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Article 4 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) For the purposes of this Convention, a person was domiciled:

(a) in the United Kingdom, if he was domiciled in the United Kingdom in accordance with its law or is treated as so domiciled for the purposes of a tax which is the subject of this Convention;

(b) in the Netherlands, if he was a resident of or is treated as a resident of the Netherlands for the purposes of a tax which is the subject of this Convention;

provided that a person shall not be deemed to be domiciled in one of the States if on the death or gift that State imposes tax only by reference to property situated in that State.

(2) Where by reason of the provisions of paragraph (1) of this Article an individual was domiciled in both States, then, subject to the provisions of paragraph (3) of this Article, his status shall be determined as follows:

(a) he shall be deemed to be domiciled in the State in which he had a permanent home available to him; if he had a permanent home available to him in both States, the domicile shall be deemed to be in the State with which his personal and economic relations were closer (centre of vital interests);

(b) if the State in which he had his centre of vital interests cannot be determined, or if he had not a permanent home available to him in either State, the domicile shall be deemed to be in the State in which he had an habitual abode;

(c) if he had an habitual abode in both States or in neither of them, the domicile shall be deemed to be in the State of which he was a national;

(d) if he was a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement.

(3) Notwithstanding the provisions of paragraph (2) of this Article, where by reason of the provisions of paragraph (1) of this Article an individual was at the time his domicile falls to be determined domiciled in both States and

(a) was at that time a national of one of the States but not of the other, and

(b) was resident in that other State but had been so resident for less than seven years out of the ten years immediately preceding that time, and

(c) did not intend to remain indefinitely in that other State,

then he shall be deemed to be domiciled at that time in the State of which he was a national.

For the purposes of this paragraph where that other State is the United Kingdom the question whether a person was resident there shall be determined as for income tax purposes, but without regard to any dwelling-house available to him in the United Kingdom for his use and “years” shall be taken to mean income tax years of assessment ending with the year of assessment in which death or the making of a gift occurs.

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