Dutch Tax / Bilateral Investment Treaty overview Q4, 2015
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1 Dutch Tax / Bilateral Investment Treaty overview Q4, 2015 Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam The Netherlands T T DTS NOW duijn@duijntax.com 1 of 16
2 Dutch Tax / Bilateral Investment Treaty overview Q4, 2015 i. Which Dutch tax treaties have been concluded recently? ii. Concluded tax treaty highlights iii. Which Dutch tax treaties have been amended recently? iv. Amended tax treaty highlights v. Which tax treaties are being (re)negotiated? vi. Recent Dutch treaty opportunities vii. Dutch tax treaty and Dutch bilateral investment treaty list viii. Dutch bilateral investment treaty only list Contents 2 of 16
3 i) Which tax treaties have been concluded recently? Tax treaties with the Netherlands Country Signed Applicable Kenia July 22, 2015 Waiting for parliamentary ratification Zambia July 15, 2015 Waiting for parliamentary ratification Malawi April 19, 2015 Waiting for parliamentary ratification Curaçao December 12, 2013 January 1st, 2016 United Kingdom (Bank Tax) June 12, 2013 January 1st, 2011 (retrospective) Ethiopia August 10, 2012 July 10, 2014 Panama October 6, 2010 December 1, 2011 Hong-Kong March 22, 2010 October 24, 2010 Oman October 5, 2009 December 29, 2011 Saudi Arabia October 13, 2008 December 1, 2010 Azerbaijan September 22, 2008 December 18, 2009 United Arab Emirates May 8, 2008 June 2, of 16
4 ii) Concluded tax treaty highlights - Kenia: Tax Treaty: - Dividend Withholding tax 10% - Interest Withholding tax 10% - Royalties Witholding tax 10% - Zambia: Tax Treaty: - Dividend Withholding tax 5% - Interest Withholding tax 10% - Royalties Withholding tax 7,5% - Malawi: Tax Treaty: - Dividend Withholding tax 5% - Interest Withholding tax 10% - Royalties Withholding tax 5% - Curacao: Tax Treaty: - Dividend Withholding tax 0% - Introduction LOB Clause. - United Kingdom: Tax treaty for the avoidance of double bank tax 4 of 16
5 iii) Which treaties have been amended recently? Amended Dutch tax treaties Country Signed Applicable as of Indonesië July 30, 2015 Waiting for parliamentary ratification Curaçao December 12, 2013 Waiting for parliamentary ratification Canada September 18, 2013 November 1, 2013 United Kingdom June 12, 2013 January 1, 2014 China May 15, 2013 August 31, 2014 Norway April, November 30, 2013 Czech Republic October 15, 2012 May 31, 2013 India May 5, 2012 November 2, 2012 Germany April 12, 2012 Waiting for parliamentary ratification Japan August 25, 2010 December 29, 2011 Slovakia June 7, 2010 December 1, of 16
6 iv) Amended tax treaty highlights Indonesia: 5% dividend withholding tax for >25% participations, 15% for smaller ones. Curacao: Introduction of 0% dividend withholding tax, limitation on benefits clause, expected entry, reduction of 8,3% to 5% up to 2019, entry into force January 1 st, Canada: Information exchange clause amended; United Kingdom: Government employees and profit attribution permanent establishments; China: Revised information exchange clause and reduction of dividend withholding tax to 5%; Norway: Reduction of dividend withholding tax pertaining to pension funds, providing services can constitute a permanent establishment (if the services take place for a period exceeding a 6 month threshold) and Pensions, annuities and social security benefits taxing rights are allocated to the source country; Czech Republic: Revised information exchange clause, government employee clause as well as a change in the relief of double taxation method from a Czech Republic perspective. 6 of 16
7 v) What Tax treaties are being (re)negotiated? Based on a.o. the Dutch State Secretary announcement (December 10, 2014): The treaties with the following countries are currently negotiated: - Belgium, Canada, Germany, France and Thailand. The treaties with the following countries are currently renegotiated: - Bangladesh, Egypt, Philippines, Georgia, India, Indonesia, Kyrgyzstan, Malawi, Morocco, Mongolia, Nigeria, Uganda, Ukraine, Uzbekistan, Pakistan, Sri Lanka, Vietnam and Zimbabwe. The treaty negotiations with the following countries are going to be initiated: - Iraq, Mozambique and Senegal. 7 of 16
8 vi) Recent Dutch treaty opportunities? Germany, signed on 12 April, 2012, hopefully to apply as from January 1 st, 2016, comprehensive protocol; Japan, amended as per August 25, 2010, applies as from December 29 th, 2011, 0% dividend withholding tax rate available, includes a limitation on benefits article; Ethiopia, bilateral investment treaty in force, tax treaty in force as of July 10, 2014; Argentina cancelled its tax treaty with several countries including Spain. Because the Netherlands has a solid tax treaty as well as a Bilateral Investment Treaty, this is a genuine treaty opportunity. 8 of 16
9 vii) Dutch tax treaty / bilateral investment treaty list LEGENDA Country Year Signing Dividend Interest Royalty LOB BIT Dutch tax treaty Bilateral Investment Treaty This is the country with wich the treaty had been signed, or its successor (for instance former Sovjet Union states) This is the year in which the treaty was signed. This typically does not coincide with the year of enactment and/or the applicable year The dividend withholding tax rates are divided by a / to reflect the portfolio investment rate on the one hand and the corporate participation rate (with a certain percentage of vote and/or value threshold which needs to be met) The interest withholding tax rates are divided by a / to reflect the different applicable rates. The lower rate is typically the rate used by banks and government owned businesses. The royalty withholding tax rates are divided by a / to reflect the different applicable rates. The rates used differ by category of royalty income, such as trademarks, patents or movie licenses. Stands for Limitation On Benefits clause, which restricts the eligibility of the treaty benefits to qualified persons under the treaty. Bilateral Investment Treaty (the treaty with Venezuala has been cancelled, therefore the X has been inserted. It still remains in force) DTT BIT 9 of 16
10 vii) Dutch tax treaty / bilateral investment treaty list Maximum Withholding Tax Rates Country Year Signing Dividend Interest Royalty LOB BIT Albania /5/15 0/5/10 10 N Y Argentina / /5/10/15 N Y Armenia /5/15 0/5 5 N Y Aruba /7,5/ N N Australia N N Austria /15 0 0/10 N N Azerbaijan /10 0/10 5/10 N X Bangladesh /15 7,5/10 10 N Y Bahrein / N N Barbados Belarus 2006/2009 0/15 5 0/5 N N /5/15 5 3/5/10 N Y Belgium 1933/1970/2001 0/5/15 0/10 0 N N Bosnia / N Y Brazil /10/15 15/25 N N Bulgaria / N Y Canada 1957/1986 5/10/15 0/10 0/10 N Y China (P.R.C.) /10 6/10 N Y Croatia / N Y Curaçao /7,5/ N N Czech Republic / N Y 10 of 16
11 vii) DTT / BIT list continued Maximum Withholding Tax Rates Country Year Signing Dividend Interest Royalty LOB BIT Denmark 1957/1996 0/ N N Egypt / N Y Estonia /15 0/10 5/10 N Y Finland 1954/1970/1995 0/ N N France 1949/1973 5/15 0/10 0 N N Georgia /5 0 0 N Y Germany 1959/ / N N Ghana /10 0/8 8 N Y Greece /15 8/10 5/7 N N Hong-Kong / Y N Hungary 1938/1986 5/ N Y Iceland / N N India /10/15 10/15 10/20 N Y Indonesia 1973/ /10 10 N Y Ireland / N N Israel /10/15 10/15 5/10 N N Italy 1957/1990 5/10/15 0/10 5 N N Japan /5/10 0/10 0 Y N 11 of 16
12 vii) DTT / BIT list continued Maximum Withholding Tax Rates Country Year Signing Dividend Interest Royalty LOB BIT Jordan /5/ N Y Kazakhstan /5/15 0/10 10 N Y Kenya / N Y Korea South /15 10/15 10/15 N Y Kosovo / N N Kuwait N Y Kyrgyzstan N Y Latvia /15 0/10 5/10 N Y Lithuania / /10 N Y Luxembourg ,5/ N N Macedonia / N Y Malawi /10/ N Y Malaysia 1988/1996/2009 0/ N Y Malta / /10 N Y Mexico 1993/2008 0/5/15 0/5/10/15 10 N Y Moldova /5/15 0/5 0 N Y Morocco /25 10/25 10 N Y Netherlands Antilles 1964/1985/1996/2005 8,3/ N N 12 of 16
13 vii) DTT / BIT list continued Maximum Withholding Tax Rates Country Year Signing Dividend Interest Royalty LOB BIT New Zealand /10 10 N N Nigeria ,5/15 12,5 12,5 N Y Norway 1950/1966/1990 0/ N N Oman / N Y Pakistan /20 10/15/20 5/15 N Y Panama /15 0/5 5 N Y Philippines /15 10/15 10/15 N Y Poland 1979/2002 5/15 0/5 5 N Y Portugal /10 15 N N Qatar / N N Romania 1979/1998 0/5/ N Y Russia / N Y Saudi Arabia / N N Serbia / N Y Singapore /15 0/10 0 N Y Slovakia / N Y Slovenia /15 0/5 5 N Y South Africa 1971/2005 5/ N Y Spain / N N Sri Lanka 1982 This document is only informative 10/15and should not be used5/10 10 N Y 13 of 16
14 vii) DTT / BIT list continued Maximum Withholding Tax Rates Country Year Signing Dividend Interest Royalty LOB BIT St Martin 1964/1985/1996/2005 8,3/ N N Suriname ,5/15/20 5/10 5/10 N N Sweden 1935/1952/1968/1991 0/ N N Switzerland / N N Taiwan /10 10 N N Tajikistan N Y Thailand /25 10/25 5/15 N Y Tunisia /20 7,5 7,5 N Y Turkey /10/15/20 0/10/15 10 N Y Uganda /5/15 0 0/10 N Y Ukraine /5/15 0/2/10 0/10 N Y United Arab Emirates United Kingdom United States /5/ N N 1935/1948/1967/1980/ /5/10/ N N 1948/1992 0/5/ Y N Uzbekistan /5/15 0/10 0/10 N Y Venezuela /10 5 5/7/10 N X Vietnam /7/15 7 5/10/15 N Y Zambia /10/ ,5 N Y Zimbabwe / N Y 14 of 16
15 viii) Bilateral investment treaty only list Country Country Country Country Belize Cuba Jamaica Peru Benin Ecuador Kenya Senegal Bolivia El Salvador Laos Sudan Burkina Faso Eritrea* Lebanon Tajikistan Cambodia Ethiopia Mali Tanzania Cameroon Gambia Mozambique Uruguay Cape Verde Guatemala Namibia Yemen Chile Honduras Nicaragua Costa Rica Ivory Coast Paraguay 15 of 16
16 SCOPE LIMITATION This presentation does not represent an opinion of DTS and should not be relied upon as such. The presentation has not been prepared with the level of due diligence and analysis that would be needed Further research and analysis is required prior This presentation has not been reconciled with the Dutch tax authorities. The information in this presentation is based on general information and cannot be used to base tax or business decisions on. This presentation is intended to provide preliminary guidance in anticipation of further examination, discussions and analysis of issues to be identified. This document was not intended or written to be used, and it cannot be used, for the purpose of avoiding U.S. federal, state or local tax penalties. This includes penalties that may apply if the transaction that is the subject of this document is found to lack economic substance or fails to satisfy any other similar rule of law. Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam The Netherlands Pursuant to an engagement between DTS and Client, General Terms & Conditions of DTS are applicable to the work performed in the execution of the engagement by DTS. The liability with respect to the envisaged engagement is limited in accordance with the provisions laid down in the General Terms & Conditions.Please note that DTS is not liable in any event for lost profits or any consequential, indirect, punitive, exemplary or special damages. T T DTS NOW F duijn@duijntax.com 16 of 16
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