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Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
Geldende tekst van alle 49 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I REIKWIJDTE VAN HET VERDRAG
Hoofdstuk II BEGRIPSBEPALINGEN
- Artikel 3Article 3 General definitions 1 For the purposes of this Convention, unless the context otherwise requires:
- Artikel 4Article 4 Resident 1 For the purposes of this Convention, the term “resident of a Contracting State” means any person…
- Artikel 5Article 5 Permanent establishment 1 For the purposes of this Convention, the term “permanent establishment” means a…
Hoofdstuk III BELASTINGHEFFING NAAR HET INKOMEN
- Artikel 6Article 6 Income from immovable property 1 Income derived by a resident of a Contracting State from immovable property…
- Artikel 7Article 7 Business profits 1 The profits of an enterprise of a Contracting State shall be taxable only in that State…
- Artikel 8Article 8 Shipping, inland waterways and air transport 1 Profits from the operation of ships or aircraft in…
- Artikel 9Article 9 Associated enterprises 1 Where a) an enterprise of a Contracting State participates directly or indirectly in…
- Artikel 10Article 10 Dividends 1 Dividends paid by a company which is a resident of a Contracting State to a resident of the…
- Artikel 11Article 11 Interest 1 Interest arising in a Contracting State and beneficially owned by a resident of the other…
- Artikel 12Article 12 Royalties 1 Royalties arising in a Contracting State and beneficially owned by a resident of the other…
- Artikel 13Article 13 Capital gains 1 Gains derived by a resident of a Contracting State from the alienation of immovable property…
- Artikel 14Article 14 Independent personal services 1 Income derived by a resident of a Contracting State in respect of…
- Artikel 15Article 15 Dependent personal services 1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other…
- Artikel 16Article 16 Directors’ fees 1 Directors’ fees, attendance fees, fixed remunerations and other payments received by the…
- Artikel 17Article 17 Entertainers and sportspersons 1 Notwithstanding the provisions of Articles 14 and 15, income derived by a…
- Artikel 18Article 18 Pensions, annuities and social security payments 1 Pensions and other similar remuneration, as well as…
- Artikel 19Article 19 Government service 1 a) Subject to the provisions of Article 18, salaries, wages and other similar…
- Artikel 20Article 20 Students Payments which a student or business apprentice who is or was immediately before visiting a…
- Artikel 21Article 21 Other income 1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the…
Hoofdstuk IV VERMIJDING VAN DUBBELE BELASTING
- Artikel 22Article 22 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
Hoofdstuk V BIJZONDERE BEPALINGEN
- Artikel 23Article 23 Continental shelf activities 1 The provisions of this Article shall apply notwithstanding any other…
- Artikel 24Article 24 Non-discrimination 1 Nationals of a Contracting State shall not be subjected in the other Contracting State…
- Artikel 25Article 25 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the Contracting…
- Artikel 26Article 26 Exchange of information 1 The competent authorities of the Contracting States shall exchange such…
- Artikel 27Article 27 Members of diplomatic missions and consular posts 1 Nothing in this Convention shall affect the fiscal…
- Artikel 27aRecht op voordelen Niettegenstaande de overige bepalingen van dit Verdrag, wordt een voordeel uit hoofde van dit…
- Artikel 28Article 28 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Hoofdstuk VI SLOTBEPALINGEN
- Artikel 29Article 29 Entry into force 1 This Convention shall enter into force on the thirtieth day after receipt of the last…
- Artikel 30Article 30 Termination This Convention shall remain in force until terminated by a Contracting State.
- Artikel II General 1 In case an item of income is derived from a Contracting State through an entity that is fiscally…
- Artikel IIII Ad Article 3 paragraph 1 j) It is understood that the term “pension fund” includes the following funds and any…
- Artikel IIIIII Ad Article 3, paragraph 2, and Article 25 It is understood that, if the competent authorities of the Contracting…
- Artikel IVIV Ad Article 4, paragraph 1 1 The term “resident of a Contracting State” shall include an organisation that is…
- Artikel VV Ad Article 4 An individual living aboard a ship or a boat without any real domicile in either of the Contracting…
- Artikel VIVI Ad Articles 5, 6, 7, 13 and 23 It is understood that with respect to the Netherlands, rights to the exploration and…
- Artikel VIIVII Ad Article 5, paragraph 3 For enterprises resident of a Contracting State and having started their activities on a…
- Artikel VIIIVIII Ad Article 7, paragraphs 1 and 2 In respect of paragraphs 1 and 2 of Article 7, where an enterprise of a…
- Artikel IXIX Ad Article 4, Article 10, paragraphs 1 and 2 and Article 21 1 It is understood that a Dutch tax exempt Investment…
- Artikel XX Ad Article 10, paragraph 3 1 The provisions of paragraph 3 of Article 10 shall not apply to a person who is a fiscal…
- Artikel XIXI Ad Article 10, paragraph 6, Article 11, paragraph 3, and Article 13 Notwithstanding the provisions of paragraph 6 of…
- Artikel XIIXII Ad Article 10, paragraph 9 Where a resident of Switzerland receives dividends that may be taxed in the Netherlands…
- Artikel XIIIXIII Ad Articles 10, 11 and 12 Applications for relief at source or the refund of the excess amount of tax have to be…
- Artikel XIVXIV Ad Articles 10 and 13 1 It is understood that income received in connection with the (partial) liquidation of a…
- Artikel XVXV Ad Article 13, paragraph 6 1 It is understood that the provisions of paragraph 6 of Article 13 shall only apply to…
- Artikel XVIXVI Ad Article 25 The competent authorities of the Contracting States may also agree, with respect to any agreement…
- Artikel XVIIXVII Ad Article 26 a) It is understood that an exchange of information will only be requested once the requesting…
Chapter V SPECIAL PROVISIONS
- Artikel 27AArticle 27A Entitlement to benefits Notwithstanding the other provisions of this Convention, a benefit under this…
Uit de Legal Momo-wettenbank, een kopie van het BWB-wettenregister. Raadpleeg wetten.overheid.nl voor de authentieke versie. Omschrijvingen bij artikelen zijn redactioneel of de openingszin van het artikel. Dit is geen juridisch advies.