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Tax Treaty between Kosovo and the Netherlands Entering into Force

09 December 2021

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Treaty Development

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Kosovo-Netherlands

The income tax treaty between Kosovo and the Netherlands will enter into force on 31 December 2021. The treaty, signed 29 July 2020, 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. Taxes Covered The treaty covers Kosovo personal income tax and corporate income tax, and covers Dutch income tax, wages tax, company tax, and dividend tax. The treaty also covers taxes in the Caribbean part of the Netherlands, including the island territories of Bonaire, Sint...