The amended protocol to the 2000 Netherlands-Moldova Income and Capital Tax Treaty, signed on 4 September 2023, will officially enter into force on 31 December 2024. This is the first amendment to the tax treaty and its provisions will take effect from 1 January 2025, applying to withholding and other taxes.
Earlier, Netherlands’ Council of Ministers ratified the protocol amending the income tax treaty with Moldova.
Similarly, the 2023 Kyrgyzstan-Netherlands Income Tax Treaty will become effective on 1 January 2025. However, its application to withholding and other taxes will begin on 1 January 2026, and will be limited to the European part of the Netherlands.
Previously, Kyrgyzstan ratified the pending income tax treaty with the Netherlands on 28 June 2024. This new agreement will supersede the 1986 tax treaty between the Netherlands and the former Soviet Union.
Meanwhile, the Andorra-Netherlands Income and Capital Tax Treaty (2023) will come into effect on 31 December 2024, with its provisions also applying from 1 January 2025. Notably, this treaty is restricted to the European territory of the Netherlands.
