The Netherlands and France have good trading relations which date many years back. The two countries also signed a double taxation agreement in 1949 which was last amended in 1973. The last Netherlands – France double tax treaty was enforced in 1974. The agreement for the avoidance of double taxation covers the income tax and the capital taxes imposed in both countries, as well as elements of these taxes. In the case of France, the agreement covers the following taxes:
In the case of the Netherlands, it covers the following taxes:
The Netherlands – France double tax treaty also applies to similar taxes imposed in both countries.
The double taxation treaty between the Netherlands and France applies to both individuals and companies with a residence, respectively with management places in one of the two contracting countries. The treaty also provides for permanent establishments and associated enterprises of French and Dutch companies in the other country which will be taxed in that country on the income earned there. The income arisen from immovable property will be taxed in the country where the property is located.
Our Dutch company formation representatives can offer information on the methods used by the Netherlands in order to avoid double taxation.
In order to provide for prolific trading relations, the Netherlands and France have agreed upon reduced tax rates for certain incomes, as it follows:
For full information on the double tax treaty with France or for assistance in opening a company here, please contact our company registration agents in the Netherlands.