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Create: 2020-12-04 Update: 2024-05-04 01:16:58

Соглашение с Нидерландами: паниковать или нет?

МинФин объявил о начале денонсации налогового соглашения с Нидерландами. На сайте regulation.gov.ru размещено объявление о начале разработки соответствующего законопроекта.

Статья 31 «Прекращение действия» соглашения гласит:
«Настоящее Соглашение остается в силе до тех пор, пока не будет денонсировано одним из Договаривающихся Государств. Каждое из Государств может денонсировать Соглашение по дипломатическим каналам путем передачи уведомления о денонсации по крайней мере за шесть месяцев до окончания любого календарного года после истечения пяти лет с момента вступления в силу Соглашения. В таком случае Соглашение прекращает свое действие в отношении налоговых лет и периодов, начинающихся после окончания того календарного года, в котором передано уведомление о денонсации.»

То есть, в 2021 году налогообложение выплат в Нидерланды остается таким же, как и в 2020. Это же подтверждается и карточкой законопроекта на сайте regulation.gov.ru, в которой окончание разработки законопроекта отнесено в март 2021.

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Минфин России приступает к денонсации Соглашения об избежании двойного налогообложения с Нидерландами

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Соглашение с Нидерландами: паниковать или нет?

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