Current status of tax treaties

The State Secretary for Finance recently provided an update on the planned and ongoing negotiations on tax treaties. The Netherlands is negotiating new tax treaties with twelve countries in 2026. The negotiations for seven tax treaties are now complete.

The value of tax treaties

The State Secretary discussed the importance of tax treaties, among other things. A tax treaty gives clarity about which country may levy tax on the income and assets of individuals and businesses.

The State Secretary noted that, in general, the Netherlands is open to negotiations with almost every country. The negotiations may differ somewhat, depending on the country that the Netherlands is in discussion with. The State Secretary pointed out, for example, that during negotiations with Germany and Belgium more emphasis is placed on the tax position of cross-border workers. 

The Netherlands also takes into account in its treaty policy the particular position of developing countries.  For all countries it is, of course, such that the final terms of a tax treaty will also be governed by the particular elements of the tax system concerned, the commitment of the treaty partner and any compromises that may be reached.  

Concluding phase and entry into force

The State Secretary stated that agreements had also been reached with Benin, Spain and Sweden. A signature date is currently being planned with these countries. The State Secretary indicated that the signed tax treaties with Bangladesh, Belgium and Thailand would be submitted to the House of Representatives and the Senate. The treaty with Sint Maarten has already been submitted to Parliament. The amended tax treaty with Germany came into effect on 1 January 2026.

Negotiations

The State Secretary further reported that the Netherlands is negotiating tax treaties with twelve countries in 2026, specifically:  

• Aruba
• Brazil
• Ecuador
• Mozambique
• New Zealand
• Nigeria
• Uganda
• Peru
• Portugal
• Romania
• Suriname 
• Zimbabwe

The Netherlands is also in discussion with Belgium about the inclusion of a possible home-working arrangement in the tax treaty to facilitate (occasional) working from home by cross-border workers. These discussions have not yet resulted in concrete agreements. 

The State Secretary also mentioned that the Netherlands has been approached by Egypt with a request to update the tax treaty from 1991. Previous negotiations, the State Secretary reported, had not led to an agreement. Discussions are underway with Egypt to explore the possibility of starting new negotiations.