Bilateral Agreements Netherlands - Hong Kong

Hong Kong is involved in over 170 binding bilateral agreements with around 70 countries worldwide. Major topics cover air services, investment promotion and protection, surrender of fugitive offenders, mutual legal assistance in criminal matters, transfer of sentenced persons, and avoidance of double taxation. Besides, Hong Kong regularly enters into non-binding agreements such as memoranda of understanding. These cover an even wider spectrum of topics such as visa abolition, customs cooperation, information technology, environmental protection, etc. An overview may be found here.

Regarding relations with The Netherlands, Hong Kong SAR and The Netherlands have entered into several bilateral agreements. These will be listed below. The most recent bilateral agreement between Hong Kong SAR and The Netherlands is the Double Taxation Agreement (DTA) of March 2010.

A total list of treaties applicable to Hong Kong can be found here.

Bilateral treaties between Hong Kong SAR and The Netherlands:

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Investment Promotion and Protection

The Netherlands and Hong Kong SAR have signed an agreement in November 1992.
The agreement aims at creating favourable conditions for greater investment by investors of one Contracting Party in the area of the other.
1992 Treaty

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Air Services

Agreement signed in September 1986.
Designed to promote the development of air services, including the right to fly over and make stops in each others areas. In 1997, the agreement was amended to include the avoidance of double taxation on aviation related matters.
1986 Treaty
1997 Amendment

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Surrender of Fugitive Offenders

Agreement signed in November 1992.
The Netherlands and Hong Kong SAR have agreed to surrender to each other any person who is found in the jurisdiction of the requested Party and who is wanted by the requesting Party for prosecution or for the imposition or enforcement of a sentence.
1992 Treaty

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Mutual Legal Assistance in Criminal Matters

Agreement signed in August 2002.
According to the agreement, the effectiveness of co-operation in criminal matters and in the confiscation of proceeds of crime between The Netherlands and Hong Kong SAR will improve.
2002 Treaty

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Visa Abolition and Re-admission

Re-admission agreements have been signed (but not yet ratified) between the European Commission and Hong Kong SAR.

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Avoidance of Double Taxation

The 2000 agreement is aimed at the avoidance of double taxation on income, profits, gains or capital of an enterprise operating ships in international traffic.
In March 2010, The Netherlands and Hong Kong signed a Comprehensive Double Taxation Agreement (CDTA). The CDTA applies to taxes on income and intends to avoid double taxation as well as to prevent tax evasion. Withholding tax rates on passive income including dividends and royalties will be lowered. A withholding tax rate of 0%, instead of the 15% rate currently applicable in the Netherlands in absence of a CDTA, applies to dividends received by qualifying persons holding at least 10% of the share capital of the paying companies, as well as dividends received by banks and insurance companies, pension funds, headquarters companies and certain other qualifying entities. To other dividends, a withholding tax rate of 10% will apply. No source taxation will apply to interest payments, as there is no withholding tax for such payments in either party. For royalties, Hong Kong has agreed to limit its withholding tax to 3%.
2000 DTA on ships in international traffic
2010 CDTA

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Customs Cooperation

Agreements signed in June 2007 and 2008.
Arrangement on Technical Co-operation: Hong Kong and Dutch authorities will enhance the efficiency and effectiveness of customs control, improve risk management, facilitate trade and develop projects of common interest like exchange programmes for officials.

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Agreement on the Export of Social Insurance Benefits

Agreement signed in December 2003.
The agreement aims to facilitate the export and payment of the Netherlands' social insurance benefits to their beneficiaries residing or staying in Hong Kong. Under the agreement, the HKSARG will provide appropriate assistance to the Consulate-General of the Netherlands in verifying the authenticity of information supplied by the beneficiaries residing or staying in Hong Kong.

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MoU's

The Netherlands and Hong Kong have agreed on memoranda of understanding concerning energy, culture, and technology.

Besides, Hong Kong SAR is subject and participant to many multilateral treaties. A list of these treaties can be found here.

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