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Netherlands: Income tax treaty with Benin signed

The treaty will enter into force after completion of approval procedures in both countries.

July 23, 2026

The Netherlands Ministry of Finance announced that the Netherlands and Benin signed a new income tax treaty on May 21, 2026.

The treaty includes provisions on:

  • Withholding taxes
  • Permanent establishment (PE) rules
  • Prevention of treaty abuse
  • Exchange of information
  • Assistance in tax collection
  • Binding arbitration

The tax treaty will enter into force after completion of approval procedures in both countries.


For more information, contact a KPMG tax professional in the Netherlands:

Paul te Boekhorst | teboekhorst.paul@kpmg.com

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