Tax treaties
If you have income from different countries, tax is levied on that income by multiple countries. If you have capital in another country than that in which you reside, you will also be confronted with this issue. If tax is levied on the same income or capital by more than 1 country, this is called double taxation.
When is a tax treaty concluded?
A tax treaty is an agreement between 2 countries about which country may levy tax on certain income.
Overview of treaty countries
With which countries has the Netherlands concluded tax treaties? And which tax agreements in such a treaty are relevant to you?
Overview of EU countries
The countries of the European Union (EU) are subject to certain tax rules. This is a list of the EU countries.
The tax treaty with Belgium
Do you live in the Netherlands and enjoy income from Belgium? Or do you live in Belgium and enjoy income from the Netherlands? The tax treaty between the Netherlands and Belgium contains rules and agreements about where you pay tax in your situation. The agreements in the tax treaty are binding and always take precedence over national legislation in the Netherlands or Belgium.
Changes in the tax treaty with Switzerland from 2021 onwards
The tax treaty between the Netherlands and Switzerland has changed from January 2021. This has consequences if you have a pension, annuity payment or social security benefit.
Data exchange with the United States
U.S. citizens must always file tax returns in the United States. It doesn't matter where they live. Therefore, financial institutions, such as banks and insurance companies, are required worldwide to disclose financial information about U.S. taxpayers to the U.S. tax authorities, the Internal Revenue Service, and the US tax authorities.
Financial data exchange under the Common Reporting Standard (CRS)
Over a 100 countries have come to agreements on the automatic exchange of the financial data of persons and organisations under the Common Reporting Standard (CRS).
