Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Convention Between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the KINGDOM OF THE NETHERLANDS for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income
PREAMBLE The Government of the Kingdom of Saudi Arabia and
the Government of the Kingdom of the Netherlands,
DESIRING to conclude a convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income,
Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Persons Covered
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Income from Debt-Claims
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Students
Article 21 - Teachers and Researchers
Article 22 - Other Income
CHAPTER IV - ELIMINATION OF DOUBLE TAXATION
Article 23 - Methods for Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Diplomatic and Consular Officers
Article 27 - Entry into Force
Article 28 - Termination
Protocol