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Article 16 Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

TAXATION OF INCOME

1 Directors’ fees, attendance fees, fixed remunerations and other payments received by the members of a board of directors or supervisory board in that capacity from a company resident in Switzerland may be taxed in Switzerland.

2 Directors’ fees, attendance fees, fixed remunerations and other payments received by “bestuurders” or “commissarissen” in that capacity from a company resident in the Netherlands may be taxed in the Netherlands.

3 Notwithstanding the provision of paragraph 2, wages and salaries paid by a company resident in the Netherlands to its “bestuurders” resident in Switzerland shall be liable to tax in respect of one half in the Netherlands and in respect of the other half in Switzerland. However, such wages and salaries received by “bestuurders” by reason of the exercise of his activities in that capacity in a permanent establishment situated in Switzerland of a company resident in the Netherlands and which are borne by the permanent establishment may be taxed in Switzerland.

4 Remunerations for services actually received by persons referred to in paragraphs 1 and 2 in another capacity shall be taxable in accordance with the provisions of Articles 14 or 15.

5 For the purposes of paragraph 2 of this Article, the terms “bestuurders” and “commissarissen” mean respectively persons who are charged with the general management of the company and persons who are charged with the supervision thereof.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
30-11-2020
BWB-id
BWBV0004082
Versie
2020-11-30_0

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