The Dutch Ministry of Finance has published the synthesized texts of the tax treaties with France, Luxembourg, Norway, and Serbia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 1973 Netherlands-France tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and
• with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2020.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) has effect for a case presented to the competent authority of a Contracting State on or after 1 July 2019, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates. Further, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2019, and for cases presented prior to that date to the extent agreed by the competent authorities.

The MLI applies for the 1968 Netherlands-Luxembourg tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and
• with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 February 2020.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) has effect for a case presented to the competent authority of a Contracting State on or after 1 August 2019, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates. Further, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 August 2019, and for cases presented prior to that date to the extent agreed by the competent authorities.

The MLI applies for the 1990 Netherlands-Norway tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and
• with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 May 2020.

The MLI applies for the 1982 Netherlands-Serbia (former Yugoslavia) tax treaty:

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) has effect for a case presented to the competent authority of a Contracting State on or after 1 July 2019, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.

Click the following link for the MLI tax treaty page that includes the synthesized texts of the Netherlands' tax treaties.