The new income tax treaty between the Netherlands and Thailand was signed on 21 November 2025. Once in force and effective, the new treaty will replace the 1975 tax treaty between the two countries.
Taxes Covered
The treaty covers Dutch income tax, wages tax, company tax, and dividend tax. It covers Thai income tax and petroleum income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting State…