The Netherlands has concluded a number of tax treaties containing a “Limitation of Benefits” (LOB) article that includes a “catch all” clause. The “catch all” clause allows taxpayers that initially would not qualify for the benefits of the relevant treaty nevertheless to access some or all of the benefits provided for in the treaty.
The Directorate for International Fiscal Affairs of the Dutch Ministry of Finance was authorized to deal with such requests. However, this authority is being transferred to the APA/ATR team of the Dutch Tax and Customs Administration in Rotterdam.
The transfer of this authority will apply to “catch all” requests based on current income tax treaties that include a “catch all” clause, as well as future income tax treaties or other regulations containing such a clause.
The transfer is effective 1 January 2014, and applies to both new and pending requests.
