Dutch State Secretary for Finance Updates Position on Application of Tax Treaties

On 19 August 2026, the Netherlands published Decree No. 2026-15551 of 6 August 2026 in the Official Gazette. Decree No. 2026-15551 updates and replaces Decree no. 2023-11648 of 16 June 2023, concerning the position (policy) of the State Secretary for Finance on various issues arising in the application of tax treaties. Decree No. 2026-15551 is effective from 20 August 2026.

The latest decree included the following added sections:

• Section 2.8.2, which covers the application of tax treaties…