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.
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 reflect 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
