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Germany - Netherlands Tax Treaty (as amended through 2021 protocol) — Orbitax Tax Hub

CHAPTER I - Scope of the Convention
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Elimination of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 1

Personal Scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.