Doing business across borders? Prepare for new tax treaties

In total, the Netherlands is negotiating with no fewer than twelve countries this year. Four specific countries are on the drawing board for concluding or updating treaties: New Zealand, Nigeria, Peru and Zimbabwe.

In addition, discussions are ongoing with Aruba, Brazil, Ecuador, Mozambique, Uganda, Portugal, Romania and Suriname. The Ministry of Foreign Affairs updates this overview every quarter.

In addition to ongoing negotiations, concrete steps have already been taken with other countries. An overview of the latest developments:

• Ready for signature: An agreement has been reached with Spain and Sweden
• Before parliament: The treaties with Bangladesh, Belgium and Thailand have been signed and are now awaiting parliamentary approval

Note on Germany:

Do you do business in Germany? Pay close attention. The amended tax treaty with our eastern neighbor entered into force on 1 January 2026.

If you operate in Germany, this change has implications for the tax rules regarding permanent establishment and the application of withholding taxes.

In a rapidly changing geopolitical world, the government stresses the increasing importance of robust tax treaties. There is explicit attention for developing countries such as Nigeria, as well as for modernizing agreements with countries like New Zealand.

If your business operates internationally or you hold private assets abroad, make sure to follow these developments closely and seek timely tax advice. This will help you avoid unexpected outcomes and fully benefit from available tax opportunities.

Source: Rijksoverheid, 23 april 2026