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Update - Tax Treaty between Malawi and the Netherlands

14 May 2015

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Treaty Development

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Malawi-Netherlands

Officials from Malawi and the Netherlands signed an income tax treaty on 19 April 2015. The treaty is the first of its kind directly between the two countries; although the 1948 tax treaty between the Netherlands and the UK had been extended to Malawi through the exchange of notes in 1969 and was later terminated by Malawi with effect from 1 January 2014. Taxes Covered The treaty covers Malawi income tax and fringe benefits tax, and covers Netherlands income tax, wage tax, company tax including the government share in the net profits of the exploitation of natural resources levied pursuant...