Do tax treaties restrict Dutch taxation?

Yes. The Netherlands is often obliged to reduce its Dutch dividend withholding tax rate from the current 15% to a lower rate. As an example, in case the Netherlands – United State of America tax treaty applies the Dutch dividend withholding tax could be mitigated to 10, 5, or 0%, depending on the applicable paragraph.

More information about tax treaties in The Netherlands
The Netherlands has concluded tax treaties with a large number of countries. For a recent overview of the Dutch tax treaties, we refer to the Dutch tax treaty overview 2012.

The Netherlands currently (as per January 1st, 2012) has about 80 tax treaties. In addition to the Dutch tax treaties, the Netherlands has also concluded treaties on the exchange of tax information as well as bilateral investment treaties. The Dutch tax treaty overview 2012 also includes the Dutch bilateral investment treaties. The Netherlands has concluded a significant number of bilateral investment treaties over the last couple of years.

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