background image
Dutch Ministry of Finance Announces Tax Treaty Negotiation Plans for 2023 — Orbitax Tax News & Alerts

The Dutch Ministry of Finance has issued a release announcing its tax treaty negotiation plans for 2023. As outlined in a letter to parliament:

  • The Ministry intends to sign tax treaties/arrangements with the following in 2023:
    • Andorra (new treaty)
    • Aruba (new tax arrangement)
    • Bangladesh (new treaty)
    • Belgium (new treaty, replacing existing treaty)
    • Kyrgyzstan (new treaty)
    • Spain (new treaty, replacing existing treaty)
    • Thailand (new treaty)
  • The Ministry intends to continue negotiations for new tax treaties and treaty amendments with the following in 2023:
    • Belgium (treaty amendment regarding cross-border workers)
    • Brazil (new treaty, replacing existing treaty)
    • Kenya (new treaty)
    • Morocco (new treaty, replacing existing treaty)
    • Moldova (treaty amendment)
    • Mozambique (new treaty)
    • Uganda (new treaty, replacing existing treaty)
    • Portugal (treaty amendment)
    • Rwanda (new treaty)
    • Sint Maarten (amendment of tax arrangement)
  • The Netherlands wants to (re)start negotiations with the following in 2023:
    • Bahrain (treaty amendment)
    • Barbados (treaty amendment)
    • Germany (treaty amendment)
    • Romania (treaty amendment)
    • Suriname (treaty amendment)

The letter also notes pending tax treaties signed with Cyprus in 2021 and Colombia in 2022, as well as the intent to approve a new tax arrangement with Curaçao.