• 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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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.

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