Netherlands: tax treaties
Tax treaties and related documents between the UK and Netherlands.
Documents
Details
Synthesised text of the Multilateral Instrument and the 2008 Netherlands-UK Double Taxation Convention – in force
The 2008 Netherlands-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2008 Netherlands-UK Double Taxation Convention for:
- taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
- Corporation Tax, from 1 April 2020
- Income Tax and Capital Gains Tax, from 6 April 2020
- all other taxes levied by the Netherlands, for taxable periods beginning on or after 1 January 2020
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 Fonds Voor Gemene Rekening (FGR)
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 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.
Updates to this page
Published 1 September 2014Last updated 6 January 2020 + show all updates
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The Synthesised text of the Multilateral Instrument and the 2008 Netherlands-UK Double Taxation Convention - in force has been added.
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2008 Netherlands Double Taxation Convention as Amended by the 2013 Protocol - in Force added to the page.
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UK / Netherlands Double Taxation Convention - Competent Authority Agreement signed December 2016 - in force document added to the page.
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First published.