Approving The Agreement Between The Portuguese Republic And The Territory Associated With The Netherlands To Aruba, By Exchange Of Letters, Respectively Of 22 June 2004 And Of 11 September 2004, Concerning The Taxation Of Savings Income

Original Language Title: Aprova o Acordo entre a República Portuguesa e o Território Associado dos Países Baixos de Aruba, por troca de Cartas, respectivamente de 22 de Junho de 2004 e de 11 de Setembro de 2004, Relativo à Tributação dos Rendimentos da Poupança

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277636a45354c5667755a47396a&fich=ppr19-X.doc&Inline=false

RESOLUTION No. 19/X whereas Directive No 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (which aims to allow such income, paid in a Member State of the European Union to beneficial owners who are individuals with resident for tax purposes in another Member State, be subject to effective taxation in accordance with the legislation of the latter Member State) establishes that the application of the internal rules implementation depends on the conclusion of agreements or other arrangements that define that all the relevant dependent or associated territories of Member States to adopt measures equivalent or identical to those of the said directive; Whereas the agreement with Aruba establishes the regulatory framework for this territory to adopt such measures, particularly those relating to the automatic transmission of information on interest payments to individuals resident in Portuguese territory, which is an essential element for the achievement of the objectives of Directive No. 2003/48/EC; So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following resolution: Approving the agreement between the Portuguese Republic and the territory associated with the Netherlands to Aruba, by Exchange of letters, respectively of 22 June 2004 and of 11 September 2004, concerning the taxation of savings income. , whose text, Appendix 1 and Annex, authenticated versions in Portuguese, Dutch and English, if published in the annex.



Seen and approved by the Council of Ministers of 22 July 2005 the Prime Minister the Minister of Parliamentary Affairs Minister Presidency AGREEMENT in the FORM of an exchange of letters concerning the TAXATION of SAVINGS INCOME and the PROVISIONAL APPLICATION THEREOF. Letter of the Portuguese Republic Sir, I have the honour to refer to the texts of the "Convention between the Kingdom of the Netherlands for the Netherlands Antilles, and (Belgium, Austria and Luxembourg), on the automatic exchange of information regarding savings income in the form of interest payments, "the" Convention between the Kingdom of the Netherlands concerning the Netherlands Antilles, and (the EU Member State other than Belgium, Luxembourg or Austria), on the automatic exchange of information regarding savings income in the form of interest payments " the Convention between the Kingdom of the Netherlands in respect of Aruba, and (the EU Member State other than Belgium, Luxembourg or Austria), on the automatic exchange of information regarding savings income in the form of interest payments and the Convention between the Kingdom of the Netherlands in respect of Aruba, and (Belgium, Austria and Luxembourg) on the automatic exchange of information regarding savings income in the form of interest payments ", respectively, which resulted from negotiations of an agreement on taxation of savings with the Netherlands Antilles and Aruba, and were attached respectively as annexes I, II, III and IV to the result of the work of the high-level group of the Council of Ministers of the European Union of 12 March (doc. 7660/04 FISC 68).

In the face of such texts, I have the honour to propose to you the "Convention on the automatic exchange of information regarding savings income in the form of interest payments" contained in Appendix 1 to this letter, and the mutual commitment to finalizing as soon as possible our internal constitutional requirements for the entry into force of this Convention and to proceed without delay to the reciprocal notification of these formalities are completed.



Pending the completion of the internal procedures and the entry into force of this Convention on the automatic exchange of information regarding savings income in the form of interest payments ", I have the honour to propose to you that Portugal and the Kingdom of the Netherlands in respect of Aruba apply this Convention provisionally, within the framework of the obligations arising out of our respective national constitutions from 1 January 2005, or the date of application of Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, for the later of the dates.

If the above is acceptable by you, I have the honour to propose that this letter and your confirmation together constitute an agreement between Portugal and the Kingdom of the Netherlands in respect of Aruba.

Please accept, Sir, the assurances of our highest consideration, for the Portuguese Republic Minister of State and Finance Made in Lisbon, in, in three copies.

B. Letter from Aruba Sir, I have the honour to acknowledge receipt of your letter of today's date, which reads as follows: "Sir, I have the honour to refer to the texts of the" Convention between the Kingdom of the Netherlands concerning the Netherlands Antilles, and (Belgium, Austria and Luxembourg), on the automatic exchange of information regarding savings income in the form of interest payments " the Convention between the Kingdom of the Netherlands concerning the Netherlands Antilles, and (the EU Member State other than Belgium, Luxembourg or Austria), on the automatic exchange of information regarding savings income in the form of interest payments, "the" Convention between the Kingdom of the Netherlands in respect of Aruba, and (the EU Member State other than Belgium , Austria or Luxembourg), on the automatic exchange of information regarding savings income in the form of interest payments and the Convention between the Kingdom of the Netherlands in respect of Aruba, and (Belgium, Austria and Luxembourg), on the automatic exchange of information regarding savings income in the form of interest payments ", respectively, which resulted from negotiations of an agreement on taxation of savings with the Netherlands Antilles and Aruba , and were attached respectively as annexes I, II, III and IV to the result of the work of the high-level group of the Council of Ministers of the European Union of 12 March (doc. 7660/04 FISC 68).


In the face of such texts, I have the honour to propose to you the "Convention on the automatic exchange of information regarding savings income in the form of interest payments" contained in Appendix 1 to this letter, and the mutual commitment to finalizing as soon as possible our internal constitutional requirements for the entry into force of this Convention and to proceed without delay to the reciprocal notification of these formalities are completed.

Pending the completion of the internal procedures and the entry into force of this Convention on the automatic exchange of information regarding savings income in the form of interest payments ", I have the honour to propose to you that Portugal and the Kingdom of the Netherlands in respect of Aruba apply this Convention provisionally, within the framework of the obligations arising out of our respective national constitutions from 1 January 2005, or the date of application of Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, for the later of the dates.

If the above is acceptable by you, I have the honour to propose that this letter and your confirmation together constitute an agreement between Portugal and the Kingdom of the Netherlands in respect of Aruba.

Please accept, Sir, the assurances of our highest consideration, "I confirm that Aruba agrees with the content of the letter from you.

Please accept, Sir, the assurances of our highest consideration.

By Aruba, Done in, in, in three copies.

Appendix 1 CONVENTION BETWEEN the KINGDOM of the NETHERLANDS in respect of ARUBA and the REPUBLIC OF PORTUGAL, on the automatic exchange of INFORMATION REGARDING SAVINGS INCOME in the form of interest payments the Government of the Kingdom of the Netherlands in respect of Aruba, and Portugal, desiring to conclude a Convention which gives the possibility of applying the effective taxation of savings income in the form of interest paid in one of the Contracting States to beneficial owners who are individuals resident in the other Contracting State in accordance with the legislation of the latter, in accordance with Council Directive 2003/48/EC of the Council of the European Union, of 3 June 2003 on taxation of savings income in the form of interest payments, have agreed as follows: article 1 general scope 1. This Convention shall apply to interest paid by a paying agent established on the territory of either Contracting State in order to give the possibility of applying the effective taxation of savings income in the form of interest paid in one of the Contracting States to beneficial owners who are individuals resident for tax reasons, in another Contracting State, in accordance with the legislation of the latter.

2. The scope of this Convention shall be limited to taxation of savings income in the form of interest on the credits, excluding in particular issues relating to the taxation of pension and insurance benefits.

3. As regards the Kingdom of the Netherlands, this Agreement shall apply exclusively to Aruba.

Article 2 Definitions 1. For the purposes of this Convention, unless otherwise specified: (a) ")" a Contracting State "and" the other Contracting State ", respectively, the Kingdom of the Netherlands in respect of Aruba, or Portugal, as the context so requires;

b) "Aruba", part of the Kingdom of the Netherlands situated in Caribbean zone made up of the island of Aruba;

c) "Contracting Party", which is the Member State of the European Union: Portugal;

d) "Directive" means the Directive 2003/48/EC of the Council of the European Union, of 3 June 2003 on taxation of savings income in the form of interest payments, apply from the date of signature of this Convention;

and) "beneficial owner" means the beneficial owner within the meaning of article 2 of the Directive;

f) "paying agent", the paying agent within the meaning of article 4 of the directive;

g) "competent authority" i) in the case of Aruba: "the Minister of finance or your authorized representative. II) in the case of Portugal: the competent authority of that State, within the meaning of article 5 of the Directive.

h) "I swear", the interest within the meaning of article 6 of the Directive, taking due account of the your article 15;

I) any term not defined otherwise in the Convention will have the meaning given to it in the directive.

2. For the purposes of this Convention, the provisions of the Directive to which this Convention refers, "Contracting States", instead of "Member States".

Article 3 identity and determination of the place of residence of beneficial owners Each Contracting State must adopt and ensure the application in your territory, of the procedures necessary to allow the paying agent to identify the beneficial owners and their residence for the purposes of article 4. These procedures will be consistent with the minimum standards established in paragraphs 2 and 3 of article 3 of the directive, it being understood that, with respect to Aruba, with regard to paragraph 1 (a)) of paragraph 2 and paragraph 3) of this article, the identity and residence of the beneficial owner shall be established on the basis of the information available to the paying agent through the application of relevant laws and regulations of Aruba.

Article 4 automatic exchange of information 1. The competent authority of the Contracting State where the paying agent is established shall communicate the information referred to in article 8 of the Directive to the competent authority of the Contracting State of residence of the beneficial owner.

2. the communication of information shall be automatic and shall take place at least once a year, within six months after the end of the tax year of the Contracting State of the paying agent, for all interest paid during this exercise.

3. The exchange of information within the framework of this Convention shall be treated by the Contracting States in accordance with article 7 of Directive 77/799/EEC.

Article 5 Implementation The Contracting States shall adopt and publish, before 1 January 2005, the laws, regulations and administrative provisions necessary to comply with this Convention.

Article 6 Annex


The texts of the directive and article 7 of Directive 77/799/EEC of the Council of the European Union of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxes, applicable on the date of signature of this Convention, are attached as annex to the Convention, which form an integral part. The text of article 7 of Directive 77/799/EEC in this annex shall be replaced by the text of that article in Directive 77/799/EEC, if the last magazine come into force before the date from which will come into force the provisions of this Convention.

Article 7 entry into force this Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required were observed in the respective States, and its provisions shall have effect from the date on which the directive is applicable, in accordance with paragraphs 2 and 3 of article 17 of the directive.

Article 8 Termination this Convention shall remain in force until it is denounced by one of the Contracting States. Any Member State may denounce the Convention, through diplomatic channels, at least six months notice before the end of the calendar year, after expiry of a period of three years from the date of its entry into force. In such event, the Convention shall cease to have effect in the periods started after the end of the calendar year in which the notice of termination was communicated.

Done in Portuguese, English and Dutch, each of these texts being equally authentic. If there is any divergence of interpretation between the different language versions, the English language text shall prevail.

For the Portuguese Republic by the Kingdom of the Netherlands in respect of Aruba ANNEX article 7 provisions relating to secrecy 1. All the information a Member State becomes aware under this directive are considered secret in that State in the same manner as information obtained under your national legislation. In any case, such information:-will be made available only to the persons directly linked to the establishment of the tax or administrative control of tax-will only be disclosed for the purpose of judicial proceedings or of proceedings involving the application of administrative sanctions, put in place for establishing or reviewing of the tax or related with them, and only to people involved directly in these processes; may, however, disclose the information in public hearings or trial, if the competent authority of the Member State providing the information raises no objection at the time of providing the information for the first time.
-shall not be used, under any circumstances, for purposes other than for the purposes of taxation or legal process or process that involves the application of administrative sanctions, put in place for establishing or reviewing of the tax, or related to it. In addition, Member States may provide that the information referred to in the first subparagraph to be used for the establishment of other levies, duties and taxes referred to in article 2 of Directive 76/308/EEC.

2. The provisions of paragraph 1 does not require a Member State whose legislation or administrative practice, for internal purposes, more stringent limitations than those contained in the said paragraph 1, to provide information if the State concerned does not undertake to comply with any such restrictions.

3. By way of derogation from paragraph 1, the competent authority of the Member State providing the information may permit the use of this information for other purposes in the requesting State, provided that, according to your own laws, your use is possible for the same purposes, in the same circumstances.

4. When the competent authority of a Member State consider that the information obtained from the competent authority of another Member State are likely to be useful to the competent authority of a third Member State, it may transmit it to the latter with the agreement of the competent authority which has provided.

----------------------------------AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS ON THE TAXATION OF SAVINGS INCOME AND THE PROVISIONAL APPLICATION COPIES THEREOF a. Letter from the Portuguese Republic Sir, I have the honour to refer to the texts of respectively the "Convention between the Kingdom of the Netherlands in respect of the Netherlands Antilles and (Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments" , the "Convention between the Kingdom of the Netherlands in respect of the Netherlands Antilles and (the EU Member State, other than Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments," the "Convention between the Kingdom of the Netherlands in respect of Aruba and (the EU Member State, other than Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments" and the " Convention between the Kingdom of the Netherlands in respect of Aruba and (Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments ", that will result from the negotiations with the Netherlands Antilles and Aruba on the Savings Tax Agreement, and that were annexed, respectively the Annex I, II, III and IV, to the Outcome of Proceedings of the High Level Working Party of the Council of Ministers of the European Union of 12 March (doc. 7660/04 FISC 68).

In view of the above mentioned texts I have the honour to propose to you the "Convention concerning the automatic exchange of information regarding savings income in the form of interest payments" as contained in Appendix 1 to this letter, and our mutual undertaking to comply at the earliest possible date with our internal constitutional formalities for the entry into force of this Convention and to notify each other without delay when such formalities are completed.

Pending the completion of these internal procedures and the entry into force of this Convention concerning the automatic exchange of information regarding savings income in the form of interest payments ", I have the honour to propose to you that


Portugal and the Kingdom of the Netherlands in respect of Aruba apply this Convention provisionally, within the framework of our respective domestic constitutional requirements, as from 1 January 2005, or the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, whichever is later.

I have the honour to propose that, if the above is acceptable to your Government, this letter and your confirmation shall together constitute an Agreement between Portugal and the Kingdom of the Netherlands in respect to Aruba.

Please accept, Sir, the assurance of our highest consideration, For the Portuguese Republic Minister of State and Finance Done at Lisbon, on 22 June 2004, in the English language in three copies.







B. Letter from Aruba Sir, I have the honour to acknowledge receipt of your letter of today's date, which reads as follows: "Sir, I have the honour to refer to the texts of respectively the" Convention between the Kingdom of the Netherlands in respect of the Netherlands Antilles and (Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments " , the "Convention between the Kingdom of the Netherlands in respect of the Netherlands Antilles and (the EU Member State, other than Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments," the "Convention between the Kingdom of the Netherlands in respect of Aruba and (the EU Member State, other than Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments" and the " Convention between the Kingdom of the Netherlands in respect of Aruba and (Belgium, Austria and Luxembourg) concerning the automatic exchange of information regarding savings income in the form of interest payments ", that will result from the negotiations with the Netherlands Antilles and Aruba on the Savings Tax Agreement, and that were annexed, respectively the Annex I, II, III and IV, to the Outcome of Proceedings of the High Level Working Party of the Council of Ministers of the European Union of 12 March (doc. 7660/04 FISC 68).

In view of the above mentioned texts I have the honour to propose to you the "Convention concerning the automatic exchange of information regarding savings income in the form of interest payments" as contained in Appendix 1 to this letter, and our mutual undertaking to comply at the earliest possible date with our internal constitutional formalities for the entry into force of this Convention and to notify each other without delay when such formalities are completed.

Pending the completion of these internal procedures and the entry into force of this Convention concerning the automatic exchange of information regarding savings income in the form of interest payments ", I have the honour to propose to you that Portugal and the Kingdom of the Netherlands in respect of Aruba apply this Convention provisionally, within the framework of our respective domestic constitutional requirements as from January 1, 2005, or the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, whichever is later.

I have the honour to propose that, if the above is acceptable to your Government, this letter and your confirmation shall together constitute an Agreement between Portugal and the Kingdom of the Netherlands in respect to Aruba.

Please accept, Sir, the assurance of our highest consideration, "I am able to confirm that Aruba is in agreement with the contents of your letter.

Please accept, Sir, the assurance of my highest consideration, For Aruba Done at, on, in the English language in three copies.



Appendix 1 CONVENTION BETWEEN THE KINGDOM OF THE NETHERLANDS IN RESPECT OF ARUBA AND THE PORTUGUESE REPUBLIC CONCERNING THE AUTOMATIC EXCHANGE OF INFORMATION ABOUT SAVINGS INCOME IN THE FORM OF INTEREST PAYMENTS The Government of the Kingdom of the Netherlands in respect of Aruba and Portugal, desiring to completion date the Convention which enables savings income in the form of interest payments made in one of the Contracting States to beneficial owners who are individuals resident in the other Contracting State , to be made subject to effective taxation in accordance with the laws of the latter Contracting State, in conformity with Directive 2003/48/EC of the Council of the European Union of 3 June 2003 on taxation of savings income in the form of interest payments, have agreed as follows: Article 1 General Scope 1. This Convention shall apply to interest paid by a paying agent established within the territory of one of the Contracting States with a view to enable savings income in the form of interest payments made in one Contracting State to beneficial owners who are individuals resident for tax purposes in the other Contracting State to be made subject to effective taxation in accordance with the laws of the latter Contracting State 2. The scope of this Convention shall be limited to taxation of savings income in the form of interest payments on debt claims , to the exclusion, inter alia, of the issues relating to the taxation of pension and insurance benefits.

3.As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba.

Article 2 Definitions 1. For the purposes of this Convention, unless the context otherwise requires: a) the term "Contracting State" and "the other Contracting State" mean the Kingdom of the Netherlands in respect of Aruba or Portugal as the context requires;

b) the term "Aruba" means: that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island Aruba;

(c)) The "contracting party" being a Member State of the European Union means: Portugal;

d) the term "Directive" means Directive 2003/48/EC of the Council of the European Union of 3 June 2003 on taxation of savings income in the form of interest payments, applicable at the date of signing this Convention;

e) the term "beneficial owner" means the beneficial owner according to Article 2 of the Directive;

f) the term "paying agent" means the paying agent according to Article 4 of the Directive;

g the term "competent authority)" means: (i)) In the case of Aruba: "The Minister of Finance or his authorised representative.

II) In the case of Portugal: the competent authority of that State according to Article 5 of the Directive.

h) the term "interest payment" means the interest payment according to article 6, due account being taken of Article 15, of the Directive;

I) any term not otherwise defined herein shall have the meaning given to it in the Directive.


2. For the purposes of this Convention, in the provisions of the Directive to which this Convention refers, instead of "Member States" has to be read: Contracting States.

Article 3 Identity and residence of beneficial owners Each Contracting State shall, within its territory, adopt and ensure the application of the procedures necessary to allow the paying agent to identify the beneficial owners and their residence for the purpose of Article 4. These procedures shall comply with the minimum standards established in Article 3, paragraph 2 and 3 of the Directive, with the provision that in regard to Aruba, in relation to subparagraphs 2 a) and 3 a) of that Article, the identity and residence of the Beneficial Owner shall be established on the basis of the information which is available to the Paying Agent by virtue of the application of the relevant provisions of Aruban law and regulations.

Article 4 Automatic exchange of information The competent authority 1 of the Contracting State where the paying agent is established, shall communicate the information referred to in Article 8 of the Directive to the competent authority of the other Contracting State of residence of the beneficial owner.

2. The communication of information shall be automatic and shall take place at least once a year, within six months following the end of the tax year of the Contracting State of the paying agent, for all interest payments made during that year.

3. Information exchange under this Convention shall be treated by the Contracting States in a manner consistent with the provisions as set out in Article 7 of Directive 77/799/EEC.

Article 5 Transposition Before 1 January 2005 the Contracting States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Convention.

Article 6 Annex The texts of the Directive and of Article 7 of Directive 77/799/EEC of the Council of the European Union of 19 December 1977 concerning mutual assistance, by the competent authorities of the Member States in the field of direct and indirect taxation, applicable at the date of signing this Convention and to which this Convention refers , are appended as an Annex to, and form an integral part of this Convention. The text of Article 7 of Directive 77/799/EEC in this annex shall be replaced by the text of the said Article in the revised Directive 77/799/EEC if this revised Directive enters into force before the date from which the provisions of this Convention shall take effect.

Article 7 Entry Into Force This Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect from the date from which the Directive is applicable according to Article 17 , paragraph 2 and 3, of the Directive.

Article 8 Termination This Convention shall remain in force until terminated by one of the Contracting States. Either State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of three years from the date of its entry into force. In such event the Convention shall cease to have effect for periods beginning after the end of the calendar year in which the notice of termination has been given.

Done in the Portuguese, English and Dutch languages all texts being equally authentic. in case there is any divergence of interpretation between the different language versions of the texts, the English text shall prevail.

For the Portuguese Republic For the Kingdom of the Netherlands in respect of Aruba ANNEX Article 7 Provisions relating to secrecy 1. All information made known to a Member State under this Directive shall be kept secret in that State in the same manner as information received under its national legislation. In any case, such information:-may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment,-may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises the objection at the time when it first supplies the information, it shall in general circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to , or in relation to, the making or reviewing of the tax assessment. In addition, Member States may provide for the information referred to in the first subparagraph to be used for assessment of other levies, duties and taxes covered by Article 2 of Directive 76/308/EEC.

2. Paragraph 1 shall not oblige a Member State whose legislation or administrative practice lays down, for domestic purposes, narrower limits than those contained in the provisions of that paragraph, to provide information if the State concerned does not undertake to respect those narrower limits.

3. Notwithstanding paragraph 1, the competent authorities of the Member State providing the information may permit it to be used for other purposes in the requesting State, if, under the legislation of the informing State, the information could, in similar general circumstances, be used in the informing State for similar purposes.

4. Where the competent authority of the Member State considers that information which it has received from the competent authority of another Member State is likely to be useful to the competent authority of a third Member State, it may transmit it to the latter competent authority with the agreement of the competent authority which supplied the information.

------------------------------OVEREENKOMST IN VORM VAN EEN BETREFFENDE BRIEFWISSELING BELASTINGHEFFING INKOMSTEN UIT OP SPAARGELDEN EN DE TOEPASSING VOORLOPIGE ERVAN a. Brief van de Portugese Republiek Mr,


IK heb de eer you verwijzen naar de teksten van respectievelijk het Koninkrijk Overeenkomst tussen, der Nederlanden ten behoeve van de Nederlandse Antillen en (België, Oostenrijk of Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling, het Koninkrijk der Nederlanden Overeenkomst tussen ten behoeve van de Nederlandse Antillen en (andere I-lidstaat dan België, Oostenrijk en Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling Overeenkomst tussen het, Koninkrijk der Nederlanden ten behoeve van Aruba en (andere I-lidstaat dan België, Oostenrijk en Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling en de Overeenkomst tussen het Koninkrijk der Nederlanden ten behoeve van Aruba en (België, Oostenrijk of Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling. Deze teksten, die het resultaat zijn onderhandelingen met die van de Nederlandse Antillen en Aruba zijn een overeenkomst inzake belastingheffing gevoerd over inkomsten uit op zijn als bijlage spaargelden, respectievelijk I, II, III en IV toegevoegd aan het resultaat van de besprekingen van de Groep op hoog niveau van de Raad van Ministers van de Europese Unie van 12 maart (doc. 7660/04 FISC 68).

In het licht van de bovengenoemde teksten heb ik de Overeenkomst betreffende u eer automatic inkomsten uit spaargelden inzake gegevensuitwisseling in de vorm van rentebetaling in aanhangsel 1 bij deze brief voor te stellen en in overweging te geven dat wij er ons zo spoedig mogelijk verbinden wederzijds toe of interne formaliteiten voor de grondwettelijke inwerkingtreding van deze Overeenkomst te vervullen onverwijld voltooiing van elkaar en daarvan in kennis te stellen.

In afwachting van de voltooiing van deze interne procedures en deze Overeenkomst van inwerkingtreding van betreffende gegevensuitwisseling inzake inkomsten uit spaargelden automatic ones in de vorm van rentebetaling, stel ik u voor dat Portugal en het Koninkrijk der Nederlanden ten behoeve van deze Overeenkomst, Aruba binnen de grenzen van onze respectieve binnenlandse grondwettelijke voorschriften, reeds 1 januari voorlopig zouden toepassen vanaf het tijdstip waarop vanaf 2005 of Richtlijn 2003/48/EEG van de Raad van 3 juni 2003 betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling wordt toegepast, indien dit tijdstip later herlina's.

IK stel voor dat hierbij, indien het bovenstaande voor uw aanvaardbaar regering is deze brief en uw, bottom tezamen overeenkomst tussen vormen een Portugal en het Koninkrijk der Nederlanden ten behoeve van Aruba.

Hoogachtend, Voor de Portugese Republiek Gedaan you, op, in drie exemplaren.

B. Brief van Aruba Mr, Ik heb de eer u of bevestigen van uw brief you ontvangst van heden, als volgt welke luidt: "Mr, Ik heb de eer you verwijzen naar de teksten van respectievelijk het Koninkrijk Overeenkomst tussen, der Nederlanden ten behoeve van de Nederlandse Antillen en (België, Oostenrijk of Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling Overeenkomst tussen het, Koninkrijk der Nederlanden ten behoeve van de Nederlandse Antillen en (andere I-lidstaat dan België, Oostenrijk en Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling, het Koninkrijk der Nederlanden Overeenkomst tussen ten behoeve van Aruba en (andere I-lidstaat dan België, Oostenrijk en Luxemburg) automatic gegevensuitwisseling inzake inkomsten uit betreffende spaargelden in de vorm van rentebetaling en de Overeenkomst tussen het Koninkrijk der Nederlanden ten behoeve van Aruba en (België , Oostenrijk of Luxemburg) automatic gegevensuitwisseling inzake betreffende inkomsten uit spaargelden in de vorm van rentebetaling. Deze teksten, die het resultaat zijn onderhandelingen met die van de Nederlandse Antillen en Aruba zijn een overeenkomst inzake belastingheffing gevoerd over inkomsten uit op zijn als bijlage spaargelden, respectievelijk I, II, III en IV toegevoegd aan het resultaat van de besprekingen van de Groep op hoog niveau van de Raad van Ministers van de Europese Unie van 12 maart (doc. 7660/04 FISC 68).

In het licht van de bovengenoemde teksten heb ik de Overeenkomst betreffende u eer automatic inkomsten uit spaargelden inzake gegevensuitwisseling in de vorm van rentebetaling in aanhangsel 1 bij deze brief voor te stellen en in overweging te geven dat wij er ons zo spoedig mogelijk verbinden wederzijds toe of interne formaliteiten voor de grondwettelijke inwerkingtreding van deze Overeenkomst te vervullen onverwijld voltooiing van elkaar en daarvan in kennis te stellen.

In afwachting van de voltooiing van deze interne procedures en deze Overeenkomst van inwerkingtreding van betreffende gegevensuitwisseling inzake inkomsten uit spaargelden automatic ones in de vorm van rentebetaling, stel ik u voor dat Portugal en het Koninkrijk der Nederlanden ten behoeve van deze Overeenkomst, Aruba binnen de grenzen van onze respectieve binnenlandse grondwettelijke voorschriften, reeds 1 januari voorlopig zouden toepassen vanaf het tijdstip waarop vanaf 2005 of Richtlijn 2003/48/EEG van de Raad van 3 juni 2003 betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling wordt toegepast, indien dit tijdstip later herlina's.

IK stel voor dat hierbij, indien het bovenstaande voor uw aanvaardbaar regering is deze brief en uw, bottom tezamen Overeenkomst tussen vormen een Portugal en het Koninkrijk der Nederlanden ten behoeve van Aruba.

Hoogachtend, "Ik heb de eer you u dat u bevestigen van deze brief voor Aruba aanvaardbaar is.

Hoogachtend, Aruba, Gedaan Voor you, op, in drie exemplaren.

OVEREENKOMST TUSSEN HET KONINKRIJK DER NEDERLANDEN, TEN BEHOEVE VAN ARUBA, EN de Portugese Republiek BETREFFENDE GEGEVENSUITWISSELING INZAKE INKOMSTEN UIT SPAARGELDEN AUTOMATIC ONES IN DE VORM VAN RENTEBETALING


De regering van het Koninkrijk der Nederlanden, ten behoeve van Aruba, en Portugal, geleid door de een overeenkomst te sluiten Ashish die het mogelijk dat Belgian Government inkomsten uit spaargelden in de vorm van rentebetaling die in een van de staten overeenkomstsluitende worden verricht aan uiteindelijk een natuurlijke persoon die zijn gerechtigden en hun woonplaats in de andere staat overeenkomstsluitende hebben, worden overeenkomstig het effectief belast recht van laatstgenoemde overeenkomstsluitende staat , in overeenstemming met Richtlijn 2003/48/EG van de Raad van 3 juni 2003 betreffende belastingheffing inkomsten uit op spaargelden in de vorm van rentebetaling en met de door de hierboven overeenkomstsluitende staten zijn voornemens geuite, het overeengekomen following: Artikel Toepassingsgebied 1 1. Deze overeenkomst is van toepassing op rentebetalingen die door een op het grondgebied van een overeenkomstsluitende van staten uitbetalende instantie gevestigde worden verricht met als doel het mogelijk te maken dat inkomsten uit spaargelden in de vorm van rentebetalingen in een overeenkomstsluitende staat welke worden verricht aan uiteindelijk een natuurlijke persoon die zijn gerechtigden en hun woonplaats in de andere staat overeenkomstsluitende hebben , overeenkomstig het effectief worden belast nationale recht van de laatstgenoemde overeenkomstsluitende staat.

2. werkingssfeer van deze overeenkomst Of is beperkt tot op belastingheffing inkomsten uit spaargelden in de vorm van uit hoofde van rente schuldvorderingen; vraagstukken in verband met de fiscale behandeling van onder meer, verzekeringsuitkeringen en pensioenen vallen van deze overeenkomst werkingssfeer of buiten.

3. Wat het Koninkrijk der Nederlanden betreft, deze overeenkomst geldt alleen voor Aruba.

Artikel Definities 2 1. Voor de toepassing van deze overeenkomst wordt, tenzij context anders vereist, verstaan onder:) "een overeenkomstsluitende staat en de andere overeenkomstsluitende staat": het Koninkrijk der Nederlanden ten behoeve van Aruba of Portugal, naargelang context;

b) "Aruba": het gedeelte van het Koninkrijk der Nederlanden dat in het gebied Caribische en bestaat uit het is gelegen eiland Aruba;

c) of overeenkomstsluitende zijnde staat van de lidstaat Europese Unie is: Portugal;

d) ' richtlijn ": 2003/48 Richtlijn/EG van de Raad van 3 juni 2003 betreffende belastingheffing inkomsten uit op spaargelden in de vorm van rentebetaling, zoals van toepassing op de datum van ondertekening van deze overeenkomst;

and) "uiteindelijk gerechtigde": gerechtigde in de zin van uiteindelijk artikel 2 van de richtlijn;

f) "uitbetalende instantie": uitbetalende instantie in de zin van artikel 4 van de richtlijn;

"bevoegde autoriteit"): (i) in het geval van Aruba): de minister van Financiën of zijn bevoegde vertegenwoordiger; in het geval) van bevoegde autoriteit van Portugal: die staat in de zin van artikel 5 van de richtlijn;

h) "rentebetaling": rentebetaling in de zin van artikel 6 van de richtlijn, met inachtneming van artikel 15 van de richtlijn;

I) aan niet wordt omschreven termen of anderszins betekenis gehecht die daaraan richtlijn wordt gegeven in de.

2. Voor de toepassing van de overeenkomst wordt in de bepalingen van deze overeenkomst of richtlijn waarnaar verwezen wordt in in ' plaats ' van "lidstaten" gelezen: overeenkomstsluitende staten.

Artikel 3 van de woonplaats Identiteit en uiteindelijk gerechtigde Voor de toepassing van artikel 4 bepaalt elke overeenkomstsluitende staat die nodig zijn om procedures of uitbetalende instantie in staat te stellen de identiteit en woonplaats van de gerechtigden te stellen en uiteindelijk vast draagt zorg voor de toepassing van deze binnen zijn grondgebied procedures. Deze procedures voldoen aan de minimumnormen van artikel 3, leden 2 en 3 van de richtlijn, dien verstande dat, met, ten behoeve van Aruba, wat betreft het bepaalde in lid 2, onder a), en in lid 3, onder a), identiteit van de woonplaats en uiteindelijk gerechtigde worden vastgesteld op grond van de informatie waarover de uitbetalende instantie krachtens de toepassing van de wettelijke bepalingen van bestuursrechtelijke en desbetreffende Aruba beschikt.

Artikel 4 Automatic gegevensuitwisseling 1. De bevoegde autoriteit van de overeenkomstsluitende staat van de uitbetalende instantie verstrekt in artikel 8 van de richtlijn bedoelde gegevens aan de bevoegde autoriteit van de andere overeenkomstsluitende waar staat de gerechtigde zijn woonplaats uiteindelijk heeft.

2. gebeurt automatisch gegevensverstrekking Of en ten minste eenmaal per jaar, binnen zes maanden na afloop van het belastingjaar van de overeenkomstsluitende staat van de uitbetalende instantie, voor alle dat jaar verrichte gedurende rentebetalingen.

3 behandelen of overeenkomstsluitende gegevensuitwisseling uit hoofde of staten van deze overeenkomst op een wijze die strookt met het bepaalde in artikel 7 van Richtlijn 77/799/EEG.

Artikel 5 Omzetting Of Hira 1 januari overeenkomstsluitende staten vóór de wettelijke bepalingen bestuursrechtelijke 2005 en vast te stellen en bekend te maken die nodig zijn om aan deze overeenkomst te voldoen.

Artikel 6 van de richtlijn Bijlage Of teksten en van artikel 7 van Richtlijn 77/799/EEG van de Raad van 19 december 1977 betreffende de wederzijdse van de bevoegde autoriteiten bijstand van de lidstaten op het gebied van de directe belastingen indirecte, en zoals die van toepassing zijn op de datum van ondertekening van deze overeenkomst en waarnaar verwezen wordt in deze overeenkomst als bijlage aan deze zijn, overeenkomst en integraal deel daarvan maken gehecht ITU. De tekst van artikel 7 van Richtlijn 77/799/EEG in deze bijlage wordt vervangen door de tekst van dat artikel in de Richtlijn gewijzigde 77/799/EEG indien deze richtlijn gewijzigde in werking treedt vóór de datum waarop deze overeenkomst van de bepalingen van kracht worden.

Artikel 7 Inwerkingtreding Deze overeenkomst treedt in werking op de dertigste dag in de laatste van waarop de regeringen respectieve date er elkaar hebben gesteld schriftelijk van in kennis dat in hun respectieve staten zijn vervuld voorgeschreven formaliteiten grondwettelijke en de bepalingen ervan ugly vinden vanaf de datum toepassing vanaf welke richtlijn overeenkomstig artikel of 17, leden 2 en 3 van de richtlijn van toepassing, is.

Artikel 8 Beëindiging


Deze overeenkomst blijft van kracht totdat zij door een van beide overeenkomstsluitende wordt beëindigd staten. Elke overeenkomstsluitende staat kan de overeenkomst beëindigen diplomatieke weg langs door ten minste zes maanden voor het einde van enig verstrijken van het kalenderjaar in een van drie jaar tijdvak datum van inwerkingtreding van in de overeenkomst kennis te geven van beëindiging. In dat geval van toepassing op houdt de overeenkomst te zijn voor tijdvakken die in het einde aanvangen van het kalenderjaar waarin de kennisgeving van beëindiging is gegeven.

Deze overeenkomst is opgesteld in de Portugese, de Engelse en de Nederlandse taal gelijkelijk authentiek zijnde alle teksten,. In geval van verschil tussen interpretatie van de teksten in de verschillende talen, Engelse tekst is doorslaggevend.



Voor de Republiek Portugese Voor het Koninkrijk der Nederlanden ten behoeve van de Nederlandse Antillen BIJLAGE Artikel 7 Geheimhouding 1. Alle een lidstaat waarover uit hoofde inlichtingen van deze richtlijn beschikt, worden gehouden geheim lidstaat op deze in dezelfde wijze als met de gegevens die geschiedt deze uit hoofde van de lidstaat verkrijgt eigen nationale wetgeving. Hoe dan ook mogen deze inlichtingen:-alleen aan die personen have kennis worden gebracht die bij de vaststelling van de belastingschuld of bij de administratieve control in verband met de vaststelling van de betrokken zijn rechtstreeks, belastingschuld-alleen worden onthuld in gerechtelijke procedures of administratieve sancties waarbij procedures in worden toegepast, met het oog op ingesteld of in verband met de vaststelling van of inzake control of vaststelling van de belastingschuld , en alleen aan die personen die betrokken zijn bij deze rechtstreeks procedures; deze inlichtingen mogen echter openbare rechtszittingen tijdens de rechterlijke uitspraken worden vermeld of, indien de bevoegde autoriteit van de lidstaat die de inlichtingen verstrekt, daar geen bezwaar tegen op het moment dat zij Belgian Government of inlichtingen in eerste instantie verstrekt, geen geval worden gebruikt in voor andere doeleinden dan fiscale gerechtelijke procedures of doeleinden of administratieve sancties worden toegepast waarbij procedures met het oog op ingesteld, of in verband met de vaststelling van of inzake control of vaststelling van de belastingschuld. Bovendien kan door de lidstaten worden bepaald dat in de eerste alinea bedoelde mogen worden gebruikt om inlichtingen andere heffingen, rechten en vast te stellen die belastingen vallen onder artikel 2 van Richtlijn 76/308/EEG.

2. Het bepaalde in lid 1 houdt niet in dat een Lid-Staat waarvan de wetgeving praktijk voor administratieve nationale of verdergaande bevatten beperkingen doeleinden dan die welke zijn vervat in lid dit, gehouden tot het verstrekken inlichtingen van is indien de Staat voor deze zijn waar-zich verbindt niet bestemd, deze beperkingen verdergaande in achtte nemen.

3. In afwijking van het bepaalde in lid 1 van de bevoegde autoriteit kan of inlichtingen verstrekkende Lid-Staat dat toestaan in Lid-Staat die de inlichtingen ontvangt, deze ook voor andere doeleinden worden gebruikt, indien de van de wetgeving inlichtingen verstrekkende Lid-Staat in het eigen land gelijksoortig gebruik overeenkomstige omstandigheden onder een toestaat.

4. bevoegde autoriteit van een Wanneer de Lid-Staat van brass is innlichtingen die dat zij van de bevoegde autoriteit van een Lid-Staat heeft ontvangen andere, van kunnen zijn voor de nut bevoegde autoriteit van een derde Lid-Staat, kan zij de betrokken inlichtingen met toestemming van de bevoegde autoriteit die de inlichtingen heeft verstrekt aan de bevoegde autoriteit, doorgeven van laatstbedoelde Lid-Staat.


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