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ARTICLE · 08 JUNE 2021

Russian-Dutch Double Tax Treaty

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On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to ...

GlobalTax
Peter Van Dijk
Peter Van Dijk
Elena Vakhtinskaya
Elena Vakhtinskaya
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On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to the State Duma. One may conclude that the deadlock in the negotiations between the Netherlands and Russia was not resolved.

Regarding the timing, article 31 of the DTT governing the termination provides that each state may denounce the DTT at least six months before the end of the calendar year; in this case the DTT ceases to apply for tax periods beginning after the end of the calendar year in which the notification of denunciation is given. It should be noted that before the submission of such notification the Draft law shall be approved by both chambers of the Russian parliament and signed by the president. If all formalities are timely fulfilled and that the notification of denunciation would be given before July 1, 2021, the DTT will remain in force only until

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