Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

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 to Article 27 of the agreement.
Legislation: Double Taxation Relief (Netherlands) Order 1981 (New Zealand Legislation website)
National interest
analysis:
PDF (83KB)

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 to Article 27 of the agreement.
Legislation: Double Taxation Relief (Netherlands) Order 1981 (New Zealand Legislation website)

Second protocol to the 1980 agreement

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 (New Zealand Legislation website)

Convention for mutual assistance in the recovery of tax claims

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 (New Zealand Legislation website)

Tax information exchange agreement for the Netherlands Antilles

Following constitutional reform in the Netherlands, the obligations under New Zealand's tax information exchange agreement with the Netherlands Antilles from 10 October 2010 are:

  • The islands of Bonaire, Sint Eustatius and Saba are now part of the Netherlands. The Netherlands Antilles tax information exchange agreement continues to apply. The agreement is now administered by the Netherlands.
  • The islands of Curaçao and Sint Maarten are now separate constituent countries within the Netherlands. The Netherlands Antilles tax information exchange agreement continues to apply. The agreement is now administered by each country.
Status: In force
Signed: 1 March 2007
In force: 2 October 2008
Effective: 1 January 2009
Legislation: Tax Information Exchange (Netherlands Antilles) Order 2008 (New Zealand Legislation website)
National interest
analysis:
PDF (109KB)

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