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The Netherlands-Ukraine Treaty

The Netherlands-Ukraine Treaty is amended and the amendments are effective as of August 31, 2021 (Trb. 2021, 112).

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What will be amended?

Adjusted are amongst others the withholding tax rates on participation dividends, interest and royalties.

Furthermore, the Netherlands-Ukraine Treaty now contains an anti-abuse provision that prevents the benefits of the treaty from being used solely to avoid taxation. In the event of such improper use or abuse, the possibility of relying on the benefits of the tax treaty will cease. This amendment is in line with the government’s policy of including anti-abuse provisions in tax treaties. Arbitration is now possible at the request of the taxpayer and the provisions for the exchange of information and for administrative assistance in collection have been amended.
As far as possible, the tax treaty has been brought into line with the latest international developments in the field of, among other things, the exchange of information and, according to official reports, it complies with the minimum standards from the OECD/G20 BEPS project against tax avoidance.

Would you like to know more about the treaty? Read more.

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