Tax treaties between the UK and Netherlands and related documents.
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
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
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.