• Netherlands - Germany
    Details of new Tax treaty Become Available

    22-05-2015

    The details of the new Income Tax Treaty between Netherlands and Germany have become available following its ratification by Netherlands on 15 May 2015.

    The new treaty was signed on 12 April 2012. Once in force and effective, the new treaty will replace the old of 1959.

    The new treaty will come into force after the two countries exchange ratification instruments. The provisions of the new treaty will have effect:

    1. in Germany:
      • in the case of taxes withheld at source, in respect of amounts paid on or after 1 January of the calendar year next following that in which the treaty entered into force;
      • in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which the treaty entered into force.
    2. in the Netherlands, for taxable years and periods beginning on or after 1 January in the calendar year following that in which the treaty has entered into force.

    In accordance with the new treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.
      • 10% if the beneficial owner is a pension fund resident in the Netherlands.
      • 15% in all other cases.

    • Interest: 0%.

    • Royalties: 0%.
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