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) (See Appendix F, page 27.) |
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) |
| National interest analysis: | PDF (83KB) (See Appendix G, page 31.) |
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) |