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Kosovo Ratifies Pending Tax Treaty with the Netherlands

14 September 2020

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Treaty Development

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Kosovo-Netherlands

On 7 September 2020, Kosovo published Decree No. 119/2020 in the Official Gazette, which provides for the ratification of the pending income tax treaty with the Netherlands. The treaty, signed 29 July 2020 ({News-2020-08-14/T/3-previous coverage}), is the first of its kind directly between the two countries, although the tax treaty between the Netherlands and the former Yugoslavia had applied but was terminated with effect from 1 September 2018. The treaty will enter into force on the last day of the month following the month in which the ratification instruments are exchanged and will apply from 1 January of the year...