Staatscourant van het Koninkrijk der Nederlanden
Datum publicatie | Organisatie | Jaargang en nummer | Rubriek |
---|---|---|---|
Ministerie van Financiën | Staatscourant 2016, 31614 | Convenanten |
Zoals vergunningen, bouwplannen en lokale regelgeving.
Adressen en contactpersonen van overheidsorganisaties.
U bent hier:
Datum publicatie | Organisatie | Jaargang en nummer | Rubriek |
---|---|---|---|
Ministerie van Financiën | Staatscourant 2016, 31614 | Convenanten |
De directeur Internationale Zaken en Verbruiksbelastingen heeft namens de staatssecretaris van Financiën het volgende besloten.
According to paragraph 2 of Item XII of the Protocol to the Convention between the Federal Republic of Germany and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income of 12 April 2012 (hereinafter referred to as ‘the Convention’), the competent authorities of Germany and the Netherlands shall determine to which extent the contributions and premiums based on regulations of the Netherlands general social insurances (‘volksverzekeringen’) and on the German domestic social security rules are comparable for the purpose of the application of paragraph 1 of this Item.
1. The competent authorities of Germany and the Netherlands agree that for the purpose of paragraph 2 of Item XII of the Protocol to the Convention none of the premiums and contributions based on the German domestic social security rules are considered as comparable with premiums and contributions based on regulations of the Netherlands general social insurances. Different from the Netherlands general social insurances, the contributions and premiums based on the German domestic social security rules that are relevant in this respect are part of an insurance scheme for employees. As a result it is avoided that more than single compensation is granted, as the German domestic social security premiums are generally already taken into account by calculating the relevant income for Netherlands tax purposes.
2. This mutual agreement comes into effect on the later of the two dates of signature by the competent authorities below.
3. This mutual agreement may be terminated by written notification by either of the competent authorities. The mutual agreement will terminate on the last day of the calendar year in which the written notification has been received.
Kopieer de link naar uw clipboard
https://zoek.officielebekendmakingen.nl/stcrt-2016-31614.html
De hier aangeboden pdf-bestanden van het Staatsblad, Staatscourant, Tractatenblad, provinciaal blad, gemeenteblad, waterschapsblad en blad gemeenschappelijke regeling vormen de formele bekendmakingen in de zin van de Bekendmakingswet en de Rijkswet goedkeuring en bekendmaking verdragen voor zover ze na 1 juli 2009 zijn uitgegeven. Voor pdf-publicaties van vóór deze datum geldt dat alleen de in papieren vorm uitgegeven bladen formele status hebben; de hier aangeboden elektronische versies daarvan worden bij wijze van service aangeboden.