News item | 21-02-2023 | 09:50
In 2023, the Netherlands will again negotiate (new) tax treaties with a large number of countries. Negotiations with 14 countries will be started or continued this year. In addition, the Netherlands wants to sign a tax treaty this year with Belgium, Andorra, Bangladesh, Kyrgyzstan and Thailand. The Netherlands has a tax treaty with approximately 90 countries.
The Netherlands concludes tax treaties with other countries to prevent double taxation and to strengthen economic relations. By concluding tax treaties, the Netherlands wants to prevent citizens and companies from paying double taxation, but it also prevents tax evasion. A tax treaty is also important, for example, to determine in which country cross-border workers pay tax. Since the corona crisis, more people are working from home on a structural basis. This may have consequences for the country in which a cross-border worker pays tax. The Netherlands is in talks with Belgium and Germany to make further agreements on this.
Negotiations
In 2023, the Netherlands wants to continue negotiations with Belgium, Brazil, Morocco, Moldova, Mozambique, Uganda, Portugal, Rwanda and Suriname. In addition, the Netherlands wants to start (re)negotiations with Bahrain, Barbados, Germany, Kenya and Romania. Within the Kingdom, the Netherlands is committed to finalizing the tax arrangements with Aruba, Curaçao and Sint Maarten. The course of the negotiations depends on a number of factors, such as mutual cooperation and concurrence with other negotiations.
The Ministry of Foreign Affairs publishes a quarterly report Overview with the countries with which negotiations are currently underway.
Attention to developing countries and combating tax avoidance
The Netherlands considers it important to take into account the special position of developing countries when entering into tax treaties. When making agreements with developing countries, the Netherlands takes into account that these countries also retain sufficient tax revenue from the activities of Dutch companies in the developing country.
In addition, the Netherlands is pushing for the inclusion of minimum standards and additional measures against treaty abuse during the negotiations. These anti-abuse provisions help to combat tax avoidance.
Information
Companies and citizens who have tax information that may be important for the current or proposed negotiations are invited to contact the Ministry of Finance (Directorate of Consumer Taxes, Customs and International Affairs, International Affairs Department, PO Box 20201, 2500 EE) in writing The Hague). The ministry can then include that information in the negotiations. With a view to the future, information on double taxation issues with countries other than those mentioned above is also welcome.