Netherlands

Here you will find the forms related to the double taxation agreement concluded by Switzerland with the Netherlands as well as any other state-related publications.

Mutual agreements

1. Mutual agreement dated 6 and 29 September 2022

Mutual agreement on the implementation of the arbitration process pursuant to paragraph 5 of Article 25 (PDF, 397 kB, 23.10.2023)

2. Mutual agreement dated 12 and 21 March 2018

Competent Authority Agreement with respect to a Netherland fiscal investments institution, by a Swiss contractual found (fond commun de placement “FCP”) and a Swiss open ended investment fund (société d’investissement à capital variable “SICAV”) (PDF, 68 kB, 23.10.2023)

3. Mutual agreement dated 14 March 2016

Competent Authority Agreement with respect to a Netherland Closed found for a mutual account and Swiss limited partnerships for collective capital investment (PDF, 72 kB, 23.10.2023)

4. Mutual agreement dated 31 October 2011

AS 2012 4079
Verständigungsvereinbarung über die Auslegung von Paragraph XVI Buchstabe b des Protokolls zum Abkommen vom 26. Februar 2010 zwischen der Schweizerischen Eidgenossenschaft und dem Königreich der Niederlande zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen vom 31. Oktober 2011

Forms

Claim to refund of Swiss anticipatory tax for entitled ones with domicile abroad

81 - Netherlands (QDF, 126 kB, 06.10.2023)

Order article no. 605.020.10 as printed matter from the FOBL (German)

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Contact

for questions regarding refunds and foreign withholding tax

Contact form

Federal Tax Administration
Main Division DWS
Eigerstrasse 65
3003 Berne

for questions on the application of the double taxation agreement

dba(at)sif.admin.ch

State Secretariat for International Finance SIF
Double Taxation Treaties
Bundesgasse 3
3003 Berne

Last modification 08.02.2024