Protocol amending the Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, with Protocol:Article III Pensions, Annuities and Social Security Payments

Protocol amending the Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, with Protocol

Article III Pensions, Annuities and Social Security Payments

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.

Article 17 of the Convention shall be amended by:

a)

the insertion of the following new paragraph 3:

3

Notwithstanding the preceding paragraphs, pensions, allowances and benefits based on the Netherlands laws and regulations concerning financial support to victims of the Second World War and their next of kin, if paid to residents of South Africa, shall be taxable in South Africa. ’

and

b)

renumbering the existing paragraphs ‘3’ and ‘4’ as ‘4’ and ‘5’, respectively.

Deze functie is alleen te gebruiken als je bent ingelogd.