Netherlands: Tax Treaties

The 2026 EU-India Free Trade Agreement, combined with the long-standing Netherlands-India tax treaty, has created unprecedented opportunities for Indian companies seeking to establish operations in Europe. This comprehensive analysis examines how these two legal instruments work together to reduce trade barriers, lower tax burdens, and provide strategic advantages for Indian businesses entering the European market through the Netherlands.

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the

How can multinational corporations effectively navigate the complex landscape of tax disputes across multiple European jurisdictions? This analysis examines strategic approaches and procedural considerations...

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

There are 98 income tax treaties in force in the Netherlands. In addition, the Netherlands has signed several income tax treaties that are expected to enter into force in the future.

On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to ...

Emine Constantin analiza los desafíos que la tecnología digital ha creado para el sistema tributario global y analiza cómo diferentes países están abordando esto a través de los impuestos...

On February 19, 2020, the OECD published a draft policy document called "Model rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig...