Netherlands · consolidation evidence

Publication date

2026-05-18

Notice date

2026-05-11

Version

Version effective since 2025-12-31

Base signature

2012-04-12

Citation

BGBl. 2026 II Nr. 102

Source SHA-256

7967c0245c14ef07bdc4bc85b5a1ce76652057e010d382db328591d7e0e90acc

Supplied source languages

de

Reader count

0; no complete language-separated article assets

Authenticity state

retained-clause-agent-inspected

Open retained original PDF (26 pages) · Profile JSON

Unresolved evidence

• Retained 2026 official consolidation supplies German text only; Dutch amended version not retained here. The bilingual 2012 base does not substitute for Dutch 2026 text. Complete authentic-language coverage blocked.
• No complete independently validated article/paragraph export admitted under the separate consolidation profile.

Amendments / corrections

[
  {
    "kind": "included-amending-protocol",
    "signature_date": "2016-01-11",
    "entry_into_force": "2016-12-31",
    "general_application_from": "2017-01-01",
    "included_in_pinned_source": true,
    "evidence": [
      "official-consolidation-notice-page1"
    ],
    "limit": "Exact tax-specific application remains for protocol review."
  },
  {
    "kind": "included-amending-protocol",
    "signature_date": "2021-03-24",
    "entry_into_force": "2022-07-31",
    "general_application_from": "2023-01-01",
    "included_in_pinned_source": true,
    "evidence": [
      "official-consolidation-notice-page1"
    ],
    "limit": "Exact tax-specific application remains for protocol review."
  },
  {
    "kind": "included-amending-protocol",
    "signature_date": "2025-04-14",
    "entry_into_force": "2025-12-31",
    "general_application_from": "2026-01-01",
    "included_in_pinned_source": true,
    "evidence": [
      "official-consolidation-notice-page1"
    ],
    "limit": "Exact tax-specific application remains for protocol review."
  }
]

Exact official notice, PDF page 1

Native extracted page text, line breaks retained. This notice is not a signing-language clause.

     Bundesgesetzblatt
                                                     Teil II

2026                           Ausgegeben zu Bonn am 18. Mai 2026                                       Nr. 102

                                 Bekanntmachung
                 der Neufassung des Abkommens vom 12. April 2012
                      zwischen der Bundesrepublik Deutschland
                         und dem Königreich der Niederlande
            zur Vermeidung der Doppelbesteuerung und zur Verhinderung
          der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen

                                                 Vom 11. Mai 2026


  Aufgrund des Artikels 2 des Gesetzes vom 20. Oktober 2025 (BGBl. 2025 II Nr. 270) wird nachstehend der Wortlaut
des Abkommens vom 12. April 2012 zwischen der Bundesrepublik Deutschland und dem Königreich der Niederlande
zur Vermeidung der Doppelbesteuerung und zur Verhinderung der Steuerverkürzung auf dem Gebiet der Steuern vom
Einkommen in der seit dem 31. Dezember 2025 geltenden Fassung bekannt gemacht. Die Neufassung berücksichtigt:
1. das am 1. Dezember 2015 in Kraft getretene Abkommen vom 12. April 2012 (BGBl. 2012 II S. 1414, 1415; 2015 II
   S. 1674),
2. das am 31. Dezember 2016 in Kraft getretene Protokoll vom 11. Januar 2016 (BGBl. 2016 II S. 866, 868, 1352),
3. das am 31. Juli 2022 in Kraft getretene Protokoll vom 24. März 2021 (BGBl. 2021 II S. 735, 736; 2022 II S. 467) und
4. das am 31. Dezember 2025 in Kraft getretene Protokoll vom 14. April 2025 (BGBl. 2025 II Nr. 270, S. 3; 2025 II
   Nr. 307).


  Berlin, den 11. Mai 2026

                                    Der Bundesminister der Finanzen
                                                 Lars Klingbeil




                       Herausgeber: Bundesministerium der Justiz und für Verbraucherschutz

Independent base-instrument authenticity evidence

Geschehen zu Berlin am 12. April 2012 in zwei Urschriften, jede in deutscher und niederländischer Sprache, wobei jeder Wortlaut gleichermaßen verbindlich ist.

BGBl. 2012 II S. 1414, treaty closing S. 1438 · PDF page 25. Agent visual transcription of the retained rendered original clause; raw native base extraction contains U+0007 and remains unaltered. Not injected into consolidation.

Retained base instrument, clause page

Source supplements and page conservation

The full original PDF retains the notice, preamble, all treaty material, annexes and protocol as printed. No fabricated closing or signatory; no protocol merged into an article. Every native extracted page and line is retained in the private evidence package. Only the explicitly linked US original-publication reader has conserved language-separated assets. No legal paragraph alignment is implied.

• official-notice: PDF pages 1–1
• title-preamble-and-treaty: PDF pages 2–16
• annex: PDF pages 17–21
• protocol: PDF pages 22–26

Source supplement index and page hashes

1. PDF page 1 · native layout SHA-256 413759527b0102ed83ce0183dc11194e172ca11e5ebc2fc2cc0591900b812fbd
2. PDF page 2 · native layout SHA-256 198d1306d7bfd9cf62a83370682b69f27329745ad5ffb67bf85ad5e729cd4c0e
3. PDF page 3 · native layout SHA-256 8c1fcd90f96bbc583b90b47ac1e93ba0cd1c641f10b9b99b31b101b805355289
4. PDF page 4 · native layout SHA-256 b2f8ccce88b290ab726d26dbcdffe8b72b15304eb22a4993c5eee25d0b212212
5. PDF page 5 · native layout SHA-256 975efea94d12089956e95b5585767d9a67c108fd94da2d2dfba22dc137c9fe69
6. PDF page 6 · native layout SHA-256 134e49a301fa9217ff667712a651b25825fe2b3526354afe5a96ff41920a8183
7. PDF page 7 · native layout SHA-256 adb977f6a99c843354faefe4890d749f572547ed82bf313ad92c94c6b7e60b8e
8. PDF page 8 · native layout SHA-256 4fe4904aa431159f969d93381ffa56039cad95282d0f587ba5565ef93778606a
9. PDF page 9 · native layout SHA-256 2b4bb5b12f011bc25d39be2d7a0b7d5f8f5a2fa3ef378cd720ffa7e0a95b1ab6
10. PDF page 10 · native layout SHA-256 f9f5d4c8c3a9c78f17dbe401545709b7dd73bf183721a05a7e5ac60548a8d7ed
11. PDF page 11 · native layout SHA-256 88a7fabe100359e7989ff48de0b608a9ac984b243f76a82f28f3aafa3bba47bb
12. PDF page 12 · native layout SHA-256 80f60c6c14d41cd700c67f6fbe00cc23492c769b895a6265144399035b34b612
13. PDF page 13 · native layout SHA-256 dbc0174072861048ff9990c9cd0e13d918502848f73e04a408a50937f92e73ed
14. PDF page 14 · native layout SHA-256 7a9ab0b60ddd5469a77c9067d50d993400bc09e75b267601f838c255efe6e56b
15. PDF page 15 · native layout SHA-256 05ce0acd8220188eab9e8848bb8cc917c506de6387f1ac088d8ba4265847bae3
16. PDF page 16 · native layout SHA-256 1cdb7891bdfbb821df1c763377867b5d549267e738b69c34e5da5b353d345840
17. PDF page 17 · native layout SHA-256 00ab7003f6ba3e0e8d93160f56c272c8f0072e0d0cde25a5ab13c8f8f8f093be
18. PDF page 18 · native layout SHA-256 66c5be1e54d9d08ec0f940d6d0af89a79f48614c3abc624ef6ffeb3246663e48
19. PDF page 19 · native layout SHA-256 8af831e97eab84e5d7192e78cea50e8ab7f82f932cb1c3ea224c6b16087d3a69
20. PDF page 20 · native layout SHA-256 075aff64559daeb7aa7b1e1d757260e716a4bfc4face586c0896dcd3b13c1a56
21. PDF page 21 · native layout SHA-256 ab81ed3591a1e1b6bd35e1d53aa15c17048c2c1aa0e2ca0868a2e8793e8ec285
22. PDF page 22 · native layout SHA-256 f9887b5feccec4cbb0c6525bc51428f6c8cb21036b8e9a03f7b67bf7ae30e5c3
23. PDF page 23 · native layout SHA-256 6f22139d59dd6385c2250474e2388c3f1986af7dd67485cfbede01f49c5afc32
24. PDF page 24 · native layout SHA-256 c251960859ff4ebcbe6a27be2e43ad4ac1f1846b7b37b783251995033780141b
25. PDF page 25 · native layout SHA-256 4a56af184d4faa7441a42c69f24aab9d11f35c7ce01a8182e45a7941b080c84d
26. PDF page 26 · native layout SHA-256 95067dcc37ceac2437c9ef2592d8bb07b92b0b68e5f69825815cfe107acf4c83