Convention in the form of an Exchange of Letters between the Kingdom of the Netherlands
in respect of the Netherlands Antilles and the United Kingdom of Great Britain and
Northern Ireland concerning the automatic exchange of information regarding savings
income in the form of interest payments
Treaty data
| Treaty number |
010950 |
| Date of conclusion |
12-04-2005 |
| Place of conclusion |
Willemstad |
| Provisional application |
01-07-2005 |
| Entry into force |
15-07-2005 |
| Retroactive effect |
|
| Termination |
01-01-2023 |
| Treaty Series |
|
| Parliamentary paper |
|
| Consolidated text |
0001989 |
Comment
In notes of 22 December 2016, the Kingdom of the Netherlands and the United Kingdom
of Great Britain and Northern Ireland have declared, with reference to the repeal
of Council Directive 2003/48/EEC of 3 June 2003 on taxation of savings income in the
form of interest payment (PbEU 2003, L 157), that the Convention will no longer be
applied from 1 January 2017 in the relation between the Kingdom of the Netherlands,
in respect of the Caribbean part of the Netherlands (the islands of Bonaire, Sint
Eustatius and Saba) and in respect of Curaçao, and the United Kingdom of Great Britain
and Northern Ireland, pending the termination of the Convention. The Convention remains
applicable in the relation between Sint Maarten and the United Kingdom of Great Britain
and Northern Ireland.
The convention was in force for the Netherlands Antilles from 15-07-2005 until 10-10-2010,
before which it had been provisionally applied from 01-07-2005.
Kingdom of the Netherlands
| Kingdom part |
Provisional application |
Entry into force |
Retroactive effect |
Termination |
| Netherlands (in Europe) |
|
|
|
|
| Netherlands (Bonaire) |
|
10-10-2010 |
|
01-01-2018 |
| Netherlands (Sint Eustatius) |
|
10-10-2010 |
|
01-01-2018 |
| Netherlands (Saba) |
|
10-10-2010 |
|
01-01-2018 |
| Aruba |
|
|
|
|
| Curaçao |
|
10-10-2010 |
|
01-01-2019 |
| Sint Maarten |
|
10-10-2010 |
|
01-01-2023 |