Convention between the Kingdom of the Netherlands and the Swiss Confederation for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance:Article 24 Non-discrimination

Convention between the Kingdom of the Netherlands and the Swiss Confederation for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance

Article 24 Non-discrimination

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

2.

The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting 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.

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 a Contracting State to a resident of the other Contracting 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 a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting 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.

5.

Nothing contained in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting 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.

6.

Contributions made by or on behalf of an individual who exercises employment or self-employment in a Contracting State (‘the host state’) to a pension fund that is recognised for tax purposes in the other Contracting State (‘the home state’) shall, for the purposes of:

a)

determining the individual’s tax payable in the host state; and

b)

determining the profits of his employer which may be taxed in the host state;

be treated in the host state in the same way and subject to the same conditions and limitations as contributions made to a pension fund that is recognised for tax purposes in that State, to the extent that they are not so treated by the home state.

7.

Paragraph 6 shall apply only if the following conditions are met:

a)
b)

the individual was not a resident of the host state, and was participating in the pension fund (or in another similar pension fund for which the first-mentioned pension fund was substituted), immediately before he began to exercise employment or self-employment in the host state; and

c)

the pension fund is accepted by the competent authority of the host state as generally corresponding to a pension fund recognised as such for tax purposes with respect to individuals by that State.

8.

The provisions of paragraph 6 and 7 shall apply accordingly to contributions to Dutch pension (insurance) schemes, which include arrangements with an insurance company in which an individual participates in order to secure pension or retirement benefits.

9.

The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

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