Dutch tax treaties
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
|
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