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3 Verdrag tussen het Koninkrijk der Nederlanden en de Organisatie voor het Verbod van Chemische Wapens (OVCW) betreffende de zetel van de OVCW

(a) Subject to the provisions of Article 18 of the Headquarters Agreement, officials of the OPCW who are neither Netherlands citizens nor persons permanently resident in the Kingdom of the Netherlands shall, as far as the levying of Netherlands income tax is concerned, be taxed only on domestic income within the meaning of sections 48 and 49 of the 1964 Income Tax Act, received outside the OPCW function. As far as the levying of Netherlands wealth tax is concerned, only domestic wealth within the meaning of sections 12 and 13 of the 1964 Wealth Tax Act will be taxed. In this respect, the officials of the OPCW concerned are subject to the same treatment as members of diplomatic missions.

(b) Officials of the OPCW of grade P-5 and above shall be granted exemption from VAT, under article 33 in conjunction with article 36 of the Regulations implementing the 1959 State Taxes Act (Algemene wet inzake rijksbelastingen). The condition of reciprocity is not required.

(c) Officials of the OPCW who are eligible for the privileges and immunities laid down in the Vienna Convention shall be granted exemption from all taxes and duties if they import into or purchase within the European Union a motor vehicle intended for private use. After taxes and duties have been paid on the residual value of such a vehicle or after the car has been sold outside the European Union, another motor vehicle may be purchased tax-free. The exemption also applies to motor vehicle tax and excise duty on engine fuels. Officials of grade P-5 and above who live with their spouse shall also be granted exemption from all taxes related to a second motor vehicle in accordance with the regulations in force.

(d) Officials of the OPCW who are eligible for the privileges and immunities laid down in the Vienna Convention shall be granted diplomatic exemption from municipal taxes, including the user component of property tax.

(e) Officials of the OPCW shall, in accordance with the regulations in force, have relief from import duties, taxes, except payments for services, in respect of their furniture and personal effects and the right to export furniture and personal effects with relief from duty on termination of their duties in the Netherlands. Personal effects may include a reasonable number of cars that have been in use in the household and that are older than six months.

f. If the regulations relating to diplomatic staff or international officials who are deemed to be of the same status as officials of the OPCW are amended, the regulations applicable to officials of the OPCW will also be amended.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Organisatie voor het Verbod van Chemische Wapens (OVCW) betreffende de zetel van de OVCW
Soort
Verdrag
Geldend vanaf
07-06-1997
BWB-id
BWBV0001293
Versie
1997-06-07_0

In de hele regeling · Officiële tekst op wetten.overheid.nl