Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 27/06/2019

Netherlands

Reservation contained in the instrument of acceptance, deposited on 15 October 1996 - Or. Engl.

In conformity with the provisions of Article 29, paragraph 1, of the Convention, the Kingdom of the Netherlands accepts the said Convention for the Kingdom in Europe, the Netherlands Antilles and Aruba, subject to the following reservations.

The Kingdom of the Netherlands (for the Netherlands) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention that it reserves the right:

- not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1, (b), (i), (iii), letters B, C, D, E, F and G, and (iv);

- not to provide assistance in respect of any tax claim which is in existence on the date of entry into force of the Convention for the Kingdom of the Netherlands (for the Netherlands);

- not to provide assistance in the service of documents for all taxes.

The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares in accordance with Article 30, paragraph 1 (a), (b), (c), (d) and (e) of the Convention that it reserves the right:

- not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1, (b);

- not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes;

- not to provide assistance in respect of any tax claim which is in existence on the date of entry into force of the Convention for the Kingdom of the Netherlands (for the Netherlands Antilles and Aruba);

- not to provide assistance in the service of documents for all taxes;

- not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.

[Note by the Secretariat: Reservation partially withdrawn in the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.]
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 29, 30

Withdrawal of a reservation contained in a letter from the Permanent Representative of the Netherlands, dated 18 July 2001, registered at the Secretariat General on 19 July 2001 - Or. Engl.

The Kingdom of the Netherlands, for the Kingdom in Europe and Aruba, withdraws the reservation with regard to the category listed in Article 2, paragraph 1, subparagraph (b), (iii), under letter C, of the Convention, made at the time of deposit of its instrument of acceptance on 15 October 1996. This means that the said reservation will last with regard to the Netherlands Antilles.

Notes by the Secretariat: The reservation now reads as follows:

"The Kingdom of the Netherlands (for the Netherlands and Aruba) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention, that it reserves the right :

- not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1,(b), (i), (iii), letters B, D, E, F and G, and (iv);

(…)
The Kingdom of the Netherlands (for the Netherlands Antilles) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention, that it reserves the right :

- not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1,(b), (i), (iii), letter C."

The Netherlands confirm the above mentioned reservation for Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) as from 10 October 2010. The reservation remains valid for Aruba.
See also the Communication from the Permanent Representation of the Netherlands registered at the Secretariat General on 28 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.]]
Period covered: 19/07/2001 -
Articles concerned : 30

Partial withdrawal of reservations contained in the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

In respect of the European part of the Netherlands, the reservations included in Article 30, paragraph 1(a), (b), (c) and (d) of the Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), made at the time of ratification of the Convention, are withdrawn.
In respect of the Caribbean part of the Netherlands, Aruba, Curaçao and Sint Maarten, the reservations included in Article 30, paragraph 1 (a), (b), (c), (d) and (e) of the Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), made at the time of ratification of the Convention, are withdrawn, with the provision that:
- In respect of Curaçao, the following reservation is maintained: that no assistance will be provided in relation to compulsory social security contributions payable to general government or to social security institutions established under public law, as referred to in Article 2, paragraph 1(b) ii, of the Convention;
- In respect of Sint Maarten, the following reservation is maintained: that no assistance will be provided in relation to compulsory social security contributions payable to general government or to social security institutions established under public law, as referred to in Article 2, paragraph 1(b) ii, of the Convention, and no assistance will be provided in relation to taxes referred to in Article 2, paragraph 1 (b) iii B and D, of the Convention.
Period covered: 29/05/2013 -
Articles concerned : 29, 30


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