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The Netherlands Clarifies Treaty Relations with Former Soviet and Yugoslav Republics

On 27 December 2019, the Netherlands published Decision IZV 2019-0000206345 in the Official Gazette, which clarifies treaty relations with former Soviet and Yugoslav republics. The Decision updates and withdraws a previous decision on the matter issued in 2009. It entered into force on 28 December and is effective from 7 December 2019.

Former Yugoslavia

With respect to the tax treaty and social security agreement (SSA) with the former Yugoslavia, both the treaty and the agreement continue to apply in the relationship with Bosnia and Herzegovina, Montenegro, and Serbia.

Separate tax treaties have been concluded with Croatia, Northern Macedonia, and Slovenia and, therefore, the tax treaty with the former Yugoslavia no longer applies in respect of these countries. Further, the SSA with the former Yugoslavia no longer applies with respect to these countries given that EU regulations on social security apply with respect to Croatia and Slovenia and a separate SSA signed in 2005 applies in respect of Northern Macedonia.

With respect to Kosovo, the tax treaty with the former Yugoslavia no longer applies from 1 September 2018 and the SSA with the former Yugoslavia no longer applies from 1 January 2020. No new tax treaty or SSA has replaced the prior agreements, although negotiations are underway for a new SSA.

Former Soviet Union

Separate tax treaties have been concluded with Armenia, Azerbaijan, Belarus, Estonia, Georgia, Kazakhstan, Latvia, Lithuania, Moldova, Ukraine, Uzbekistan, and the Russian Federation and, therefore, the tax treaty with the former Soviet Union no longer applies in respect of these countries.

No separate tax treaties have been concluded with the former Soviet republics of Kyrgyzstan, Tajikistan, and Turkmenistan. The following applies with respect to these countries:

  • In 2019, it became apparent that Kyrgyzstan no longer considered itself to be bound by the tax treaty concluded by the Netherlands and the former Soviet Union from 1 January 2010, although the Netherlands continues to apply the treaty from 1 January 2010 to 1 January 2019, and from 1 January 2019, recourse from double taxation may be had based on the 2001 Decree on the Prevention of Double Taxation;
  • The tax treaty with the former Soviet Union continues to apply in respect of Tajikistan;
  • The tax treaty with the former Soviet Union no longer applies in respect of Turkmenistan and from 1 January 2010, recourse from double taxation may be had based on the 2001 Decree on the Prevention of Double Taxation.

For social security purposes, EU regulations apply with respect to Estonia, Latvia, and Lithuania. For the other former Soviet countries, no agreement applies.

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