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The Netherlands has income tax treaties with a number of foreign countries. Under these Dutch tax treaties, residents or companies resident of foreign countries are taxed at a reduced rate, or are exempt from Dutch income or Dutch withholding taxes. These reduced rates and exemptions vary among countries and specific items of income.
If the Dutch tax treaties do not cover a particular kind of income, or if there is no treaty between the country and the Netherlands, it may still be worthwhile to determine if the Netherlands provides unilateral relief for double taxation, as this may be the case in specific cases.
To who do the Dutch Tax Treaties apply?
The Dutch Tax Treaty provisions generally are reciprocal (apply to both treaty countries). Therefore, a Dutch resident who receives income from a treaty country and who is subject to taxes imposed by foreign countries may be entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Dutch tax treaty benefits generally are available to residents of the Netherlands.
You should carefully examine the specific treaty articles that may apply to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Please contact us if you whish to receive a complete and up-to-date overview of all Dutch tax treaties.