Key Benefits:
Decision of 21 December 2000 laying down the Decision on the prevention of double taxation 2001
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the nomination of the State Secretary for Finance, 20 November 2000, No IFZ2000/1293M, Directorate-General for Fiscal Affairs, Executive Board of International Fiscal Affairs;
Having regard to Article 38, first paragraph, of the General Law on State Taxation ;
The Council of State heard (opinion of 13 December 2000, No W06.000541/IV);
Having regard to the further report of the State Secretary for Finance of 19 December 2000, No IFZ2000/1397U, Directorate General for Fiscal Affairs, Directorate-General for International Taxation;
Have found good and understand:
1 This Decision shall apply to the levying of the following taxes:
a. Income tax;
b. payroll tax;
c. corporation tax;
d. Inheritance tax;
e. Schenklevy;
f. gambling tax;
g. Banking tax.
2 This Decision shall apply only to the extent that it is not otherwise provided for in the prevention of double taxation.
For the purposes of this Decision, a permanent establishment means a fixed business establishment using which the business of an undertaking is wholly or partly carried out. The place of execution of a construction work or of construction or installation work shall only be a permanent establishment if its duration exceeds 12 months.
2 By way of derogation from the first paragraph, the following shall not be considered as a permanent establishment:
(a) use of establishments solely for the storage, storage, delivery or delivery of goods or goods belonging to the taxable person;
(b) the holding of a stock of goods or merchandise belonging to the taxable person, only for storage, storage, storage or delivery;
(c) the holding of a supply of goods or goods belonging to the taxable person, only for processing or processing by another;
d. the holding of a fixed business operation solely for the purchase of goods or merchandise for the undertaking or for information to be obtained;
e. the holding of a fixed business direction only for the undertaking to pursue any other activity of a preparatory nature or of the character of auxiliary efficacy;
f. the holding of a fixed operating income solely for a combination of the operations listed in points (a) to (e), provided that the total of the fixed business activity resulting from this combination is is a preliminary nature or has the character of auxiliary efficacy.
3 If a person, other than an independent representative within the meaning of the fourth paragraph, is employed by a taxable person, and has an authority to conclude contracts on behalf of the taxable person, and that right in another The taxable person shall, for the purposes of this Decision, carry out a permanent establishment of power in such other Mogenicity as regards the activities carried out by the person for that taxable person. The preceding sentence does not apply if the person ' s work is limited to work as referred to in the second member who, if exercised using a fixed business direction, is this fixed operating income. would not create a permanent establishment on the basis of the provisions of that paragraph.
4 A taxable person does not have a permanent establishment in another Mogenity solely on the grounds that he does business in that Mogenity through the mediation of a broker, commission or any other independent representative, provided that those persons acting in the normal exercise of their business.
(1) In this Decision, Mogenicity means: an administrative unit.
2 For the purposes of this Decision and the provisions rested thereon, the countries of the Kingdom of the Netherlands shall be designated as separate Powers.
For the purposes of this Decision, the territory of that Mogenity shall be understood as meaning the territory of that Mogenity, including the area outside the territorial sea of that Mogenity, where it is sovereign in accordance with international law. rights can be exercised.
This Decision shall:
a. 'dividends' means advantages arising from shares, profits or other rights, excluding claims, which are entitled to a share of the profits of companies the capital of which is wholly or partly in shares distributed;
(b) interest: benefits arising from government loans, bonds or debt securities and other claims of any kind, whether or not they are entitled to a share of the profits;
c. 'royalty' means any kind of allowances of any kind:
1. the use of, or the right to use, a copyright to a work in the field of science, a patent, a trade mark, a trade mark, a drawing or a model, a plan, a secret recipe, or a method of operation;
2 °. the use of, or the right to use, equipment and commercial equipment or scientific equipment;
3. information on experience in the field of industry, commerce or science, or
4 °. the provision of technical services in a developing country.
For the purposes of this Decision, it shall be designated as a developing country:
Afghanistan, Algeria, Angola, Belize, Benin, Benin, Bhutan, Bolivia, Botswana, Burkina Faso, Burundi, Cambodia, Central African Republic, Colombia, Comoros, Republic of Congo, Costa Rica, Cuba, the Democratic Republic of Congo, Djibouti, Dominica, the Dominican Republic, Ecuador, El Salvador, Equatorial Guinea, Eritrea, Ethiopia, Fiji, Gambia, Grenada, Guatemala, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, Iraq, Iran, Côte d' Ivoire, Jamaica, Yemen, Cape Verde, Cameroon, Kenya, Kiribati, Laos, Lesotho, Lebanon, Liberia, Madagascar, the Maldives, Mali, the Marshall Islands, Mauritania, Malawi, Micronesia, Mongolia, Mozambique, Myanmar, Namibia, Nepal, Nicaragua, Niger, North Korea, the Palau Islands, the territories controlled by the Palestinian Authority, Papua New Guinea, Paraguay, Peru, Ruanda, St. Vincent and the Grenadines, the Solomon Islands, Sao Tome and Principe, Senegal, Sierra Leone, Sudan, Somalia, Swaziland, Syria, Tanzania, Togo, Tonga, Chad, Tuvalu, Vanuatu, West Samoa, and South Sudan.
For the purposes of this Chapter, income to be preserved and the tax due shall be excluded.
A domestic taxpayer is exempt from income tax relating to foreign income from work and residence.
1 The foreign income from work and home from another Mogenity consists of the combined amount of what the taxable person enjoys as a constituent of the income from work and residence that Mogenity enjoys as:
a. taxable profits from a foreign undertaking, being an undertaking which, or that part of an undertaking, is being driven by means of a fixed establishment within the territory of the other Mogenity;
b. taxable earnings in respect of the provision of private law in the field of the other Mogenicity or having performed employment;
(c) conduct taxable wages in respect of the public service governed by public law in a legal person established within the territory of the other Mogenity, or having carried out employment, with the salary chargeable to the person concerned. a legal person or a fund created by such a legal person;
d. Procees of proceeds, less the expenses to be deducted, of immovable property situated within the territory of the other Mogenity or of rights to which they are subject;
(e) taxable periodic benefits under a public-law scheme against a legal person established within the territory of the other Mogenity or by a legal person in the territory of that State; if these income components are subject to a tax on the income levied on the basis of the other Mogenity, the fund is called up.
2 Work carried out in the context of an undertaking for a continuous period of at least 30 days in, on or above the mining area of the other Mogenity, a foreign undertaking. The extractive area of the other Mogenity consists of the territorial sea of that Mogenity as well as the part of the seabed located outside the territorial sea and its subsoil, provided that the other Mogenity is there on the basis of the to exercise international law rights in the field of exploration and exploitation of natural resources.
3 In determining the profits of a foreign company, the benefits are attributed to that foreign company which would be considered to be achieved-in particular in its trading with other parts of the company-if it would be a self-employed and independent undertaking, carrying out the same or similar activities under the same or similar circumstances, taking into account the person liable to it by the taxpayer. Foreign company and other parts of the undertaking used, used assets and risks incurred.
4 The salary referred to in paragraph 1 (b) shall be paid, in the case of work carried out within the territory of the other Mogenity for less than 30 days, only to be subject to a tax on the income which is the result of that Power shall be collected if it is found that the tax has been paid to that effect on this matter.
5 By way of derogation from paragraph 1 (c), if the wage or salary referred to in paragraph 1 is received there in respect of the provision of employment for the benefit of an undertaking, the provisions of the first subparagraph shall be as set out in paragraph 1. b, applicable.
6 By way of derogation from the first paragraph, benefits and income obtained by a taxable person from the personal work carried out within the territory by the taxpayer or another as an artist or a sportsman or a sportsman of the other Mogenity, not to the foreign income from work and dwelling from that Mogenity.
7 If the taxable person is the company of a company of which he holds shares or profits, in the context of the dissolution of that company with the Article 14c of the Law on Corporate Tax 1969 Continuing or continuing to continue, at the time of continuation, the term 'profits from foreign enterprise from a Mogenity shall be 20/45 part of the part of the share of the taxable person in the company.' According to Article 34 as of 31 December 2011, amount of foreign-company profits from the company's Mogenity after application of that Article 14c, second paragraph.
8 By way of derogation to the extent that the first paragraph does not include the foreign income from work and residence from another Mogenity, the taxable amount paid by a taxable person on the subject of a service held on board a sea or aircraft in international traffic operated by an undertaking from which the real management is established in another Mogenity.
1 In determining the taxable profits of foreign undertakings, Article 9, first paragraph, part a , is the business deduction, intended in Article 3.74 of the Income Tax Act 2001 , taken into account for an amount which is in the same proportion as the profits of foreign undertakings, up to the amount of business to which the taxable person is entitled in that year, to deduct the business from the business, Intended in Article 3.8 of the Income Tax Act 2001 .
2 If the profit, intended in Article 3.8 of the Income Tax Act 2001 , positive and negative external profits, the latter shall be zero for the purposes of applying the first paragraph.
3 If the foreign profit is greater than the profit, Article 3.8 of the Income Tax Act 2001 , in determining the taxable profits of a foreign company, the company is taken into account in its entirety.
4 If foreign profit is negative and profit, intended in Article 3.8 of the Income Tax Act 2001 Lower than the foreign profit, the company's appetite for the determination of the taxable profits from foreign company is half taken into account.
1 The in Article 8 The exemption for foreign income from work and residence shall be applied separately for each Mogenity from which the taxable person enjoys such income by a reduction in the income tax due.
2 The reduction referred to in paragraph 1 shall be equal to the amount of the tax which, in accordance with the provisions of this Decision, is not applicable to the Income Tax Act 2001 on the taxable income from work and property would be due, be in the same proportion as foreign income from work and residence from a Mogenity is to the nowage income.
3 The reduction, or, where the taxpayer from more than one Mogenity enjoys foreign income from work and residence, the combined amount of the reductions, may, taking account of reductions according to other rules, avoidance of double taxation, amounts not more than the amount of the tax which, without applying the provisions of this Decision, Income Tax Act 2001 would be due on the taxable income from work and property.
4 Under the tax which, without the application of this Decision, is Income Tax Act 2001 would be due to the taxable income from work and residence: tax on taxable income from work and residence calculated in respect of the calendar year, intended for the purpose of Article 2.7, first paragraph, introductory sentence and part a, of the Income Tax Act 2001 .
5 'Notable income' means the income from work and home income minus the-by corresponding application of Section 3.13, of the Income Tax Act 2001 -to convert any negative amounts of noincomes from other years.
6 By way of derogation from the fifth paragraph, the noenter income per Mogenity shall be increased by the expenditure on income from work and residence in the year in respect of income and personal deductions to the extent that this income is deducted from the income from employment and income from the Member State. taxation of those Mogenity are taken into account.
7 By way of derogation from the fifth paragraph, where the income of a taxable person comes mainly from a Mogenity and that Mogenity in the taxation of income is the personal and family situation of the taxable person, takes full account, or is subject to the Treaty on the Functioning of the European Union, to take them into full account, the nowage income, and also for the provision of foreign income reduction from other Powers, increased by the income from work and home income in the year expenditure on income provisions and personal deduction. The previous sentence shall apply mutatis mutandis in respect of a Mogenity, other than a Member State of the European Union, which, if it were such a Member State, would be obliged to act under the Treaty on the Functioning of the European Union. The European Union should take full account of the personal and family situation.
1 An amount of foreign income to be released in one year from work and home-per Mogenity calculated taking account of the settlement Article 12 -that by the application of Article 10, third paragraph , does not lead to a reduction in tax over that year, is transferred to the next year. Such transfer shall be carried out only if the foreign income from work and residence to be transferred to the following year has been determined by the inspector in the case of a decision which is subject to a decision.
2 In the year to which the shipment is taking place, the calculation of the reduction of Article 10 increase foreign income from work and property with the amount to be paid to foreign income from work and home. The nowage income shall not be increased.
3 [ Red: Expated.]
4 If a domestic taxpayer benefits from rewards as provided for in a compensation scheme for frontier workers in another double taxation scheme, the first and second paragraphs shall not apply.
5 Under ministerial arrangements, conditions to be laid down may stipulate that the fourth paragraph shall not apply in whole or in part.
If foreign income from work and residence out of a Mogenity-calculated considering the shipment per Mogenity according to Article 11 -is negative, it becomes for the application of the reduction of Article 10 be regarded as a negative component of the foreign income from work and residence of the following year from that Mogenity. The inspector shall draw up a negative foreign income from work and residence in the next year, in the case of a decision on a negative decision.
1 To a domestic taxable person, on the account of income tax levied on another Mogenity, income tax relief shall be granted for benefits and income included in income from work and home income. to carry out personal work within the area of the other Mogenity by the taxpayer or another as an artist or a sportsman.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
(a) the amount of tax levied in the year in question because of other Powers;
(b) the amount of the tax which, in the year in question, is to be taxed without the application of this Decision, according to the Income Tax Act 2001 the taxable income from work and residence would be payable in the same proportion as the amount of benefits and income to be taken into account in accordance with the first paragraph of that year, minus the related costs, It's the nowage.
3 Article 10, fourth, fifth and seventh members , shall apply mutatis mutandis.
4 The reduction in accordance with this Article shall be taken into account, taking account of reductions according to other arrangements to avoid double taxation, and Article 10 , at most, the amount of tax calculated on the taxable income from work and residence.
1 To a domestic taxable person, on the account of income tax levied on the basis of other Mogenicity, income tax relief shall be granted for the taxable amount of the income arising from work and home income, relating to a service carried out on board a sea or aircraft in international traffic operated by an undertaking from which the real management is situated in another Mogenity.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
a. The amount of tax levied in the relevant year due to the other Mogenity;
(b) the amount of the tax which, in the year in question, is to be taxed without the application of this Decision, according to the Income Tax Act 2001 the taxable income from work and residence would be payable in the same proportion as the amount of the earnings to be taken into account in that year, according to the first paragraph, is in the form of the nowage income.
3 Article 10, fourth, fifth and seventh members , shall apply mutatis mutandis.
4 The reduction in accordance with this Article shall be taken into account, taking account of reductions according to other arrangements to avoid double taxation, and Article 10 , at most, the amount of tax calculated on the taxable income from work and residence.
1 The amount of the tax levied in respect of other powers in one year, as referred to in Article 13 , that by the application of the second paragraph, part b, or the fourth member of that Article , does not lead to a reduction in income tax over that year, is considered tax of the following year as a result of other powers. This advance shall be taken only if the amount to be paid by the inspector to the following year has been determined by decision which is subject to an objection.
2 If a domestic taxpayer benefits from rewards as provided for in a compensation scheme for frontier workers in another double taxation scheme, the first paragraph shall not apply.
3 Under ministerial arrangements, conditions to be laid down may stipulate that the second paragraph shall not apply in whole or in part.
1 The amount of the tax levied in respect of other powers in one year, as referred to in Article 13a , that by the application of the second paragraph, part b, or the fourth member of that Article , does not lead to a reduction in income tax over that year, is considered tax of the following year as a result of other powers. This advance shall be taken only if the amount to be paid by the inspector to the following year has been determined by decision which is subject to an objection.
2 Article 14, second and third paragraphs , shall apply mutatis mutandis.
1 To a domestic taxable person, a reduction in income tax is granted for the income from work and residence, but not in any of the other taxes levied on account of another tax on Mogenity, but not in any of the following cases: Article 9 foreign income from work and home, including dividends, interest and royalty, if:
(a) the company which makes the dividends or the debtor of the interest and royalties in a developing country is resident or resides; and
b. the dividends, interest and royalties are subject to a tax on income levied on the basis of that development country, whether or not at the source.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
(a) the amount of tax levied in the year in question because of other Powers;
(b) the amount of the tax which, in the year in question, is to be taxed without the application of this Decision, according to the Income Tax Act 2001 the taxable income from work and residence would be payable in the same proportion as the amount of the dividends, interest and royalties to be taken into account in the first paragraph of that year, is in the form of the nowage income.
3 For the purposes of paragraph 2 (a), the tax levied on dividends by other powers on dividends shall not be more than up to 15% of the amount of the dividends.
4 In the application of paragraph 2 (b), dividends, interest and royalties shall be reduced by the costs related thereto.
5 Article 10, fourth, fifth and seventh members , shall apply mutatis mutandis.
6 The reduction according to this Article shall, subject to the reductions laid down by other rules to prevent double taxation and according to the Articles 10 , 13 and 13a , at most, the amount of tax calculated on the taxable income from work and residence.
1 In case of application of Article 15 shall not be reduced if the taxable person is not the beneficial owner of the dividends, interest or royalties on which a tax has been levied by another Mogenity. The beneficial owner shall not be considered to be the taxable person who, in connection with the proceeds received, has carried out a contribution in return as part of a set of transactions which is likely to:
a. Revenue has been wholly or partly directly or indirectly benefited from a natural or legal person who is less entitled to a reduction in the tax of the Netherlands than the taxable person who has received the consideration carried out; and
b. this natural or legal person holds or obtains a position in rights from which the proceeds have been received directly or indirectly, which is similar to his position in similar rights prior to the moment when the proceeds were a set of transactions has begun.
2 For the purpose of applying the first paragraph:
a. may also arise from a set of transactions in the event of transactions entered into on a regulated stock exchange or market;
b. shall be treated in the same way as a transaction involving the sole acquisition of one or more dividend proof or interest-rate mines, or the establishment of short-term genotsrights.
The amount of the tax levied in respect of other powers in a given year, as referred to in Article 15 Where the application of paragraph 2 (b) or (5) of that Article does not result in a reduction in income tax for that year, the tax levied on the following year shall be regarded as a tax levied on other powers. year. This advance shall be taken only if the amount to be paid by the inspector to the following year has been determined by decision which is subject to an objection.
Upon written request from the taxable person, Article 15 out of application for the dividends, interest and royalties enjoyed in a year, as provided for in that Article and for the tax levied on them by reason of the developing countries.
1 To a domestic taxable person, on the account of tax levied on the basis of other Mogenicity, a reduction in income tax shall be granted for dividends included in the income of material interest, if:
(a) the company which shares the dividends is established in a developing country; and
b. the dividends are subject to a tax on income levied because of that developing country, whether or not at the source.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
(a) the amount of tax levied in the year in question because of other Powers;
(b) the amount of the tax which, in the year in question, is to be taxed without the application of this Decision, according to the Income Tax Act 2001 the taxable income is of material interest, is in the same proportion as the amount of the dividends to be taken into account in that year's first member is to be paid to the nowage income.
3 Article 15, third and fourth members , and Article 16 apply mutatis mutandis.
4 Under the tax which, without the application of this Decision, is Income Tax Act 2001 would be liable on the taxable income of material interest: the tax on taxable income calculated in respect of the calendar year is of material importance, meaning the tax on taxable income. Article 2.7, first paragraph, introductory sentence and part b, of the Income Tax Act 2001 .
5 'The nowage income' means the taxable income of material importance.
6 By way of derogation from the fifth paragraph, where the income of a taxable person comes mainly from a Mogenity and that Mogenity in the taxation of income is the personal and family situation of the taxable person, is taken into full account of, or under the Treaty on the Functioning of the European Union, the personal and family situation to be fully taken into account, the nowage income plus the income on the income of interest deducted in the year deducted person's personal allowance. The previous sentence shall apply mutatis mutandis in respect of a Mogenity, other than a Member State of the European Union, which, if it were such a Member State, would be obliged to act under the Treaty on the Functioning of the European Union. The European Union should take full account of the personal and family situation.
The amount of the tax levied in respect of other powers in a given year, as referred to in Article 19 Where the application of paragraph 2 (b) does not result in a reduction in income tax for that year, the tax levied on other powers of the following year shall be deemed to be levied. This advance shall be taken only if the amount to be paid by the inspector to the following year has been determined by decision which is subject to an objection.
Upon written request from the taxable person, Article 19 out of application for the dividends received in one year as referred to in that Article and for the tax levied on them by reason of the developing countries.
1 to a domestic taxable person shall, by way of derogation, be Article 19, first paragraph On the basis of a tax levied on the basis of other Mogenicity, an income tax reduction shall be granted for dividends in the income of material interest arising from the other Mogenity, if:
a. Those dividends are expected to arrive at him on the basis of Article 2.14a of the Income Tax Act 2001 , and
b. Those dividends are subject to a tax on income, which is levied on the source, or at the source, by such other Mogenity, either by the domestic taxable person himself or by the respective isolated private capital.
2 Article 19, second to sixth paragraphs , and the Articles 20 and 21 shall be applicable mutatis mutandis.
A domestic taxpayer is exempt from income tax which relates to foreign benefit from saving and investing.
1 The foreign benefit of saving and investing consists of the combined amount of the benefit of the taxable person as a component of the advantage of saving and investing as an advantage of the return base in foreign countries.
2 The return base abroad is the value at the beginning of the calendar year (poll date) of assets held abroad reduced by the value on the reference date of the debts related to those assets. Possessions abroad are:
a. immovable property situated within the area of any other Mogenicity;
b. rights directly or indirectly relating to immovable property situated within the area of any other Mogenity; and
c. rights to shares in the profits of an undertaking from which the charge is situated within the territory of another Mogenity, insofar as it does not arise from securities or services.
3 Possessions referred to in the second paragraph belong only to the return base in the rest of the world insofar as the profits obtained are subject to a tax on income which is due to the other Mogenity in which the assets are located, shall be levied.
4 If the assets and debts referred to in paragraph 2 do not belong to the taxable person's return on the whole of the year, the value of the value to be redefined according to the period of time shall be fixed at the date of reference for the fixing of the assets and liabilities. Foreign-based return on a return basis, with parts of calendar months to be considered as full month. If the hearing or debt at the date of reference does not belong to the yield basis, the value at the time when the hearing or the debt comes to the return on the return is assumed for the purpose of the first sentence.
1 The in Article 22 the foreign benefit covered by the savings and the investment tax is applied by a reduction in the amount of income tax due.
2 The reduction referred to in paragraph 1 shall be equal to the amount of the tax which, in accordance with the provisions of this Decision, is not applicable to the Income Tax Act 2001 the taxable income from saving and investing would be payable in the same proportion as the standard rate of return provided for in Article 5.2 of the Income Tax Act 2001 , from the yield base abroad is to the nowage income. The reduction cannot, taking account of reductions according to other rules for the prevention of double taxation, exceed the tax which, without the application of this Decision, according to the Income Tax Act 2001, on the would be taxable income from saving and investing.
3 If the taxable person is not a taxable person throughout the year, the reduced flat-rate yield of the reduction referred to in paragraph 2 shall be fixed for the reduction referred to in the second paragraph. Article 5.2 of the Income Tax Act 2001 , from the return base abroad for the period he lived in the Netherlands. Parts of calendar months are neglected in this respect. As a nowage, the sum of the repayable income of the same period as the taxable person resided in the Netherlands and the repayable income of savings and investing in the Netherlands over the period during which the taxable person resided in the Netherlands. does not live in the Netherlands.
4 Under the tax which, without the application of this Decision, is Income Tax Act 2001 would be due to the taxable income from saving and investing: the tax on taxable income from savings and investments calculated in respect of the calendar year, intended to be used in the context of the Article 2.7, first paragraph, introductory sentence and part c, of the Income Tax Act 2001 .
5 The notion of income is the taxable income of saving and investing.
6 By way of derogation from the fifth paragraph, where the income of a taxable person comes mainly from a Mogenity and that Mogenity in the taxation of income is the personal and family situation of the taxable person, is taken into full account, or under the Treaty on the Functioning of the European Union, that the personal and family situation is fully taken into account, the nowage income increased by the taxable income from savings; and invest in the year deducted personal deduction, as well as with the Flat rate yield, specified in Article 5.2 of the Income Tax Act 2001 -of the duty-free assets taken into account. The previous sentence shall apply mutatis mutandis in respect of a Mogenity, other than a Member State of the European Union, which, if it were such a Member State, would be obliged to act under the Treaty on the Functioning of the European Union. The European Union should take full account of the personal and family situation.
1 An amount of foreign benefit to be released in a year from sparing and investing that as a result of taking into account the person tied deduction and application of Article 24, second paragraph, second sentence , does not lead to a reduction in tax over that year, is transferred to the next year. This transfer shall not exceed the amount of the personal deduction which reduces the benefit from saving and investing. The transfer shall be carried out only if the foreign benefit to be transferred to the following year is saved and invested by the inspector in the case of a decision which is subject to a decision.
2 In the year to which the shipment is taking place, the calculation of the reduction of Article 24 increase the foreign benefit from saving and invest with the amount of foreign benefit to be paid out of saving and investing. The nowage income shall not be increased.
1 The in Article 22 -exemption for foreign benefits from saving and investing in the sense of: Article 23 By way of derogation from Article 22, it shall also be applied by means of a reduction of the income tax due if:
a. that foreign benefit is deemed to be to the domestic taxable person on the basis of Article 2.14a of the Income Tax Act 2001 , and
b. that foreign benefit is subject to a tax on income, which is due to any other Mogenity, whether or not at the source, to that domestic taxpayer himself or to the relevant RFF. ed.
2 Article 24, second to sixth paragraphs , and Article 24a shall be applicable mutatis mutandis.
1 To a domestic taxable person, on the account of tax levied on the other hand, a reduction in income tax shall be granted in respect of the dividends received, interest and royalties received if:
a. The rights from which the proceeds have been enjoyed belong to the assets as referred to in Article 5.3 of the Income Tax Act 2001 ;
(b) the company which makes the dividends or the debtor of the interest and royalties in a developing country is resident or resides; and
c. the dividends, interest and royalties are subject to a tax on income levied on the basis of that development country, whether or not at the source.
2 The amount of the reduction referred to in the first paragraph shall be equal to the amount of the tax levied in the year in question because of other powers. The tax levied on dividends, interest and royalties on account of other powers is not more than up to 15% of the relevant dividends, interest and royalty.
3 Article 16 shall apply mutatis mutandis.
4 The reduction in accordance with this Article shall be taken into account, taking account of reductions according to other arrangements to avoid double taxation, and Article 24 , at most, the amount of calculated tax on taxable income from savings and investing.
The amount of the tax levied in respect of other powers in a given year, as referred to in Article 25 If the application of the fourth paragraph of that article does not lead to a reduction in income tax for that year, it shall be regarded as a tax levied on the following year as a result of other powers. This advance shall be taken only if the amount to be paid by the inspector to the following year has been determined by decision which is subject to an objection.
1 to a domestic taxable person shall, by way of derogation, be Article 25, first paragraph , on the basis of tax levied on the basis of other Mogenicity, a reduction in income tax for foreign dividends, interest and royalty payments, if:
a. Those dividends, interest and royalties are deemed to be upon him on the basis of Article 2.14a of the Income Tax Act 2001 , and
b. Those dividends, interest and royalties are subject to a tax on income, which is due to the other Mogenity, whether or not to the source, to that domestic taxpayer himself or to the relevant ring-fenced private Equity is charged.
2 Article 25, second to fourth paragraphs , and Article 25a shall be applicable mutatis mutandis.
1 The inspector shall determine the amount of the Article 11 to transfer foreign income from work and property by Mogenity to next year and the amount of it according to Article 24a or Article 24b, second paragraph , to a next year, to transfer foreign benefits from savings and invest in a decision which is open to challenge. Such determination shall take place simultaneously with regard to the determination of the attack on that year. The amount of foreign income to be moved to the next year from work and home and the amount of foreign benefit to be brought over to the next year from savings and investments shall be shown separately on the deposit.
2 Legal remedies against a decision referred to in paragraph 1 may relate only to:
the size of the amount of foreign income to be raised from work and home and the amount of foreign benefit to be paid out of saving and investing, to the extent that it has not been established previously; and
b. application of Article 28a .
3 The amount of foreign income from work and residence according to Article 11, first paragraph , to be transferred to next year and to save and invest the amount of foreign benefit from Article 24a, first paragraph , or Article 24b, second paragraph , to be transferred to the following year, may be subject to review or to be adopted if:
a. An attack is being reduced on account of the loss of losses from other years;
(b) the inspector shall establish a reinstallation attack;
(c) a review of the inspector in which the amount of a loss is determined;
d. provides some ground for suspecting that the amount of foreign income to be raised from work and home is too high, where the revision can only take place for foreign income included in the decision. the work and dwelling which has been enjoyed in one of the 12 previous years;
(e) giving rise to the presumption that the amount of the foreign benefit to be raised has been set out in excess of the amount of the foreign benefit to be raised and the revision can only take place for the foreign benefit recognised in the decision to save and invest in one of the 12 preceding years.
4 By way of derogation from Article 11, first paragraph, second sentence The following are the following: Articles 24a, first paragraph, third sentence , and 24b, second paragraph If the third paragraph is applied, the revised amount or the amount of foreign income from work and home shall be revised or the amount of the revised amount fixed or the amount fixed shall be saved by foreign benefit and invest in that amount. is to be transferred to the following year, taking into account in the following year, without this amount being fixed in advance by the inspector in the case of an objection. The preceding sentence shall apply mutatis mutandis to the extent that the revision has effects on amounts transferred to years for which an attack has already been established.
1 The inspector shall determine the amount of the Article 12 to transfer a negative foreign income from work and home by Mogenity to a subsequent year, in the case of a decision which is open for objectionable.
2 Article 26, first paragraph, second and third sentences, second paragraph, third member and fourth member shall apply mutatis mutandis.
3 If the negative foreign income from work and residence is not determined by decision, the amount shall nevertheless be taken into account in the following year as a negative component of foreign income from work and house. The amount shall no longer be taken into account if the time limit within which the inspector is competent to set an attack on the first year in which a lower amount to the next year is to be paid to negative foreign income. (i) work and dwelling should have been adopted by means of a decision which is open to objection, having been exceeded by more than two years.
1 The inspector sets the opinion according to the Articles 14 , 14a , 17 , 20 , 21a , 25a and 25b Amounts to be charged to tax per item levied on account of other powers by means of a decision which is subject to a decision.
2 Article 26, first paragraph, second and third sentences, second paragraph, third member and fourth member , shall apply mutatis mutandis.
If a taxable person is eligible under any provision in this Decision for a reduction of more than a Mogenity of foreign income or for more than a Mogenity tax and the amount of the reductions resulting from any article in this Decision is limited to the amount of income tax which would be payable without the application of this Decision, these reductions shall be taken into account with compliance with the following. Reductions resulting from a different double taxation system shall apply to reductions exclusively resulting from this Decision. The reductions shall then be taken into account in the order shown in the other provisions of this Decision. Finally, the reductions are taken into account in order of increasing size.
Where the reductions are equal to the same size, a proportionate share shall be taken into account.
If, in a year other than by death, the taxable person ceases to be a taxable person, and within eight years of the end of the year, he becomes more or less domestic taxable person, shall be the subject of the year prior to the year in which the domestic tax obligation ended according to the Articles 26 , 27 and 28 fixed amounts of foreign income to be raised from work and home, negative foreign income from work and property and due to other powers levied on other powers, shall be deemed to be the amounts set up in the year preceding the re- National tax liability shall be established.
An employee resident in the Netherlands is exempt from the payroll tax which relates to wages which he has received. Article 9, first paragraph, part b , is applicable, and that is subject to a tax on income levied because of the other Mogenity as referred to in that article.
On one according to Article 34 As of 31 December 2011, to a year beginning on or after 1 January 2012 to be granted to exempt foreign profits from a Mogenity, the rules of this Decision, such as those concluded on 31 December 2011, continue to apply to the Community's financial institutions. Application. The amount to be paid to foreign profits by way of a later year is, by way of derogation from Article 34, first paragraph, as at 31 December 2011, not reduced by a negative foreign profit from that Mogenity over a financial year which starting on or after 1 January 2012.
1 To a domestic taxable person, on the account of tax levied on another Mogenity, a reduction in corporation tax for profit, but not in profits from another State, shall be granted in respect of the profits of Article 15, second paragraph, of the Law on Corporate Tax 1969 , including dividends, interest and royalties, if:
a. The company which makes the dividends or is the debtor of interest and royalties in a developing country is resident or is established; and
b. the dividends, interest and royalties are subject to a tax on profits levied on the basis of that development country, whether or not at the source.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
(a) the amount of tax levied in the year in question because of other Powers;
b. The amount of dividends, interest and royalties to be taken into account in accordance with the first paragraph of that year, multiplied by the percentage of the highest rate, referred to in Article 22 of the Law on Corporate Tax 1969 ;
3 For the purposes of paragraph 2 (a), the tax levied on dividends by other powers on dividends shall not be more than up to 15% of the amount of the dividends.
4 In the application of paragraph 2 (b), dividends, royalties and interest shall be reduced by the costs related thereto. The costs, referred to in the first sentence, shall also include the costs incurred by a body connected with the taxable person, as referred to in Article 4 (1). Article 10a, fourth paragraph, of the Law on Corporate Tax 1969 or a natural person connected to the taxpayer as referred to in Article 10a, fifth paragraph, of the Income Tax Act 1969, has made and that in determining profits taxable in the Netherlands or taxable in the Netherlands the income of that related body or of that natural person has been deducted.
5 Article 16 shall apply mutatis mutandis.
6 The reduction in accordance with this Article shall, subject to the reductions laid down in other rules for the prevention of double taxation, be equal to the amount of the amount of the tax which, according to the Law of corporation tax 1969 is owed.
1 By way of derogation from Article 36, first paragraph , to be charged to a domestic taxable person, on the charge of tax levied on the basis of another Mogenity, a reduction in corporation tax for royalties on which the taxable person is subject to the tax Article 12b of the Law on Corporate Tax 1969 is applicable, if:
a. The debtor of the royalties is resident or established in a developing country; and
b. The royalties are subject to a tax on profits levied on the basis of that development country, whether or not at the source.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
(a) the amount of tax levied in the year in question because of other Powers;
b. The amount of royalties to be taken into account in accordance with the first paragraph of that year, multiplied by 5/100;
3 In the application of paragraph 2 (b), royalties shall be reduced by reference to the costs related thereto.
4 Article 16 shall apply mutatis mutandis.
5 The reduction in accordance with this Article shall, subject to the reduction in accordance with other rules for the prevention of double taxation, be taken into account, and Article 36 , at most, the amount of corporation tax payable.
The amount of tax referred to in one year as a result of other powers Article 36 and Article 36a that by the application of Article 36, second paragraph, part b, or sixth member , as a result of the application of Article 36a, second paragraph, part b, or fifth paragraph , does not lead to a reduction in corporation tax over that year, is to be regarded as a tax levied on the following year as a result of other powers. This advance shall be taken only if the amount to be paid to the following year is determined by the inspector in the case of a decision which is subject to a decision.
Upon written request from the taxable person, Article 36 out of application for the dividends, interest and royalties enjoyed in any year as referred to in that Article and for the tax levied on them by reason of the developing countries.
1 The inspector says: Article 37 The amount to be paid to the tax levied by other Powers in the case of a decision which is subject to a decision.
2 The determination referred to in paragraph 1 shall take place simultaneously with the adoption of the attack on that year. The amount of the tax to be charged to the following year shall be shown on the bill of charge separately.
3 Legal remedies against a decision referred to in paragraph 1 may relate only to:
a. The size of the amount of the tax to be raised, in so far as it has not been previously established; and
b. application of Article 44a .
4 The amount of the tax to be raised may be revised or fixed if:
a. An attack is being reduced on account of the loss of losses from other years;
(b) the inspector shall establish a reinstallation attack;
(c) a review of the inspector in which the amount of a loss is determined;
(d) any reason for suspecting that the amount of the tax to be charged has been set too high, the revision may be made only for the purpose of imposing a tax on a foreign power in the one of the 12 preceding years.
5 By way of derogation from Article 37, first paragraph, second sentence , if the fourth member finds application, the revised amount or the amount of the tax which is to be transferred to the following year shall be taken into account in the following year, without prior payment by the inspector to that effect. Decision may be adopted. The preceding sentence shall apply mutatis mutandis to the extent that the revision has effects on amounts transferred to years for which an attack has already been established.
Where a taxable person is eligible under any provision in this Decision for a reduction in tax on account of more than a Mogenicity and the combined amount of the reductions resulting from any Article this decision is limited to the amount of corporation tax which would be due without the application of this Decision, shall be taken into account in the light of the following. Reductions resulting from a different double taxation system shall apply to reductions exclusively resulting from this Decision. The reductions shall then be taken into account in the order shown in the other provisions of this Decision. Finally, the reductions are taken into account in order of increasing size. Where the reductions are equal to the same size, a proportionate share shall be taken into account.
If, in a year other than by winding down, the taxable person ceases to be a taxable person, and within eight years of the end of the year, he becomes more or less domestic taxable person, shall be the subject of the year prior to the year in which the domestic tax obligation ended, according to Article 44 the amount determined to be charged by other Powers is to be considered as amounts set out in the year preceding the re-entry tax.
1 If it is likely that, in comparison with the beginning of the oldest year for which an amount to be passed to the following year is due to non-offset tax levied on other powers, Article 37 in a later year has not fully resulted in a reduction, the ultimate interest in the taxpayer has been substantially changed, shall be passed on from the year in which the amendment took place. amount of tax not charged by other Powers of the preceding year's tax no longer in the calculation of the reduction referred to in the Article 36 , below 36a Taken into account.
2 Article 20a, second, third, fourth, fifth, sixth, seventh, eighth, tenth, eleventh and 12th member, from the 1969 Corporation Tax Act shall apply mutatis mutandis.
3 Article 15ae of the Law on Corporate Tax 1969 shall apply mutatis mutandis.
1 In the case of an acquisition by reason of the death of a person living in the Netherlands at the time of die death, a reduction in the tax on the inheritance tax is granted for the purposes of a tax levied on the basis of another Mogenity. 'acquisition' means assets belonging to a foreign company which has been driven by it as referred to in Article 9, first paragraph, part a , and for the immovable property in the acquisition which is situated within the territory of another Mogenity and rights to which they are subject, to the extent that the acquisition of such assets is to a similar tax Subject to a duty of other Mogenity as intended. This provision shall not apply in the case of an acquisition under inheritance by the death of a person under inheritance. Article 3, first paragraph, of the Succession Act 1956 He is considered to have resided in the Netherlands at the time of death.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
a. The amount of tax levied on account of the other Mogenicity;
b. the amount that is up to the inheritance tax which according to the Inheritance law 1956 without the application of this Decision, it would be in the same proportion as the combined value of the assets referred to in the first paragraph, referred to in the first paragraph, the property in the other Mogenity is equal to the value of all the assets obtained. Possessions.
3 For the purposes of applying the second paragraph:
a. The value of the assets referred to in paragraph 1 shall be reduced by the value of the debts relating to those assets;
(b) the value of all the assets acquired minus the value of all the debts which have been paid on the basis of the Inheritance law 1956 to be deducted and reduced by the exemptions provided for in Article 32 of the Succession Act 1956 To the extent that the taxable person is eligible for it.
4 The reduction according to this article shall not exceed the amount of the inheritance tax according to the Inheritance law 1956 would be due without the application of this Decision.
5 In the case of immovable property referred to in paragraph 1, the following shall be treated as:
a.-not to a foreign undertaking, as referred to in Article 9 (1) (a)-economic property belonging to the foreign company, as referred to in Article 9 (1) (a) of Article 2, second paragraph, of the Law on Taxation of Legal Service , of the immovable property or rights situated within the area of any other Mogenity, to which they are subject;
b. Shares in bodies and membership rights as referred to in Article 4 of the Law on Taxation of Legal Service , which immovable property and equivalent goods in this Article represent within the area of another Mogenity. The value of the shares and membership rights is equal to the value of the immovable property and thus deemed goods represented by the shares and membership rights indirectly or immediately, less the value of the shares. of debt in relation to those cases and goods.
6 If Article 12, first paragraph, second sentence, of the Succession Act 1956 applies to a grant and this application leads to double taxation, the application of this Article shall be deemed to be equivalent to the inheritance tax levied on the basis of any other Mogenity in respect of that donation.
7 If Article 16 of the Succession Act 1956 the assets and debts referred to therein and the application of the application to double taxation in respect of such assets and debts shall, for the purposes of this Article, be subject to the provisions of substitution of the Member State in respect of the other Mogenity. inheritance tax in respect of those assets and debts assigned to the heirs of the deceased on the basis of the same division as those in Article 16 of the Succession Act 1956 and deemed to be similar to the inheritance tax.
1 In the case of an acquisition under inheritance by the death of a person who Article 3, first paragraph, of the Succession Act 1956 If it is considered to have resided in the Netherlands at the time of death, a reduction in the value of the inheritance tax shall be granted in respect of the assets included in that acquisition, provided that they are the acquisition of such assets because of another Mogenity, in which the deceased was in actual place of residence at the time of death, has been subject to a similar tax. In addition, a reduction in inheritance tax is granted for assets included in that acquisition, belonging to a foreign undertaking which it has driven as intended to Article 9, first paragraph, part a , as well as immovable property referred to in the acquisition Article 47 which are situated within the territory of another Mogenity and which are subject to such rights, to the extent that the acquisition of such assets is subject to a similar tax which, by reason of another Mogenity, is is to be levied.
2 The amount of the reduction referred to in the first paragraph shall be the lower of the following amounts:
a. The amount of tax levied on account of the other Mogenicity;
b. the amount that is up to the inheritance tax which according to the Inheritance law 1956 without the application of this Decision, it shall be in the same proportion as the combined value of the assets referred to in the first paragraph of this Article, as referred to in the first paragraph of this Article, represents the value of all the assets obtained.
3 For the purposes of applying the second paragraph:
a. The value of the assets referred to in paragraph 1 shall be reduced by the value of all the debts;
(b) the value of all the assets acquired reduced by the value of all the debts obtained and minus the exemptions provided for in Article 32 of the Succession Act 1956 To the extent that the taxable person is eligible for it.
4 The reduction according to this article shall not exceed the amount of the inheritance tax according to the Inheritance law 1956 would be due without the application of this Decision.
5 If Article 12, first paragraph, second sentence, of the Succession Act 1956 applies to a grant and this application leads to double taxation, the application of this Article shall be deemed to be equivalent to the inheritance tax levied on the basis of any other Mogenity in respect of that donation.
6 If Article 16 of the Succession Act 1956 the assets and debts referred to therein and the application of the application to double taxation in respect of such assets and debts shall, for the purposes of this Article, be subject to the provisions of substitution of the Member State in respect of the other Mogenity. inheritance tax in respect of those assets and debts assigned to the heirs of the deceased on the basis of the same division as those in Article 16 of the Succession Act 1956 and deemed to be similar to the inheritance tax.
If an acquisition of a deceased who resided in the Netherlands at the time of death includes possessions which are within the area of another Mogenity and not on the basis of the Articles 47 and 48 In determining the value of that acquisition, a reduction in the value of such assets shall be deducted from the value of such tax levied on the basis of the value of that acquisition. procurement.
The reductions referred to in the Articles 47 to 49 be calculated per transferee.
1 The Articles 47 to 50 shall be applied mutatis mutandis in respect of the levy of the Schenklevy, it being understood that:
a. for the corresponding application of Article 47, second paragraph, part b , and Article 48, second paragraph, part b , the value of all the assets acquired shall also be reduced by the exemptions provided for in: Article 33 of the Succession Act 1956 ;
b. Article 47, seventh paragraph , and Article 48, sixth paragraph , shall apply mutatis mutandis, if: Article 17 of the Succession Act 1956 is applicable.
2 Article 48 shall apply mutatis mutandis to grants made by a donor based on the Article 3, second paragraph, of the Succession Act 1956 be considered to have resided in the Netherlands at the time of the grant.
1 A registered or established beneficiary resident or established in the Netherlands shall be exempt from the relevant gambling tax, if that price is subject to a similar tax, which is due to any other person who is liable to have the right to vote. Power is levied.
2 The first paragraph shall not apply, if the price is to be regarded as a profit from an undertaking.
1 To a taxable person whose financial information is included in a consolidated financial statement drawn up by a body established in another Mogenity, on the account of tax levied on the basis of that other Mogenity; a reduction in banking tax if the assets or liabilities of the taxable person were taken into account in the tax on the banking tax, similar to that of the bank tax.
2 The amount of the reduction referred to in paragraph 1 shall be equal to the amount of tax levied on the banking tax in the calendar year in the light of the other Mogenicity, which is attributable to the levy on that levy. any assets or liabilities of the taxable person taken. The reduction according to this Article shall not exceed the amount of tax according to the Banking tax law is owed.
3 The first paragraph shall apply only if the other Mogenity referred to therein gives a corresponding reckoning of Dutch banking tax to a body established in that Mogenity which is subject to a similar tax there and of which the financial data are included in a consolidated financial statement drawn up by a body established in the Netherlands that is a tax liability for the banking tax.
4 By ministerial arrangement, rules are laid down for determining the proportion of the similar tax levied by another Mogenity which is imputable to the assets or liabilities of the levy which are considered by that levy. taxable person.
1 To a taxable person with a seat in another Mogenity and with a branch in the Netherlands, a reduction of the bank tax is granted for the benefit of the tax levied on account of that other Mogenity, if the tax is to be applied to the branch the assets or liabilities of the taxable person to be charged have been taken into account in the liabilities levied on the basis of the other Mogenicity tax, similar to the bank tax.
2 The amount of the reduction referred to in paragraph 1 shall be equal to the amount of tax levied on the banking tax in the calendar year in the light of the other Mogenicity, which is attributable to the levy on that levy. the assets or liabilities of the taxable person to be allocated to the branch in the Netherlands. The reduction according to this Article shall not exceed the amount of tax according to the Banking tax law is owed.
3 The first paragraph shall apply only if the other Mogenity referred to therein gives a corresponding transfer of Dutch banking tax to a taxable person established in the Netherlands and a branch situated in that Mogenity situated in the Netherlands is subject to a similar tax.
4 By ministerial arrangement, rules are laid down for determining the proportion of the similar tax levied by another Mogenicity which is imputable to the tax taken into consideration by the levy to the branch in the Netherlands charge assets or liabilities of the taxable person.
Ministerial arrangements can be used to determine the cases in which the Article 53, third paragraph , below Article 54, third paragraph The conditions set are in any case satisfied.
1 The Decision on the prevention of double taxation 1989 shall be repealed.
2 The decision referred to in paragraph 1 shall not apply to the application of corporation tax for the year which has been started before 1 January 2001 and which shall end after that date.
1 This Decision shall enter into force with effect from 1 January 2001.
2 For the purposes of the corporation tax levy, this Decision shall apply for the first time as from the year beginning with or in 2001.
3 For the charge of endowment and inheritance, this decree application shall apply, if death, donation or entry into Article 45, third paragraph, second sentence, or Article 53, first paragraph, of the Succession Act 1956 the event shall take place on or after the date of entry into force of this Decision, and if it is acquired on or after that time as a result of the fulfilment of a condition.
This decision is cited as: Decision of the Prevention of Double Taxation 2001.
Charges and orders that this Decision will be placed in the Official Journal by means of the note of explanatory note accompanying it.
' s-Gravenhage, 21 December 2000
Beatrix
The Secretary of State for Finance,
W. J. Bos
Published on the 28th of December 2000The Minister of Justice,
A. H. Korthals
