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Update - Tax Treaty between Kosovo and the Netherlands

14 August 2020

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Treaty Development

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Kosovo-Netherlands-BES Island

The income tax treaty between Kosovo and the Netherlands was signed on 29 July 2020. The treaty 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 Netherlands 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 Eustatius, and Saba (BES Islands), but...