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:
In accordance with the new treaty, the following withholding taxes will apply:
Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.Read more