Netherlands: Treaty benefits under income tax treaty with Malta denied (Supreme Court decision)
The court confirmed that the anti-abuse provision applies to preferential regimes.
The Dutch Supreme Court in October 2025 upheld the denial of treaty benefits under the Malta-Netherlands Income and Capital Tax Treaty (1977) for a Dutch BV benefiting from Malta’s remittance regime.
The court confirmed that the anti-abuse provision applies to preferential regimes and that denial of benefits does not violate EU freedom of establishment or treaty principles.
For more information, contact a KPMG tax professional in the Netherlands:
Michael van Gijlswijk | vangijlswijk.michael@kpmg.com