Keywords: MLI, The Netherlands, ratification, Multilateral Instrument,


As per April 1, 2022, the Dutch Ministry of Finance has updated its list of the implementation of the Multilateral Instrument (“MLI”) in tax treaties between Netherlands and other countries, in particular to when (1) the MLI applies to withholding taxes on taxable events between The Netherlands and other countries and to when (2) the MLI applies to other taxes (such as corporate and income tax) for tax periods. The most recent countries that have been added to the list of countries that apply the MLI with regarding to the beforementioned are Croatia, Pakistan, Panama, Belgium and Hungary.


The MLI enables countries to quickly and efficiently amend their tax treaties to combat tax avoidance, without the need for renegotiation. This is because the MLI contains anti-avoidance provisions that carry over into tax treaties of countries that choose to do so. The MLI has been applicable to the Netherlands since July 1, 2019.


The published overview shows to which tax treaties and from when the MLI can be applied by the Netherlands. The moment at which the MLI can be applied by the treaty partner of the Netherlands may differ[1].


We would like to point out that the MLI has not yet even been ratified for some countries with whom The Netherlands has good business relations. Such countries are Turkey and Morocco.


Turkey signed the MLI in 2017, but hasn’t yet ratified it. However, on June 2, 2020, a draft law regarding the ratification of the MLI in Turkey was submitted to the Grand National Assembly of the Turkish Parliament Plan and Budget Committee[2]. This means  that the ratification process of the MLI has officially started in Turkey. It is expected that the MLI provisions will be applicable in Turkey soon.


Morocco signed the MLI on 25 June 2019 and has according to reports published in the Moroccan Official Gazette on 4 February 2021, the royal decree that promulgated the law for the ratification of the MLI. Morocco must now deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties)[3]. The exact date on which the MLI will be ratified in Turkey and Morocco is not yet known.


In case you have questions in relation to the updated Dutch list of MLI implementations for your own business activities, please let us know through:


We will be always of help and organize a TEAMS-call.  


[1] Ministerie van Algemene Zaken. (2022c, april 5). Multilateraal Instrument (MLI) en Nederlandse belastingverdragen. Brochure | Geraadpleegd op 12 april 2022, van

[2] Kahraman, A., & Aydemir, M. (2021, 4 augustus). Turkey’s MLI Strategy—and its Impact on Turkish Investments in Netherlands. Bloombergtax. Geraadpleegd op 12 april 2022, van

[3] Morocco Ratifies BEPS MLI — Orbitax News. (2021, 18 februari). Orbitax. Geraadpleegd op 12 april 2022, van



This document provides general information on the subject and does not constitute a legal opinion or recommendation. Consulting a specialist is recommended before taking an action. No claim arising from the content of or relating to this document can be asserted against NAZALI.