In January 2023, the government website published updated information on the Dutch double tax treaties with the countries of the world (this information is updated quarterly). We are talking about two reviews, which contain information for residents и for non-residents Netherlands. The reviews include excerpts from the texts of the agreements by state in alphabetical order.
Double tax treaties
To ensure that the taxpayer does not pay tax on his income or property more than once, the Netherlands has entered into agreements with a number of countries to avoid double taxation. The agreements define who has the right to tax certain income. The Netherlands is famous for its network of such tax treaties, which covers more than 100 states. Information in government surveys can be used to check for each country with which an agreement is made whether the Netherlands or another country is required to withhold taxes and/or contributions from income.
For residents
Foreign income is always taxed in the Netherlands, unless the right to tax that income has been transferred to another country. The transfer of such a right is enshrined in an agreement between countries on the avoidance of double taxation. You can check whether the Netherlands has an agreement with a particular country, you can here.
For non-residents
If you do not live in the Netherlands, but you have income in or from the Netherlands, you can check here for a particular country, whether the Netherlands or that country must withhold taxes and/or contributions from your income.
Doubt whether you are a tax resident of the Netherlands? Read our Article. Do you consider yourself a partial tax resident? Check if this is the case here. Do you want to understand the details of how the double taxation avoidance scheme is implemented in practice? See our Webinar!
Publication Date: 09.03.2023
