International treaty

Netherlands: tax treaties

Tax treaties and related documents between the UK and Netherlands.

Documents

UK/Netherlands Double Taxation Convention - Competent Authority Agreement signed September 2014 - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2013 UK Netherlands Double Taxation Convention - bank taxes - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2013 Netherlands-UK Double Taxation Convention Protocol - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2008 Netherlands-UK Double Taxation Convention and Protocol - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2008 Netherlands/UK Double Taxation Convention and Protocol: Competent Authority Agreement on Closed FGRs - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

2016 Double Taxation Convention – Competent Authority Agreement – Pension arrangements through Insurance Companies

The double taxation convention and protocol came into force on 22 December 2016 and is effective in the Netherlands from 1 January 2011.

2014 Double Taxation Convention - Competent Authority Agreement - Common Investment Funds (CIFs)

Clarification on how CIFs should be treated under the convention.

2013 Double Taxation Convention - bank taxes

The double taxation convention and protocol came into force on 30 April 2015. It came into effect in both countries from 1 January 2011.

2013 Double Taxation Convention Protocol

The 2013 protocol entered into force on 31 January 2014.

It’s effective in the Netherlands from 1 January 2015 and in the UK from 6 April 2014 for:

  • Income Tax and Capital Gains Tax
  • Corporation Tax

2008 Double Taxation Convention and Protocol

The 2008 convention and protocol entered into force 25 December 2010.

It’s effective in the Netherlands from 1 January 2011 and in the UK from

  • 1 April 2011 for Corporation Tax
  • 6 April 2011 for Income Tax and Capital Gains Tax

2008 Double Taxation Convention and Protocol: Competent Authority Agreement on closed Fonds Voor Gemene Rekening (FGR)

Clarification on how an FGR should be treated under the convention and protocol.

Tax Information Exchange Agreements

Tax Information Exchange Agreement: Netherlands Antilles - taxation savings income


Reciprocal Agreement with Netherlands Antilles relating to the EU Directive on taxation savings income in the form of interest payments.

Tax Information Exchange Agreement: Netherlands Antilles (Curacao Sint_Maarten BES island) - exchange of information


Bilateral agreement between UK and Netherlands Antilles (Curacao, Sint Maarten and Bonaire, Sint Eustatius and Saba) for co-operation in tax matters through exchange of information.

Published 1 September 2014
Last updated 8 August 2018 + show all updates
  1. 2008 Netherlands Double Taxation Convention as Amended by the 2013 Protocol - in Force added to the page.
  2. UK / Netherlands Double Taxation Convention - Competent Authority Agreement signed December 2016 - in force document added to the page.
  3. First published.