dissolved as an independent country per 10-10-2010. As from this date Curacao and Sint Maarten have independent status, and Bonaire, St. Eustatius and Saba belong to the Kingdom of the Netherlands.

The above information is based on the wording of the treaty articles dealing with the withholding tax on interest of the tax treaty between The Netherlands and countries with whom The Netherlands concluded tax treaties. Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our office in Amsterdam at + 31(20) 5709444 or our office in Rotterdam at +31 (10) 2010466.