Regulations to avoid double taxation

The Netherlands has concluded tax treaties with a great number of countries. A tax treaty is an agreement between 2 countries about which of them has the right to levy tax on certain income. Because of this, a situation in which you have to pay taxes on the same income in 2 countries is avoided. The content of the treaties is not the same for every country. If the Netherlands has concluded a tax treaty with another country, you can only find out about the exact consequences for the levy of tax in the Netherlands by consulting that treaty.

Income from the (former) Netherlands Antilles and Aruba

If you have income from the former Netherlands Antilles and Aruba, regulations setting out the tax relations with the Netherlands can be found below.

For Aruba, you must consult the Tax Regulations for the Kingdom. The Tax Regulations for the Kingdom are not a tax treaty, but their application can be compared with a tax treaty.

Sint Maarten and Curaçao have their own tax regulations with the Netherlands. For Bonaire, Sint Eustatius and Saba, the prevention of double taxation has been laid down in the Tax Regulations for the State of the Netherlands.

Income from a country without a treaty

If you have income from a country the Netherlands has not concluded a tax treaty with, this does not automatically mean that you have to pay income tax on this in the Netherlands. In such cases, the 'Double Taxation (Avoidance) Decree (2001)' applies. The application of this decree means that situation in which you have to pay tax on the same income component twice is avoided. You are then entitled to an income tax relief in the Netherlands, the so-called double tax relief.

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