From 8c133355e3027fe86f70bdf79f380f0d12428adf Mon Sep 17 00:00:00 2001 From: Coornhert Date: Mon, 31 Dec 2018 12:00:00 +0000 Subject: [PATCH] 2018-12-31 | BWBV0001313 | Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen --- .../BWBV0001313/README.md | 201 +++++++++--------- 1 file changed, 98 insertions(+), 103 deletions(-) diff --git a/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-het-koninkrijk-denemarken-tot-h/BWBV0001313/README.md b/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-het-koninkrijk-denemarken-tot-h/BWBV0001313/README.md index bf4970ca427..fdcf0085086 100644 --- a/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-het-koninkrijk-denemarken-tot-h/BWBV0001313/README.md +++ b/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-het-koninkrijk-denemarken-tot-h/BWBV0001313/README.md @@ -1,18 +1,18 @@ --- titel: Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken - tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting - met betrekking tot belastingen naar het inkomen en naar het vermogen + tot het vermijden van dubbele belasting met betrekking tot belastingen naar het + inkomen en het voorkomen van het ontduiken en ontwijken van belasting bwb_id: BWBV0001313 type: verdrag status: geldend datum_inwerkingtreding: '1998-03-06' bron: https://wetten.overheid.nl/BWBV0001313 citeertitel: Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken - tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting - met betrekking tot belastingen naar het inkomen en naar het vermogen + tot het vermijden van dubbele belasting met betrekking tot belastingen naar het + inkomen en het voorkomen van het ontduiken en ontwijken van belasting --- -# Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen +# Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting ## Hoofdstuk I. SCOPE OF THE CONVENTION @@ -22,33 +22,28 @@ This Convention shall apply to persons who are residents of one or both of the S ### Artikel 2 -**1.** This Convention shall apply to taxes on income and on capital imposed on behalf of one of the States or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. +**1.** This Convention shall apply to taxes on income imposed on behalf of one of the States 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 and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, 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. +**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: +a) in Denmark: -– de inkomstenbelasting (income tax), -– de loonbelasting (wages tax), -– de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965), -– de dividendbelasting (dividend tax), -– de vermogensbelasting (capital tax), (hereinafter referred to as “Netherlands tax"); -b) in Denmark: +(i) the income tax to the State (indkomstskatten til staten); +(ii) the income tax to the municipalities (den kommunale indkomstskat); -– indkomstskatten til staten (the income tax to the state), -– den kommunale indkomstskat (the municipal income tax), -– den amtskommunale indkomstskat (the income tax to the county municipalities), -– kirkeskatten (the church tax), -– udbytteskatten (the tax on dividends), -– renteskatten (the tax on interest), -– royaltyskatten (the tax on royalties), -– skatter i henhold til kulbrinteskatteloven (taxes imposed under the Hydrocarbon Tax Act), +(hereinafter referred to as “Danish tax”); +b) in the Netherlands: -(hereinafter referred to as “Danish tax"). +(i) the income tax (de inkomstenbelasting); +(ii) the wages tax (de loonbelasting); +(iii) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet); +(iv) the dividend tax (de dividendbelasting); + +(hereinafter referred to as “Netherlands tax”). **4.** The Convention shall apply also to any identical or substantially similar taxes which 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 States shall notify each other of substantial changes which have been made in their respective taxation laws. @@ -80,7 +75,7 @@ i) the term “competent authority" means: ### Artikel 4 -**1.** For the purposes of this Convention, the term “resident of one of the States" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. +**1.** For the purposes of this Convention, the term “resident of one of the States" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. **2.** @@ -272,13 +267,27 @@ Director's fees or other remuneration derived by a resident of one of the States ### Artikel 18 -**1.** Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment and any annuity shall be taxable only in that State. +**1.** Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, as well as annuities, arising in a State and paid to a resident of the other State may be taxed in the first-mentioned State. -**2.** However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment exercised in the other State, or where instead of the right to annuities a lump sum is paid, this remuneration or this lump sum may be taxed in the State in which it arises. +**2.** Pensions paid and other payments made under the provisions of the social security legislation of a State to a resident of the other State may be taxed in the first-mentioned State. -**3.** Any pension and other payment paid out under the provisions of a social security system of one of the States to a resident of the other State may be taxed in the first-mentioned State. +**3.** A pension, other similar remuneration or an annuity shall be deemed to arise in a State insofar as the contributions or payments associated with that pension or other similar remuneration or annuity, or the entitlements received from that pension or other similar remuneration or annuity qualified for relief from tax in that State. -**4.** The term “annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. +**4.** + +The term “annuity” means: + +a) in the case of an annuity arising in the Netherlands, an annuity as mentioned in the Netherlands Income Tax Act 2001 (“Wet inkomstenbelasting 2001“), or any subsequent identical or substantially similar laws or regulations replacing this act, the benefits of which are part of taxable income from employment and dwellings (“belastbaar inkomen uit werk en woning”); +b) in the case of annuities arising in Denmark, a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth. + +**5.** + +For the purpose of this Article contributions and payments are considered to have qualified for relief from tax where: + +a) contributions paid to a pension fund, insurance company or any other similar institution were deducted from the taxable income of a taxpayer; or +b) contributions paid by an employer were not taxable income of a taxpayer. + +**6.** The provisions of this Article shall also apply in case a lump sum payment is made in lieu of a pension or an other similar remuneration or an annuity before the date on which the pension or other similar remuneration or the annuity commences. ### Artikel 19 @@ -307,39 +316,33 @@ Payments which a student or business apprentice who is or was immediately before ### Artikel 22 -**1.** Capital represented by immovable property referred to in Article 6, owned by a resident of one of the States and situated in the other State, may be taxed in that other State. - -**2.** Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State or by movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, may be taxed in that other State. - -**3.** Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply. With respect to capital owned by the air transport consortium Scandinavian Airlines System, the provisions of this paragraph shall apply only to such portion of the capital owned as corresponds to the participation held in that consortium by Det Danske Luftfartsselskab (DDL), the Danish partner of Scandinavian Airlines System. The participation in the enterprise of SAS by DDL shall for the purpose of this paragraph be considered to constitute an enterprise operating aircraft in international traffic having its place of effective management in Denmark. - -**4.** All other elements of capital of a resident of one of the States shall be taxable only in that State. +Vervallen ## Hoofdstuk V. ELIMINATION OF DOUBLE TAXATION ### Artikel 23 -**1.** The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital which, according to the provisions of this Convention, may be taxed in Denmark. +**1.** The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed in Denmark. -**2.** However, where a resident of the Netherlands derives items of income or owns items of capital which according to Article 6, Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraph 3 of Article 18, paragraphs 1 (sub-paragraph a) and 2 (sub-paragraph a) of Article 19, paragraph 2 of Article 21 and paragraphs 1 and 2 of Article 22 of this Convention may be taxed in Denmark and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income or capital by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income or capital shall be deemed to be included in the total amount of the items of income or capital which are exempt from Netherlands tax under those provisions. +**2.** However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 18, paragraphs 1 (sub-paragraph a) and 2 (sub-paragraph a) of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Denmark and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income which are exempt from Netherlands tax under those provisions. -**3.** Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 5 of Article 13, Article 16, Article 17 and paragraph 2 of Article 18 of this Convention may be taxed in Denmark to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Denmark on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation. +**3.** Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 5 of Article 13, Article 16, Article 17 and paragraph 6 of Article 18 of this Convention may be taxed in Denmark to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Denmark on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation. This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the deduction of Netherlands tax is concerned with respect to the aggregation of income from more than one state and the carry forward of the tax paid in Denmark on the said items of income to subsequent years. **4.** Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Denmark on items of income which according to Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Denmark to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly. -**5.** a) Subject to the provisions of subparagraph c), where a resident of Denmark derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Denmark shall allow: - -(i) as a deduction from the taxes on the income of that resident, an amount equal to the taxes on income paid in the Netherlands; -(ii) as a deduction from the tax on the capital of that resident, an amount equal to the tax on capital paid in the Netherlands. -b) Such deduction in either case shall not, however, exceed that part of income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in the Netherlands. -c) Where a resident of Denmark derives income or owns capital which, in accordance with the provisions of this Convention shall be taxable only in the Netherlands or may be taxed in the Netherlands in accordance with the provisions of article 15 and article 19, Denmark may include this income or capital in the tax base, but shall allow as a deduction from the income tax or capital tax that part of the income tax or capital tax, which is attributable, as the case may be, to the income derived from or the capital owned in the Netherlands. +**5.** a) Subject to the provisions of subparagraph c), where a resident of Denmark derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Denmark shall allow as a deduction from the taxes on the income of that resident an amount equal to the taxes on income paid in the Netherlands. +b) Such deduction in either case shall not, however, exceed that part of income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in the Netherlands. +c) Where a resident of Denmark derives income which, in accordance with the provisions of this Convention shall be taxable only in the Netherlands or may be taxed in the Netherlands in accordance with the provisions of article 15 and article 19, Denmark may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax, which is attributable to the income derived from the Netherlands. d) Notwithstanding the provisions of sub-paragraph a) and b) of this paragraph, dividends paid by a company which is a resident of the Netherlands to a company which is a resident of Denmark shall be exempt from Danish tax according to the provisions of Danish law governing the exemption of tax on dividends paid to Danish companies by subsidiaries abroad. However, in the case where dividends do not qualify for the exemption from Danish tax, Denmark shall – in addition to the deduction from tax as mentioned in sub-paragraph a) and b) – allow as a deduction from the tax on such dividends the tax payable in respect of the profits out of which such dividends are paid in conformity with article 4 of the EC council directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States as it may be amended. e) In the case of an individual who was a resident of Denmark for a period of five years or more and has become resident of the Netherlands and under the national law of Denmark has been taxed in respect of capital gains on shares, up to the change of residence, then Denmark shall allow where the shares are subsequently alienated and the gains from such alienation are taxed in the Netherlands as a deduction from the tax on the income an amount equal to the income tax which is paid in the Netherlands with respect to the income which was taxed in Denmark. Such deduction shall not, however, exceed the income tax as computed before the deduction is given, which is levied on the said income in Denmark. -f) For the purposes of this paragraph, the taxes referred to in paragraphs 3a) and 4 of Article 2, other than the capital tax, shall be considered taxes on income. + +### Artikel 23a + +Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention. ## Hoofdstuk VI. SPECIAL PROVISIONS @@ -376,7 +379,7 @@ b) an enterprise shall be regarded as associated with another enterprise if one **2.** The taxation on a permanent establishment which an enterprise of one of the States has in the other State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging one of the States to grant to residents of the other State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. -**3.** Except where the provisions of paragraph 1 of Article 9, paragraph 5 of Article 11, or paragraph 5 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of one of the States to a resident of the other State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of one of the States to a resident of the other State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. +**3.** Except where the provisions of paragraph 1 of Article 9, paragraph 5 of Article 11, or paragraph 5 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of one of the States to a resident of the other State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. **4.** Enterprises of one of the States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. @@ -403,7 +406,7 @@ The competent authorities may consult each other in case a pension scheme is not ### Artikel 26 -**1.** Where a person considers that the actions of one or both of the States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the State of which he is a resident or, if his case comes under paragraph 1 of Article 25, to that of the State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. +**1.** Where a person considers that the actions of one or both of the States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, present the case to the competent authority of either State. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. **2.** The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the States. @@ -413,65 +416,57 @@ The competent authorities may consult each other in case a pension scheme is not ### Artikel 27 -The competent authorities of the States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by one of the States shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. +**1.** The competent authorities of the States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. The competent authorities of the States may by mutual agreement settle the mode of application of this Article. -### Artikel 28 - -**1.** The States agree to lend each other assistance and support with a view to the collection, in accordance with their respective laws or administrative practice, of the taxes to which this Convention shall apply and of any increases, surcharges, overdue payments, interests and costs pertaining to the said taxes. - -**2.** At the request of the applicant State the requested State shall recover tax claims of the first-mentioned State in accordance with the law and administrative practice for the recovery of its own tax claims. However, such claims do not enjoy any priority in the requested State and cannot be recovered by imprisonment for debt of the debtor. The requested State is not obliged to take any executory measures which are not provided for in the laws of the applicant State. +**2.** Any information received under paragraph 1 by a State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. **3.** -The provisions of paragraph 2 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the competent authorities, which are not contested. - -However, where the claim relates to a liability to tax of a person as a non resident of the applicant State, paragraph 2 shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested. - -**4.** The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate is limited to the value of the estate or the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof. - -**5.** - -The requested State shall not be obliged to accede to the request: - -a) if the applicant State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty; -b) if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or of any other convention to which both of the States are parties. - -**6.** - -The request for administrative assistance in the recovery of a tax claim shall be accompanied by: - -a) a declaration that the tax claim concerns a tax covered by the Convention and that the conditions of paragraph 3 are met; -b) an official copy of the instrument permitting enforcement in the applicant State; -c) any other document required for recovery; -d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a public court. - -**7.** The applicant State shall indicate the amounts of the tax claim to be recovered in both the currency of the applicant State and the currency of the requested State. The rate of exchange to be used for the purpose of the preceding sentence is the last selling price settled on the most representative exchange market or markets of the applicant State. Each amount recovered by the requested State shall be transferred to the applicant State in the currency of the requested State. The transfer shall be carried out within a period of a month from the date of the recovery. - -**8.** At the request of the applicant State, the requested State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the laws and administrative practice of the requested State. - -**9.** The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance by an instrument permitting enforcement in the requested State. - -**10.** - -Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State. The request for assistance in the recovery shall give particulars concerning that period. - -However, the requested State shall not comply with a request for administrative assistance which is submitted after the period beyond which the tax claim cannot be enforced under the law of that State. - -**11.** Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 10, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts and when necessary consult each other. - -**12.** The requested State may allow deferral of payment or payment by instalments, if its laws or administrative practice permit it to do so in similar circumstances; but it shall first inform the applicant State. - -**13.** The competent authorities of the States shall by common agreement prescribe rules concerning minimum amounts of tax claims subject to a request for assistance. - -**14.** The States shall reciprocally waive any restitution of costs resulting from the respective assistance and support which they lend each other in applying this Convention. However, this will not include costs of court proceedings and of advice from experts. The applicant State shall in any event remain responsible towards the requested State for the pecuniary consequences of acts of recovery which have been found unjustified in respect of the reality of the tax claim concerned or of the validity of the instrument permitting enforcement in the applicant State. - -### Artikel 29 - -In no case shall the provisions of Articles 27 and 28 of this Convention be construed so as to impose on one of the States the obligation: +In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other State; -c) to supply information which would disclose any trade, business, industrial, commercial, or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). +c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). + +**4.** If information is requested by a State in accordance with this Article, the other State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a State to decline to supply information solely because it has no domestic interest in such information. + +**5.** In no case shall the provisions of paragraph 3 be construed to permit a State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. + +### Artikel 28 + +**1.** The States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the States may by mutual agreement settle the mode of application of this Article. + +**2.** The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the States, or of their political subdivisions or local authorities, insofar as the taxation there under is not contrary to this Convention or any other instrument to which the States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. + +**3.** When a revenue claim of a State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State. + +**4.** When a revenue claim of a State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection. + +**5.** Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other State. + +**6.** Proceedings with respect to the existence, validity or the amount of a revenue claim of a State shall not be brought before the courts or administrative bodies of the other State. + +**7.** + +Where, at any time after a request has been made by a State under paragraph 3 or 4 and before the other State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be + +a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection; or +b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection; + +the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. + +**8.** + +In no case shall the provisions of this Article be construed so as to impose on a State the obligation: + +a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other State; +b) to carry out measures which would be contrary to public policy (ordre public); +c) to provide assistance if the other State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; +d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other State. + +### Artikel 29 + +Vervallen ### Artikel 30 @@ -484,19 +479,19 @@ c) to supply information which would disclose any trade, business, industrial, c It is understood that: a) where under the provisions of this Convention a resident of the Netherlands is exempt or entitled to relief from Danish tax, similar exemption or relief shall be applied to the undivided estate of a deceased person insofar as one or more of the beneficiaries are residents of the Netherlands; -b) for the purposes of Article 23, the Danish tax on the undivided estate of a deceased person shall, insofar as the income or capital accrues to a beneficiary who is a resident of the Netherlands, be regarded as tax on the income or capital of such beneficiary. +b) for the purposes of Article 23, the Danish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is a resident of the Netherlands, be regarded as tax on the income of such beneficiary. ### Artikel 31 **1.** Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. -**2.** For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income and on capital as are residents of that State. +**2.** For the purposes of this Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income as are residents of that State. -**3.** The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic or consular mission of a third State, being present in one of the States, if they are not subjected therein to the same obligations in respect of taxes on income or on capital as are residents of that State. +**3.** The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic or consular mission of a third State, being present in one of the States, if they are not subjected therein to the same obligations in respect of taxes on income as are residents of that State. ### Artikel 32 -**1.** This Convention may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles or Aruba, or to the Faroe Islands and Greenland, if the country or territory concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels. +**1.** This Convention may be extended, either in its entirety or with any necessary modifications, to Aruba, Curaçao, Sint Maarten or the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), or to the Faroe Islands and Greenland, if the country or territory concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels. **2.** Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country or territory to which it has been extended under this Article.