Convention Norway - Netherlands

Convention between the Kingdom of Norway and the Kingdom of the Netherlands

 

• Convention between the Kingdom og Norway and the Kingdom of the Netherlands, signed at Oslo on 12 January 1990.
•  Protocol amending the Convention between the Kingdom of Norway and the Kingdom of the Netherlands, signed at Oslo on 23 April 2013.
• Consolidated version of the Convention of 1990 and the Protocol of 2013

 

• Mutual agreement regarding the application of the tax treaty to investors in closed fund for mutual account (fonds voor gemene rekening (closed FGR)) established in the Netherlands.

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The Protocol of the Convention signed on 12 January 1990 provides an option for Norway, by means of the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic notes were sent to the Netherlands, and the amendments entered into force with effect as from 1 January 1999.