Artikel 11 Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van

Article 11 Subsidiary Taxing Rights (1) If the deceased or the donor was domiciled in one of the States at the time of the death or gift and was at that time a national of the other State and had been domiciled in that other State at any time within the ten years immediately preceding the death or gift, that other State may impose tax according to its domestic law. (2) The United Kingdom may impose tax by reference to property comprised in a settlement unless at the time when the settlement was made the settlor was: (a) domiciled in the Netherlands; and (b) not a national of the United Kingdom who had been domiciled in the United Kingdom at any time within the immediately preceding ten years. (3) If under the provisions of Article 8 any property would be taxable only in the Netherlands and the deceased or donor is either a national of the United Kingdom and not a national of the Netherlands or is treated for the purposes of Netherlands tax as a resident of the Netherlands under its unilateral 10-year rule, the United Kingdom may also impose tax, according to its law, by reference to such property, if the competent authority of the Netherlands notifies the competent authority of the United Kingdom that the Netherlands tax chargeable with respect to such property has not been paid (otherwise than as a result of a specific exemption, deduction, credit or allowance).