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Article 12 Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van schenkingen

(1) Where property other than community property passes from a deceased person who was domiciled in the Netherlands to his or her spouse, and that property may be taxed in the United Kingdom solely by reason of Article 5, 6 or 7, and the spouse was not domiciled in the United Kingdom but the transfer would have been wholly exempt if the spouse had been so domiciled, the United Kingdom shall exempt the property from tax to the extent of not less than 50 per cent of the value transferred, calculated as a value on which no tax is payable and after taking account of all exemptions except those for transfers between spouses.

(2) Where property other than community property passes from a deceased person who was domiciled in the United Kingdom to his or her spouse and that property may be taxed in the Netherlands solely by reason of Article 5, 6 or 7, the Netherlands shall exempt from tax such property to the extent that 50 per cent of its value exceeds the amount of the personal exemption which under the law of the Netherlands is given to a surviving spouse. If however the deceased person was a resident of the Netherlands under its domestic law the preceding sentence shall apply only to the extent that it is shown that the tax so computed is not less than the tax which would have been imposed if the deceased person had been domiciled in the Netherlands for the purposes of this Convention.

(3) Paragraph (2) shall not apply if at the time of death the United Kingdom under its domestic law taxes property passing from a deceased person to his or her spouse, who has the same domicile as that of the deceased person, to the extent of more than 50 per cent of its value.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van schenkingen
Soort
Verdrag
Geldend vanaf
03-06-1996
BWB-id
BWBV0003530
Versie
1996-06-03_0

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