The income tax treaty between Cyprus and the Netherlands entered into force on 30 June 2023. The treaty, signed 1 June 2021, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cyprus income tax, corporate income tax, the special contribution for the defense of the Republic, and capital gains tax. With respect to the Netherlands, the treaty covers tax in both the European part of the Netherlands and the Caribbean part. For the European part, it covers income…