wetzoeker

Article 12 Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

TAXING RULES

1 If the deceased, being a resident of one of the States, at his death was a national of the other State, and had once been a resident of that other State within ten years before his death, that other State may tax the estate according to its domestic law, even if no part of the estate consists of property enumerated in Articles 5 to 8 and situated in its territory.

2 The provisions of paragraph 1, shall not apply if the deceased was at his death an “Oleh” and had continuously maintained his residence in Israel.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht
Soort
Verdrag
Geldend vanaf
14-07-1975
BWB-id
BWBV0003325
Versie
1975-07-14_0

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