End to tax treaty Russia-Netherlands- update

Update April 9, 2021: the Russian government has decided to submit the draft bill on denouncing the treaty to the State Duma. If the Duma approves the bill before 1 July 2021, the tax treaty will end per 1 January 2022. Should approval occur after 1 July, the tax treaty would end per 1 January 2023.

The Double Tax Treaty with the Netherlands will soon end following termination by Russia. A draft bill on termination was presented in December and a compromise between both states seems unlikely.

If the proposal is approved by the Duma, the Russian government will end the treaty before July 1. From 2022, the tax rates for dividend payments, interest and royalties will then be much higher. Hence forward, a dividend payment from Russia to the Netherlands will be subject to 15 percent withholding tax instead of 5 percent, for interest and royalties that will be 20 percent instead of 0. In addition, there will no longer be any agreement as to which country levies tax in which cases. More information about the backgrounds and consequences of the tax treaty termination is available in Raam op Rusland (Window to Russia) in which Lodewijk Schlingemann of Juralink was interviewed.

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12 march 2024

Amendments to the Government Commission Approval procedure

In accordance with the recently introduced amendments to the Government Decree No. 295 dd. March 6, 2022, ...

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