Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 18 Pensions, annuities and social security payments
Geldend
Geldend vanaf 30-04-2022
- Redactionele toelichting
Wordt toegepast voor belastingjaren en -tijdvakken en belastbare gebeurtenissen die aanvangen op of na 1 januari van het kalenderjaar dat volgt op dat waarin de wijziging in werking treedt.
- Bronpublicatie:
29-10-2020, Trb. 2020, 119 (uitgifte: 16-11-2020, kamerstukken/regelingnummer: -)
- Inwerkingtreding
30-04-2022
- Bronpublicatie inwerkingtreding:
03-03-2022, Trb. 2022, 23 (uitgifte: 03-03-2022, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, as well as annuities, arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State.
2.
Pensions paid and other payments made under the provisions of the social security legislation of a Contracting State to a resident of the other Contracting 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 Contracting 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. The transfer of a pension, other similar remuneration or an annuity from a pension fund or an insurance company in a Contracting State to a pension fund or insurance company in another state shall not restrict in any way the taxing rights of the first-mentioned State under this Article.
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.
5.
The provisions of this Article shall also apply to lump sum payment in lieu of a pension or another similar remuneration or an annuity.