Double Tax Treaty · In force

NetherlandsUnited Kingdom

Public reference summary of the double tax treaty between Netherlands and United Kingdom. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.

Withholding tax rates

Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.

Dividends
15%
Treaty-reduced WHT
Interest
0%
Treaty-reduced WHT
Royalties
0%
Treaty-reduced WHT
Signed
Effective
December 25, 2010

Permanent establishment

Standard OECD model

Key notes

0% on dividends from substantial holdings

FiscalEyes

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