Artikel 12 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

Article 12 Limitation on claims for credit or refund (1) Any claim for credit or for refund of tax founded on the provisions of this Convention shall be made before the expiration of the latest of: (a) The time for the making of a claim for refund of tax under the laws of the State to which the claim for credit or refund is made; (b) Five years from the date of death of the decedent in respect of whose estate the claim is made; or (c) One year after final determination and payment of tax for which any credit under Article 11 is claimed, provided that the determination and payment are made within 10 years of the date of death of the decedent. (2) Any refund based on the provisions of this Convention shall be made without payment of interest on the amount so refunded.