• Netherlands - Germany
    New Tax Treaty Enters Into Force

    01-12-2015

    The new Income Tax Treaty between the Netherlands and Germany has entered into force today, 1 December 2015.

    The new Treaty generally applies from 1 January 2016 and replaces the old treaty of 1959.

    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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