Morocco Netherlands Tax Treaty — Double Taxation Convention | PDF | Upsilon Consulting

Morocco–Netherlands Tax Treaty (1977)

Convention between the Kingdom of the Netherlands and the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed on 12 August 1977.

Scope

The treaty covers taxes on income and capital imposed in both countries, including:

• Netherlands: income tax, wages tax, company tax, dividend tax, capital tax
• Morocco: agricultural tax, urban real property tax, professional tax, income tax on salaries, company tax

Key provisions

• Permanent establishment definition and taxation rules (Art. 5)
• Dividends withholding rates: 25% (general) or 10% (participation of 25%+) (Art. 10)
• Interest withholding: 10% maximum (Art. 11)
• Royalties withholding: 10% maximum (Art. 12)
• Capital gains and immovable property rules (Art. 13)
• Methods for elimination of double taxation (Art. 23)