According to Decree 2016-0000232006, the competent authority agreement between the UK and the Netherlands signed on 22 December 2016 for the dealing of UK pension regulations carried out by insurance companies based on Article 25(3) of the Double Taxation Agreement (DTA) between United Kingdom and Netherlands.
As of 22 December 2016 this agreement deals with the application of article 10(2)(b)(ii) of the agreement to pension funds arranged through insurance companies within the meaning of paragraph 3(b) of the protocol. This agreement explain that claims for benefits under Article 10(2)(b)(ii) of the DTA have to be made by the insurance company as they will have, or be able to attain, the tax information and related certificates are required to support a claim for benefits under this provision.
