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On March 24, 2021, the Netherlands and Germany signed a protocol to amend the tax treaty between the two states (the Protocol). The tax treaty prevents, on the one hand, double taxation by companies or citizens and, on the other hand, non-taxation. The Protocol contains agreements on the right to levy taxes on (short-term) social security benefits and clauses to prevent tax avoidance.

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Photo of Paul Schouten Paul Schouten

Paul Schouten is a tax lawyer and attorney-at-law admitted to the Amsterdam bar. He focuses his practice on international tax structuring, corporate restructurings, fund structuring and all tax aspects of M&A projects. He has a broad experience in EU tax law issues and

Paul Schouten is a tax lawyer and attorney-at-law admitted to the Amsterdam bar. He focuses his practice on international tax structuring, corporate restructurings, fund structuring and all tax aspects of M&A projects. He has a broad experience in EU tax law issues and the application of tax treaties. Moreover, he focuses his practice on domestic and EU-related environmental tax, such as the EU ETS system and the carbon border adjustment mechanism (CBAM).

He is a contributing author for the Dutch magazine for tax law (NTFR) in the fields of personal income tax, corporate income tax and environmental tax.

Photo of Reinier van de Steenoven˘ Reinier van de Steenoven˘

Reinier van de Steenoven is a business-focused tax lawyer who has vast experience in providing practical tax advice to clients ranging from listed multinational corporations to high-net-worth individuals. He counsels his clients in a wide range of corporate transactions, with a particular focus…

Reinier van de Steenoven is a business-focused tax lawyer who has vast experience in providing practical tax advice to clients ranging from listed multinational corporations to high-net-worth individuals. He counsels his clients in a wide range of corporate transactions, with a particular focus on real estate. Reinier has experience with many different aspects of international taxation, including planning of complex cross-border tax structures, VAT and transfer tax optimization, application of tax treaties and tax litigation. He also writes articles for the Dutch Documentation for Tax Law relating to international tax issues.

˘ Admitted to the Dutch Association of Tax Advisors Bar.