Update on the Netherlands’ tax treaty negotiations in 2026

Negotiations in 2026 also continue with Aruba, Brazil, Ecuador, Mozambique, Uganda, Portugal, Romania and Suriname, and additional talks may be launched during the year. Agreements have been reached with Benin, Spain and Sweden and will be scheduled for signature. Signed treaties with Bangladesh, Belgium and Thailand will be submitted to the House of Representatives and the Senate, while the treaty with Sint Maarten has already been filed with Parliament. The treaties with Chile and Colombia are still awaiting approval in those countries. The amended tax treaty with Germany entered into force on 1 January 2026.

The State Secretary is reviewing whether the Netherlands’ treaty policy should be adjusted and will update both chambers of Parliament later in 2026. In principle, the Netherlands is open to negotiations with most countries, but capacity constraints require prioritisation based on factors such as (potential) economic ties, the scope to advance treaty policy or resolve tax issues, and political and diplomatic considerations. Progress also depends on the other country’s capacity and priorities.