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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/07/2019

Netherlands

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

The Kingdom of the Netherlands (for the Netherlands) declares, in accordance with Article 4, paragraph 3, that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 4

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. and withdrawn in a Note Verbale from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands (for the Netherlands) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention, insofar as these requests concern social security contributions.
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 9

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares, in accordance with Article 4, paragraph 3, that authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.
Period covered: 01/02/1997 - 10/10/2010
Articles concerned : 4

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/02/1997 - 10/10/2010
Articles concerned : 9

Declaration contained in a Note Verbale from the Permanent Representation of the Netherlands, dated 2 December 1996, registered at the Secretariat General on 5 December 1996 - Or. Engl. and withdrawn in a declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

Article 30, paragraph 2, of the Convention prohibits other reservations than those explicitly allowed under paragraph 1 of Article 30. In the present context, this means that all reservations further limiting the application of provisions of the Convention are prohibited. The declaration made in respect to the Netherlands Antilles and Aruba, however, is of a different nature as it refers to territorial application and does not, in the view of the Netherlands Government, constitute a reservation prohibited under Article 30 of the Convention. The Netherlands Antilles and Aruba will observe the Convention in relation to those Parties to the Convention with which a convention for the avoidance of double taxation has been concluded.
The Kingdom of the Netherlands will apply the Convention to the Netherlands Antilles and Aruba only in respect of Parties to this Convention with which the Kingdom of the Netherlands has concluded a convention for the avoidance of double taxation which is applicable to the Netherlands Antilles and/or Aruba and which contains a provision concerning exchange of information.
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 30

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

ANNEX A

Taxes to which the Convention applies for the Netherlands:

Article 2, paragraph 1 (a)

- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Vennootschapsbelasting)
- Dividend Tax (Dividendbelasting)
- Wealth Tax (Vermogensbelasting)

Article 2, paragraph 1 (b)

- Social Security Contributions (Premies sociale verzekering)

Article 2, paragraph 1 (c)

- Inheritance, Transfer or Gift Tax (Rechten van successie, overgang of schenking)
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 2

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

ANNEX A

Taxes to which the Convention applies for the Netherlands Antilles:

Article 2, paragraph 1 (a)

- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Winstbelasting)
Period covered: 01/02/1997 - 10/10/2010
Articles concerned : 2

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

ANNEX A

Taxes to which the Convention applies for Aruba :

Article 2, paragraph 1 (a)

- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Winstbelasting)
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 2

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

ANNEX C - Definition of the term "national" for the purpose of the Convention:

The term "national" means for the Netherlands:

1. all individuals possessing the Dutch nationality;
2. all legal persons, companies and associations deriving their status as such from the laws in force in the Netherlands.
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 3

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

ANNEX C - Definition of the term "national" for the purpose of the Convention:

The term "national" means for the Netherlands Antilles:

1. all individuals possessing the Dutch nationality;
2. all legal persons, companies and associations deriving their status as such from the laws in force in the Netherlands Antilles.
Period covered: 01/02/1997 - 10/10/2010
Articles concerned : 3

Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.

ANNEX C - Definition of the term "national" for the purpose of the Convention:

The term "national" means for Aruba:

1. all individuals possessing the Dutch nationality and having a legally valid title of residence for Aruba;
2. all legal persons, companies and associations deriving their status as such from the laws in force in Aruba.
Period covered: 01/02/1997 - 29/05/2013
Articles concerned : 3

Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl.

The Kingdom of the Netherlands (for Curaçao, Sint Maarten and the Caribbean part of the Nertherlands (the islands of Bonaire, Sint Eustatius and Saba) and Aruba) declares, in accordance with Article 4, paragraph 3, that authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.

[Note by the Secretariat: This Declaration supplements 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: 10/10/2010 - 29/05/2013
Articles concerned : 4

Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl.and withdrawn or amended by a declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands (for Curaçao, Sint Maarten and the Caribbean part of the Nertherlands (the islands of Bonaire, Sint Eustatius and Saba) and Aruba) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention.

[Note by the Secretariat: This Declaration supplements 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: 10/10/2010 - 29/05/2013
Articles concerned : 9

Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl.

ANNEX A

Taxes to which the Convention applies for Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba):

Article 2, paragraph 1.a:

- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Winstbelasting)

[Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands dated 27 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.]
Period covered: 10/10/2010 - 29/05/2013
Articles concerned : 2

Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl.

ANNEX C – Definition of the term "national" for the purpose of the Convention

The term "national" means for Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba):

1. all individuals possessing the Dutch nationality;
2. all legal persons, companies and associations deriving their status as such from the laws in force in Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba).

[Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands dated 27 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.]
Period covered: 10/10/2010 - 29/05/2013
Articles concerned : 3

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For the European part of the Netherlands:
The Kingdom of the Netherlands, for the European part of the Netherlands, maintains the following declaration: in accordance with Article 4, paragraph 3, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2013 -
Articles concerned : 4

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For the Caribbean part of the Netherlands:
The Kingdom of the Netherlands, for the Caribbean part of the Netherlands, maintains the following declaration: in accordance with Article 4, paragraph 3, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2013 -
Articles concerned : 4

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For Aruba:
The Kingdom of the Netherlands, for Aruba, maintains the following declaration: in accordance with Article 4, paragraph 3, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2013 -
Articles concerned : 4

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For Curaçao:
The Kingdom of the Netherlands, for Curaçao, maintains the following declaration: in accordance with Article 4, paragraph 3, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2013 -
Articles concerned : 4

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For Curaçao:
The Kingdom of the Netherlands, for Curaçao, amends the following declaration: in accordance with Article 9, paragraph 3, it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention, in so far as the requests concern social security contributions.
Period covered: 01/09/2013 -
Articles concerned : 9

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For Sint Maarten:
The Kingdom of the Netherlands, for Sint Maarten, maintains the following declaration: in accordance with Article 4, paragraph 3, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2013 -
Articles concerned : 4

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

For Sint Maarten:
The Kingdom of the Netherlands, for Sint Maarten, amends the following declaration: in accordance with Article 9, paragraph 3, it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention, in so far as the requests concern social security contributions, taxes on immovable property and specific taxes on goods and services such as excise taxes.
Period covered: 01/09/2013 -
Articles concerned : 9

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands amends Annex A as follows:

ANNEX A – Existing taxes to which the Convention shall apply:

For the European part of the Netherlands:

Article 2, paragraph 1 (a) (i)
- Income tax (Inkomstenbelasting)
- Salaries tax (Loonbelasting)
- Corporation tax (Vennootschapsbelasting)
- Dividend tax (Dividendbelasting)

Article 2, paragraph 1 (b) (ii)
- Social security contributions (Premies sociale verzekering)

Article 2, paragraph 1 (b) (iii)
A. Inheritance, Transfer or Gift Tax (erfbelasting, schenkbelasting)
C. Value added tax (Omzetbelasting)
Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands amends Annex A as follows:

ANNEX A – Existing taxes to which the Convention shall apply:

For the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba):

Article 2, paragraph 1 (a) (i)
- Income tax (Inkomstenbelasting)
- Salaries tax (Loonbelasting)
- Corporation tax (Vennootschapsbelasting)
Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands amends Annex A as follows:

ANNEX A – Existing taxes to which the Convention shall apply:

For Aruba:

Article 2, paragraph 1 (a) (i)
- Income tax (Inkomstenbelasting)
- Salaries tax (Loonbelasting)
- Corporation tax (Winstbelasting)
- Dividend tax (Dividendbelasting)
Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands amends Annex A as follows:

ANNEX A – Existing taxes to which the Convention shall apply:

For Curaçao:

Article 2, paragraph 1 (a) (i)
- Income tax (Inkomstenbelasting)
- Salaries tax (Loonbelasting)
- Corporation tax (Winstbelasting)

Article 2, paragraph 1 (b) (iii)
A. Inheritance tax (Successiebelasting)
B. Land tax (Grondbelasting)
C. Value added tax (Omzetbelasting)
D. Excise duties (Accijnzen):
- special import duty on petrol (bijzonder invoerrecht op benzine)
- excise duty on beer (accijns op bier)
- excise duty on cigarettes (accijns op sigaretten)
- excise duty on spirits (accijns op gedistilleerd)
E. Motor vehicles tax (Motorrijtuigenbelasting)
Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands amends Annex A as follows:

ANNEX A – Existing taxes to which the Convention shall apply:

For Sint Maarten:

Article 2, paragraph 1 (a) (i)
- Income tax (Inkomstenbelasting)
- Wage tax (Loonbelasting)
- Profit tax (Winstbelasting)
- Savings tax (Spaarvermogensheffing)

Article 2, paragraph 1 (b) (iii)
A. Inheritance tax (Successiebelasting)
B. Transfer tax (Overdrachtsbelasting)
C. Turnover tax (Belasting op bedrijfsomzetten)
E. Motor vehicles tax (Motorrijtuigenbelasting)
Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in two Notes Verbales from the Ministry of Foreign Affairs of Kingdom of the Netherlands deposited with the Secretary General of the OECD with the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, on 29 May 2013 - Or. Engl.

ANNEX C – Definition of the word "national" for the purpose of the Convention

The term “national” means for the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten:

- all individuals possessing the Dutch nationality;
- all legal persons, companies and associations deriving their status as such from the laws in force in the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten.
Period covered: 01/09/2013 -
Articles concerned : 2

Declarations contained in a Note Verbale from the Ministry of Foreign Affairs of the Netherlands, dated 7 October 2014, registered at the Secretariat General of the OECD on 23 October 2014 - Or. Engl.

The Kingdom of the Netherlands amends Annex A, for the European and Caribean part of the Netherlands, as follows:

ANNEX A – Taxes to which the Convention would apply

For the European part of the Netherlands, the Convention shall apply to taxes of every kind and description which fall whithin categories set out in Article 2.1.a and 2.1.b.

For the Caribean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), the Convention shall apply to taxes of every kind and description which fall within categories set out in Article 2.1.a and 2.1.b.
Period covered: 01/02/2015 -
Articles concerned : 2

Declaration contained in a Note Verbale from the Permanent Representation of the Netherlands to the Council of Europe, dated 22 July 2016, registered at the Secretariat General on 22 July 2016 - Or. Engl.

The Permanent Mission of the Kingdom of the Netherlands to the Council of Europe has the honour to refer to the underneath declaration for the Kingdom of the Netherlands, on behalf of the European part of the Netherlands and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), concerning the Convention on Mutual Administrative Assistance in Tax Matters. This declaration is made in accordance with the provisions of Article 32 of the Agreement.
Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
Period covered: 22/07/2016 -
Articles concerned : 28

Declaration contained in a Note Verbale from the Permanent Representation of the Netherlands, dated 15 December 2016, registered at the Secretariat General on 20 December 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 20/12/2016 -
Articles concerned : 28

Declaration contained in a Note verbale from the Permanent Representation of the Netherlands to the Council of Europe, dated 13 August 2018, registered at the Secretariat General on 14 August 2018 - Or. Engl.

The Permanent Mission of the Kingdom of the Netherlands to the Council of Europe has the honor to refer to the underneath declaration for the Kingdom of the Netherlands, on behalf of Aruba, concerning the Convention on Mutual Administrative Assistance in Tax Matters. This declaration is in accordance with the provisions of Article 32 of the Agreement.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 14/08/2018 -
Articles concerned : 28

Declaration in a Note verbale from the Permanent Representation of the Netherlands to the Council of Europe, dated 13 August 2018, registered at the Secretariat General on 14 August 2018 - Or. Engl.

The Permanent Mission of the Kingdom of the Netherlands to the Council of Europe has the honor to refer to the underneath declaration for the Kingdom of the Netherlands, on behalf of Curaçao, concerning the Convention on Mutual Administrative Assistance in Tax Matters. This declaration is in accordance with the provisions of Article 32 of the Agreement.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 14/08/2018 -
Articles concerned : 28

Declaration contained in a Note verbale from the Permanent Representation of the Netherlands to the Council of Europe, dated 13 August 2018, registered at the Secretariat General on 14 August 2018 - Or. Engl.

The Permanent Mission of the Kingdom of the Netherlands to the Council of Europe has the honor to refer to the underneath declaration for the Kingdom of the Netherlands, on behalf of Curaçao, concerning the Convention on Mutual Administrative Assistance in Tax Matters. This declaration is in accordance with the provisions of Article 32 of the Agreement.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 14/08/2018 -
Articles concerned : 28


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