Submitted by the Kingdom of the Netherlands in Respect of the Netherlands)
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Deposited on 29 March 2019 The Netherlands (submitted by the Kingdom of the Netherlands in respect of the Netherlands) Status of List of Reservations and Notifications upon Deposit of the Instrument of Acceptance This document contains the list of reservations and notifications made by the Kingdom of the Netherlands in respect of the Netherlands1 upon deposit of the instrument of acceptance pursuant to Articles 28(4), 28(5), 29(1) and 29(2) of the Convention. 1 Since 10 October 2010, the Kingdom of the Netherlands consists of four autonomous countries: Aruba, Curaçao, St Maarten and the Netherlands. The Netherlands consists of the European part and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba). 1 Deposited on 29 March 2019 Article 2 – Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, the Netherlands wishes the following agreements to be covered by the Convention: Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument 1 CONVENTION BETWEEN THE Albania Original 22-7-2004 15-11-2005 KINGDOM OF THE NETHERLANDS AND THE REPUBLIC OF ALBANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 2 CONVENTION BETWEEN THE Argentina Original 27-12-1996 11-02-1998 KINGDOM OF THE NETHERLANDS AND THE ARGENTINE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 3 CONVENTION BETWEEN THE Armenia Original 31-10-2001 22-11-2002 KINGDOM OF THE NETHERLANDS AND THE REPUBLIC OF ARMENIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 4 AGREEMENT BETWEEN THE KINGDOM Australia Original 17-03-1976 27-09-1976 OF THE NETHERLANDS AND Amending 30-06-1986 01-05-1987 AUSTRALIA FOR THE AVOIDANCE OF instrument DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 5 VERDRAG TUSSEN HET KONINKRIJK Austria Original 01-09-1970 21-04-1971 DER NEDERLANDEN EN DE REPUBLIEK Amending 18-12-1989 28-12-1990 OOSTENRIJK TOT HET VERMIJDEN VAN instrument (a) DUBBELE BELASTING MET Amending 26-11-2001 26-01-2003 BETREKKING TOT BELASTINGEN NAAR instrument (b) HET INKOMEN EN NAAR HET Amending 08-10-2008 23-05-2009 VERMOGEN (CONVENTION BETWEEN instrument (c) THE KINGDOM OF THE NETHERLANDS Amending 08-09-2009 01-07-2010 AND THE REPUBLIC OF AUSTRIA FOR instrument (d) THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL) 6 CONVENTION BETWEEN THE Azerbaijan Original 22-09-2008 18-12-2009 KINGDOM OF THE NETHERLANDS AND THE REPUBLIC OF AZERBAIJAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF 2 Deposited on 29 March 2019 Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 7 CONVENTION BETWEEN THE Bahrain Original 16-04-2008 24-12-2009 GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND THE GOVERNMENT OF THE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 8 CONVENTION BETWEEN THE Bangladesh Original 13-07-1993 08-06-1994 KINGDOM OF THE NETHERLANDS AND THE PEOPLE'S REPUBLIC OF BANGLADESH FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 9 CONVENTION BETWEEN THE Barbados Original 28-11-2006 12-07-2007 KINGDOM OF THE NETHERLANDS AND Amending 27-11-2009 13-11-2011 BARBADOS FOR THE AVOIDANCE OF instrument DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 10 CONVENTION BETWEEN THE Belarus Original 26-03-1996 31-12-1997 GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON PROPERTY 11 CONVENTION BETWEEN THE Yugoslavia Original 22-02-1982 06-02-1983 KINGDOM OF THE NETHERLANDS AND (Bosnia and THE SOCIALIST FEDERAL REPUBLIC OF Herzegovina) YUGOSLAVIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 12 CONVENTION BETWEEN THE Canada Original 27-05-1986 21-08-1987 KINGDOM OF THE NETHERLANDS AND Amending 04-03-1993 30-07-1994 CANADA FOR THE AVOIDANCE OF instrument (a) DOUBLE TAXATION AND THE Amending 25-08-1997 15-01-1999 PREVENTION OF FISCAL EVASION instrument (b) WITH RESPECT TO TAXES ON INCOME 13 AGREEMENT BETWEEN THE China Original 31-05-2013 31-08-2014 GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION 3 Deposited on 29 March 2019 Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 14 AGREEMENT BETWEEN THE KINGDOM Croatia Original 23-05-2000 06-04-2001 OF THE NETHERLANDS AND THE REPUBLIC OF CROATIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 15 CONVENTION BETWEEN THE Czechoslovakia Original 04-03-1974 05-11-1974 KINGDOM OF THE NETHERLANDS AND (Czech Republic) Amending 26-06-1996 11-04-1997 THE CZECHOSLOVAK SOCIALIST instrument (a) REPUBLIC FOR THE AVOIDANCE OF Amending 15-10-2012 31-05-2013 DOUBLE TAXATION AND THE instrument (b) PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL 16 AGREEMENT BETWEEN THE Egypt Original 21-04-1999 20-05-2000 GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND THE GOVERNMENT OF THE ARAB REPUBLIC OF EGYPT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 17 CONVENTION BETWEEN THE Estonia Original 14-03-1997 08-11-1998 KINGDOM OF THE NETHERLANDS AND Amending 14-07-2005 21-05-2006 THE REPUBLIC OF ESTONIA FOR THE instrument (a) AVOIDANCE OF DOUBLE TAXATION Amending 26-06-2008 22-05-2009 AND THE PREVENTION OF FISCAL instrument (b) EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 18 CONVENTION BETWEEN THE Ethiopia Original 10-08-2012 01-09-2016 KINGDOM OF THE NETHERLANDS AND Amending 18-8-2014 30-9-2016 THE FEDERAL DEMOCRATIC REPUBLIC instrument OF ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 19 AGREEMENT BETWEEN THE Finland Original 28-12-1995 20-12-1997 KINGDOM OF THE NETHERLANDS AND THE REPUBLIC OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 20 CONVENTION ENTRE LE France Original 16-03-1973 29-03-1974 GOUVERNEMENT DU ROYAUME DES Amending 07-04-2004 24-07-2005 PAYS-BAS ET LE GOUVERNEMENT DE Instrument 4 Deposited on 29 March 2019 Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument LA RÉPUBLIQUE FRANÇAISE TENDANT À ÉVITER LES DOUBLES IMPOSITIONS ET À PRÉVENIR L’ÉVASION FISCALE EN MATIÈRE D’IMPÔTS SUR LE REVENU ET SUR LA FORTUNE 21 AGREEMENT BETWEEN THE Georgia Original 21-03-2002 21-02-2003 GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND THE GOVERNMENT OF GEORGIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 22 VERDRAG TUSSEN HET KONINKRIJK Germany Original 12-04-2012 01-12-2015 DER NEDERLANDEN EN DE BONDSREPUBLIEK DUITSLAND TOT Amending 11-01-2016 31-12-2016 HET VERMIJDEN VAN DUBBELE instrument BELASTING EN HET VOORKOMEN VAN HET ONTGAAN VAN BELASTING MET BETREKKING TOT BELASTINGEN NAAR HET INKOMEN (CONVENTION BETWEEN THE KINGDOM OF THE NETHERLANDS AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME) 23 CONVENTION BETWEEN THE Ghana Original 10-03-2008 12-11-2008 KINGDOM OF THE NETHERLANDS AND Amending 10-03-2017 31-12-2017 THE REPUBLIC OF GHANA FOR THE instrument ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS AND THE PREVENTION OF TAX EVASION AND AVOIDANCE 24 CONVENTION BETWEEN THE Greece Original 16-07-1981 17-07-1984 KINGDOM OF THE NETHERLANDS AND Amending 18-01-2006 01-07-2006 THE HELLENIC REPUBLIC FOR THE instrument AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 25 AGREEMENT BETWEEN THE Hong Kong Original 22-03-2010 24-10-2011 KINGDOM OF THE NETHERLANDS AND THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL 5 Deposited on 29 March 2019 Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument EVASION WITH RESPECT TO TAXES ON INCOME 26 CONVENTION BETWEEN THE Hungary Original 05-06-1986 25-09-1987 GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS AND THE GOVERNMENT OF THE HUNGARIAN PEOPLE'S REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 27 CONVENTION BETWEEN THE Iceland Original 25-09-1997 27-12-1998 KINGDOM OF THE NETHERLANDS AND THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 28 CONVENTION BETWEEN THE India Original 30-07-1988 21-01-1989 KINGDOM OF THE NETHERLANDS AND Amending 10-05-2012 02-11-2012 THE REPUBLIC OF INDIA FOR THE instrument