Netherlands–India Desk

Indian counsel for Dutch law firms, Dutch-routed holding structures, and Netherlands-based investors

The Netherlands has historically been one of the largest sources of FDI into India — largely due to the India-Netherlands tax treaty (DTAA) and the widespread use of Dutch holding companies (BV/NV) as intermediary investment vehicles for European and global groups investing into India. Dutch law firms and in-house teams at Dutch companies, as well as European law firms operating through Dutch entities, regularly require Indian co-counsel advice on the Indian law consequences of their holding structures, M&A transactions, and disputes. RevLaw's Netherlands Desk serves Dutch law firms, Dutch-incorporated holding entities, and Netherlands-based investors across corporate, tax treaty, and disputes mandates.

Bilateral Context

The Netherlands is among India's top five sources of FDI when measured on a gross basis, primarily due to the use of Dutch holding structures by European and US groups investing into India via the Netherlands. The India-Netherlands DTAA has been subject to renegotiation in line with India's post-BEPS tax treaty updates; the PPT (Principal Purpose Test) and MLI provisions affect treaty eligibility for Dutch-routed structures. Dutch-held entities investing in India must now demonstrate substance in the Netherlands to access treaty benefits. The India-Netherlands BIT (1995) was terminated by India following its 2016 model BIT revision; a replacement treaty has not entered into force. Dutch-routed investors should obtain specific legal advice on available investment protections and treaty eligibility.

Typical Mandates

Dutch holding company (BV) restructuring for European groups with Indian portfolio — DTAA and FEMA compliance

Principal Purpose Test (PPT) analysis for Netherlands-routed investment structures into India

ICC and PCA arbitration support — Indian law co-counsel for Dutch firms in India-related arbitrations

Cross-border M&A: Indian due diligence for Dutch or Netherlands-based European acquirers

FEMA regulatory compliance for Dutch-incorporated entities holding Indian subsidiaries or investments

Corporate governance advisory for Indian subsidiaries of Dutch multinationals under Companies Act 2013

Key Legal Frameworks

India-Netherlands DTAA (as amended by MLI)

Governs withholding tax rates on dividends, interest, and royalties; PPT provisions now apply under the MLI.

FDI Policy (DPIIT)

Governs Dutch-incorporated entity investment into India — sectoral caps and approval requirements.

ICC Rules / PCA Rules

Frequently used for Netherlands-India disputes; RevLaw serves as Indian co-counsel in ICC and PCA proceedings.

BEPS MLI (Multilateral Instrument)

India and the Netherlands are both signatories; MLI provisions including PPT have modified the India-Netherlands DTAA.

Get in Touch with the Netherlands–India Desk

Write to us or book a call to discuss your NETHERLANDS–India matter.

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