Netherlands: Tax treaty with Germany; effective 2016 | KPMG | GLOBAL

Netherlands: Tax treaty with Germany; effective 2016

Netherlands: Tax treaty with Germany; effective 2016

The Netherlands has completed its ratification procedures for the entry into force of a new income tax treaty between the Netherlands and Germany. Therefore, the treaty will be effective beginning 1 January 2016.


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The Netherlands-Germany income tax treaty was signed in April 2012. The ratification process in the Netherlands took longer than expected, but has now been completed. 

The new treaty will replace a 1959 treaty, and reflects changes to the taxation of income or assets.


Read an October 2015 report prepared by the KPMG member firm in the Netherlands: Ratification completed: new tax treaty with Germany will apply as of January 1, 2016

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