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Double Tax Agreements

The Role of Double Tax Agreements

Netherlands

1980 Agreement

Status: In force
Signed: 15 October 1980
In force: 18 March 1981
Effective: In New Zealand: From the income year beginning 1 April 1979. In The Netherlands: From taxable years and periods beginning 1 January 1979 (refer Article 27).
Legislation: Double Taxation Relief (Netherlands) Order 1981

Protocol to the 1980 Agreement

Status: In force
Signed: 15 October 1980
In force: 18 March 1981
Effective: In New Zealand: From the income year beginning 1 April 1979. In The Netherlands: From taxable years and periods beginning 1 January 1979 (refer Article 27).
Legislation: Double Taxation Relief (Netherlands) Order 1981

Second Protocol to the 1980 Agreement

Text: PDF - 59KB
Word - 37KB
Status: In force
Signed: 20 December 2001
In force: 22 August 2004
Effective: In New Zealand: 1 April following agreement entering into force.
In The Netherlands: 1 January following agreement entering into force
Legislation: Double Tax Relief (Netherlands) Amendment Order 2004

Convention for Mutual Assistance in the Recovery of Tax Claims

Text: PDF - 65KB
Word - 49KB
Status: In force
Signed: 20 December 2001
In force: 22 August 2004
Effective: In New Zealand and The Netherlands: 22 August 2004
Legislation: Mutual Assistance in Tax Recovery (Netherlands) Order 2004

Tax information exchange agreement relating to the Netherlands Antilles

Text: PDF - 107KB
Word - 50KB
Status: In force
Signed: 1 March 2007
In force: 2 October 2008
Effective: 1 January 2009
Legislation: Tax Information Exchange (Netherlands Antilles) Order 2008

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