International aspects of taxation in the Netherlands

Avoiding double taxation for resident taxpayers

There are two ways in which resident taxpayers can avoid being taxed twice on their foreign-source income and foreign-source profits. In the first place, the Netherlands has concluded bilateral tax treaties with a large number of countries. In the second place, the Netherlands has unilateral provisions that in general apply to situations where no treaty has been concluded with a specific country or where a tax treaty does not include a provision pertaining to a specific case. These unilateral provisions are contained in the 2001 Unilateral Decree on the Avoidance of Double Taxation.