The Netherlands and Benin have agreed on their first income tax treaty, aimed at preventing double taxation, curbing tax avoidance, and enabling mutual tax cooperation.
The Netherlands Council of Ministers approved an income tax treaty with Benin on 13 February 2026, as per the list of decisions.
The treaty, the first between the two countries, will be concluded by the Minister of Foreign Affairs and is designed to eliminate double taxation on income while preventing tax avoidance and evasion. This agreement addresses taxes on income, including corporate tax, withholding taxes, and personal income tax.
The treaty establishes mechanisms for the mutual exchange of tax information and assistance in tax collection. Negotiations were primarily based on the OECD and UN model conventions. The structure and wording align with Dutch treaty policy toward developing countries and incorporate Benin’s specific requirements.
The treaty requires signing and ratification to take effect.
