Double Taxation Relief Manual: Guidance by country: Netherlands: Agreements
A comprehensive agreement and protocol (SI 2009/227) entered into force on 25 December 2010 and has effect:
a) In the United Kingdom for
(i) income tax and capital gains tax from 6 April 2011 (ii) corporation tax from 1 April 2011.
b) In Netherlands from 1 January 2011.
A previous agreement applied until those dates.
If using the HMRC Intranet, both the new and the previous agreements can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Netherlands” will provide a link to the treaties.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/netherlands-tax-treaties