What Is a Tax Treaty?
A tax treaty (belastingverdrag) is an agreement between two countries that prevents you from paying income tax on the same income in both countries. With a treaty, you only pay in one place.
Countries with a Treaty with the Netherlands
NL-Turkey treaty since 1986. As a ZZP resident in the Netherlands, you pay income tax only in the Netherlands.
NL-Morocco treaty since 1977. ZZP income is taxed only in the Netherlands.
Treaty since 1999. Income from Dutch business activities is taxed in the Netherlands.
Treaty since 1979. Applies if you are a tax resident in the Netherlands.
Jordan, Tunisia, Pakistan, Indonesia, and 85+ more countries.
How to Use the Treaty
- 1File your annual tax return in the Netherlands as normal
- 2If your home country tries to tax your Dutch income, show them the treaty
- 3If your country requires it, use belastingdienst form 'Opgaaf wereldinkomen'
- 4An accountant who knows your country's treaty can save you thousands
Where Are You a Tax Resident?
If you live in the Netherlands, work as ZZP, and your family is here — you are a Dutch tax resident. This means you declare and pay income tax in the Netherlands, not your home country.
Need help applying the treaty? Our directory has Arabic and Turkish-speaking accountants who specialize in cross-border tax situations.
Find an Accountant →Quick Facts
- NL has treaties with 90+ countries
- Includes Turkey, Morocco, Egypt, Syria
- You pay income tax in one country only
- Dutch residents pay in Netherlands
- Treaty applies automatically if you're a NL resident