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Dutch Supreme Court Rules on Double Taxation Relief Under Tax Treaty During Work Trips to Other Countries

|Treaty Development|Netherlands-Saudi Arabia
Netherlands-Saudi Arabia

The Dutch Supreme Court issued a judgment on 24 January 2025 concerning the application of double taxation relief under the 2008 tax treaty with Saudi Arabia during work trips to other countries. The case involved a Dutch resident taxpayer that was employed as a goalkeeper coach for the Saudi Arabian national soccer team in 2018 for a total of 158 days. During this time, he flew to Iraq and Jordan for soccer matches. In assessing the taxpayer for 2018, the Dutch tax authority allowed a deduc…

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