THE HAGUE - The Netherlands is constantly negotiating with other countries about (new) tax treaties. The overview published every quarter by the Ministry of Foreign Affairs lists the countries with which negotiations are currently ongoing.
A tax treaty is an agreement between two countries. The purpose of a tax treaty is to prevent citizens and businesses from paying tax on the same income in two countries. A second purpose of a tax treaty is to help prevent tax avoidance.
This message indicates with which countries the Netherlands intends to negotiate in 2021. The eventual course of the negotiations will of course also depend on the cooperation with these countries, the concurrence of various negotiations and the development of the COVID-19 pandemic.
In 2021, the Netherlands will try to continue talks with Andorra, Bangladesh, Belgium, Brazil, Morocco, Mozambique, Uganda, Portugal, Russia, Senegal, Sri Lanka. The Netherlands will also try to start new (re) negotiations with Bahrain, Barbados, Moldova, the United Arab Emirates (amendment of existing treaties) and Ecuador (no existing treaty yet).
Within the Kingdom, the Netherlands will continue discussions on a new tax scheme with Aruba and Curaçao in 2021. In addition, the Netherlands intends to start discussions on the tax scheme with Sint Maarten.
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 in writing (International Affairs and Consumption Tax Department, International Affairs Department, PO Box 20201, 2500 EE The Hague). The ministry can then include that information in the negotiations. In view of the possible negotiations for the coming years, information on issues of double taxation with countries other than those mentioned above is also welcome.