International treaties

The Netherlands has bilateral treaties with a number of countries to determine exactly where taxes must be paid (i.e. in which jurisdiction), thus avoiding 'double taxation'. Where a treaty exists, it supersedes Dutch national legislation and is mandatory: there is no discretion to 'choose' where to pay tax. Where a treaty states that tax is to be paid in your country of origin, it may be necessary to claim exemption from at-source deductions in the Netherlands.

Because there are so many different treaties with various countries, the International Office will examine each case on an individual basis to determine whether exemption must be claimed. If so, the staff member will be required to complete a questionnaire.

The Internation Office will undertake the entire process and will ensure that the staff member is duly informed of the tax office's decision. Remember that taxes will still be payable on your return to your home country.