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Netherlands DTT Income Tax

Answer
N A
Posted 4 months ago by N A
The Netherlands applies income tax to investment property in the Netherlands based on a notional rate of return. Is this tax relievable under the DTT if there is no actual income from the property?
Answer
HMRC Admin 18 Response
Posted 4 months ago by HMRC Admin 18 Response
Hi,
No.  If there is no income from the property, there is nothing to tax in the UK, so no relief is available.
Thank you.

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