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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.

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December 16, 2025

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

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