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

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

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2013 Netherlands-UK Double Taxation Convention Protocol - in force

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

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

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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 FGRs

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 European Union (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 February 2017 + full page history
  1. UK / Netherlands Double Taxation Convention - Competent Authority Agreement signed December 2016 - in force document added to the page.
  2. First published.