The new income tax treaty between Bulgaria and the Netherlands will enter into force on 31 July 2021. The treaty, signed 14 September 2020, replaces the 1990 tax treaty between the two countries. Taxes Covered The treaty covers Bulgarian personal income tax, corporate income tax, and patent tax and covers Dutch income tax, wages tax, company tax, and dividend tax. The treaty also covers certain taxes in the Caribbean part of the Netherlands, including income tax, wages tax, and the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES, the...