Irish Region
Read Pensions and Tax in the Irish Agenda on Netherlands Double Taxation Agreement.
Read Pensions and Tax in the Irish Agenda on Netherlands Double Taxation Agreement.
Ireland and the Netherlands signed a new double taxation agreement (DTA) on 13 June 2019. Procedures are now underway to ratify the new DTA.
This new DTA will replace the existing DTA between Ireland and the Netherlands which has been in place since 1969.
The DTA demonstrates Ireland's approach and commitment to the 'Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS)'. Some notable inclusions in the new DTA are:
In line with Ireland's newest DTA's, the protocol to the DTA confirms that Irish Common Contractual Funds (CCFs) shall be treated as fiscally transparent for the purposes of granting tax treaty benefits.