Artikel 2 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

Article 2 Taxes covered 1 This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3 The existing taxes to which the Convention shall apply are in particular: a) in the Netherlands: – income tax ( de inkomstenbelasting ); – wages tax ( de loonbelasting ); – company tax ( de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnbouwwet (the Mining Act); – dividend tax ( de dividendbelasting ); (hereinafter referred to as “Netherlands tax”); b) in Switzerland: – the federal, cantonal and communal taxes on income (total income, earned income, income from capital, industrial and commercial profits, capital gains and other items of income); (hereinafter referred to as “Swiss tax”). 4 The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. 5 The Convention shall not apply to taxes withheld at source on prizes in a lottery.