Ministry of Foreign Affairs & Trade | 55 Molesworth Street, Private Bag 18 901, Wellington 6160, New Zealand
Ph +64 4 439 8000, | Email:info@mfat.govt.nz
Agreement between New Zealand and the the Kingdom of The Netherlands for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
Treaty Type:
Bilateral/Plurilateral
Common Name:
Netherlands DTA
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
New Zealand and the Netherlands intend to conclude a new Double Taxation Agreement (DTA) to replace the existing DTA signed in 1980 and the subsequent Protocol.
NZ Adherence Status:
In Progress
Negotiation Status:
The first round was held in March 2026 and the second round is scheduled for September/October 2026.
Organisation:
Is Signed By NZ:
No
Signature Date:
Ratified or Signed:
No
Requires Ratification:
No
NZ Territorial Applications:
None
Information about required Legislation:
An Order in Council, made under section BH 1 of the Income Tax Act 2007, will be required to give effect to the DTA under New Zealand law.
Impacts on Maori:
This is a standard DTA which provides benefits to taxpayers generally in respect of cross-border activity and investment with the Netherlands. No disproportionate impact anticipated for Māori interests.
Impacts on Stakeholders:
DTAs are generally seen as taxpayer and business 'friendly'. The intention of entering DTAs is to reduce tax impediments to cross-border trade, investment and other economic activity.
Link To Legislation:
Treaty Text Link:
Contact Information:
If you would like more information about this Treaty please contact us using our contact form.