On February 21, 2023 the Dutch Ministry of Finance announced that in 2023 (re-)negotiations on DTAs with 14 jurisdictions will be started or continued. The Ministry furthermore announced that in 2023 it intends to sign DTAs with 5 jurisdictions. The Ministry also invites companies and citizens that have tax information that may be important for the current or proposed (re-)negotiations to contact the Ministry of Finance in writing.
According to a press release issued by the Ministry, the Netherlands intends to continue the negotiations on a DTA with: Belgium, Brazil, Morocco, Moldova, Mozambique, Uganda, Portugal, Rwanda and Suriname.
Furthermore in the press release it is announced that the Netherlands intends to start (re-)negotiations with: Bahrain, Barbados, Germany, Kenya and Romania.
It is also stated that within the Kingdom of the Netherlands, the Netherlands is committed to finalize DTAs with Aruba, Curaçao and Sint Maarten.
Furthermore the Netherlands intends to sign DTAs with Belgium, Andorra, Bangladesh, Kyrgyzstan and Thailand in 2023.
The schedule below was included in a letter that the Secretary of State for Finances has sent to the Dutch House of Representatives on February 21, 2023.
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Finalizing phase |
||
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Andorra |
New DTA |
An agreement at an official level has been reached (The aim is to sign in 2023) |
|
Aruba |
New tax arrangement |
|
|
Bangladesh |
New DTA |
An agreement at an official level has been reached (The aim is to sign in 2023) |
|
Belgium |
Replacement of the existing DTA |
An agreement at an official level has been reached (The aim is to sign in 2023) |
|
Kyrgyzstan |
New DTA |
An agreement at an official level has been reached (The aim is to sign in 2023) |
|
Spain |
Replacement of the existing DTA |
An agreement at an official level has been reached (The aim is to sign in 2023) |
|
Thailand |
New DTA |
An agreement at an official level has been reached (The aim is to sign in 2023) |
|
Being negotiated |
||
|
Belgium |
Adjustment of the DTA (Cross-border workers) |
|
|
Brazil |
Replacement of existing DTA |
|
|
Kenya |
New DTA |
|
|
Morocco |
Replacement of existing DTA |
|
|
Moldova |
Adjustment of existing DTA |
|
|
Mozambique |
New DTA |
|
|
Uganda |
Replacement of existing DTA |
|
|
Portugal |
Adjustment of existing DTA |
|
|
Rwanda |
New DTA |
|
|
Sint Maarten |
Adjustment of existing tax arrangement |
|
|
The Netherlands intends to (re-)start negotiations |
||
|
Bahrain |
Adjustment of existing DTA |
|
|
Barbados |
Adjustment of existing DTA |
|
|
Germany |
Adjustment of existing DTA |
|
|
Romania |
Adjustment of existing DTA |
|
|
Suriname |
Adjustment of existing DTA |
|
In this respect the Secretary of State for Finances has sent a letter to the Dutch House of Representatives that contains general information on the Dutch DTA policy as well as background information information with respect to each of the aforementioned negotiation processes. Unfortunately the letter is only available in the Dutch language. You can download the letter here.
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