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HMRC internal manual

Double Taxation Relief Manual

DT14000 - Double Taxation Relief Manual: Netherlands: agreements in force

A comprehensive agreement and protocol (SI 2009/227) entered into force on 25 December 2010 and has effect:

In the United Kingdom for

  • income tax and capital gains tax from 6 April 2011
  • corporation tax from 1 April 2011.

 In Netherlands from 1 January 2011.

A previous agreement applied until those dates.

The text of the Tax Treaty can be found via Netherlands tax treaties