Netherlands and Ukraine On 31 August 2021, the amending protocol to the Double Taxation Agreement (DTA) between the Netherlands and Ukraine was entered into force. The protocol will apply from 1 January 2022.
Kosovo and LithuaniaOn 25 August 2021, the government of Lithuania approved the ratification of the Double Taxation Agreement (DTA) with Kosovo.
Qatar and UkraineOn 18 August 2021, the Cabinet Ministers of Ukraine approved to sign an amending protocol to update the Double Taxation Agreement (DTA) with Qatar.
DR Congo and RwandaOn 18 August 2021, Mr. Paul Kagame, the President of Rwanda ratified the Double Taxation Agreement (DTA) with DR Congo.
Cape Verde and SingaporeOn 17 August 2021, the Double Taxation Agreement (DTA) between Cape Verde and Singapore was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Serbia and SingaporeOn 16 August 2021, the Double Taxation Agreement (DTA) between Serbia and Singapore was entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise 10%, Interest 10%, and Royalties may vary between 5% and 10%. The DTA will apply from 1 January 2022 for withholding taxes and other taxes.
India and SwitzerlandOn 13 August 2021, the Swiss tax authority published a notice declaring the application of the most favored nation (MFN) clause introduced by the 2010 protocol to the Double Taxation Agreement (DTA) with India. This includes that the MFN clause has been triggered in respect of dividends as a result of India’s DTAs with Lithuania and Colombia.
Germany and IrelandOn 12 August 2021, Germany ratified the amending protocol to the Double Taxation Agreement (DTA) with Ireland.
Italy and SwitzerlandOn 11 August 2021, the Swiss Federal Council adopted the dispatch on the new frontier workers agreement between Switzerland and Italy. The agreement significantly improves the current regulation on the taxation of frontier workers and contributes to maintaining the good bilateral relations between the two countries. With the new agreement, Switzerland retains 80% of the regular withholding tax on the income of frontier workers who start working in Switzerland for the first time. New frontier workers will also be taxed normally in Italy, whereby double taxation will be eliminated. “New” frontier workers are individuals who enter the labour market on or after the date on which the agreement enters into force.
Mauritania and Saudi ArabiaOn 4 August 2021, the Council of Ministers of Mauritania approved the Double Taxation Agreement (DTA) with Saudi Arabia.
DR Congo and QatarOn 4 August 2021, the Cabinet of Qatar approved the Double Taxation Agreement (DTA) with the DR Congo.
Bulgaria and NetherlandsOn 31 July 2021, the Double Taxation Agreement (DTA) between Bulgaria and the Netherlands was entered into force. The DTA contains withholding tax rates for Dividends 0% for at least 10% capital holding; otherwise 15%, Interest 5%, and Royalties 5%. The DTA will apply from 1 January 2022.
Poland, Netherlands, and MaltaOn 28 July 2021, the government of Poland approved the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands and Malta.
Germany and NetherlandsOn 27 July 2021, Germany ratified the amending protocol to the Double Taxation Agreement (DTA) with the Netherlands.
Cyprus and GermanyOn 27 July 2021, Germany ratified the amending protocol to the Double Taxation Agreement (DTA) with Cyprus.