BWBV0002712
Geldig vanaf 30-11-2013
Artikel 18
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Pensions or other similar remuneration, annuities, as well as lump sum payments made in lieu of a pension or other similar remuneration or annuity, arising in one of the States and paid to a resident of the other State may be taxed in the first-mentioned State.
2. Pensions paid and other payments made under the provisions of the social security legislation of one of the States to a resident of the other State may also be taxed in the first-mentioned State.
3. A pension or other similar remuneration or annuity as referred to in paragraph 1 shall be deemed to arise in one of the States if:
a) the person holding the pension obligation is a resident of that State, or has a permanent establishment situated in that State to which the pension obligation is effectively connected; or
b) the contributions or payments associated with that pension or other similar remuneration or annuity, or the entitlements received from them qualified for relief from tax in that State. The transfer of the entitlement to a pension, other similar remuneration or annuity from a pension fund or an insurance company in that State to a pension fund or insurance company in the other State or in a third State shall not restrict in any way the taxing rights of the first-mentioned State.
4. The term “annuity” means
a) in the case of the Netherlands: an annuity the payments of which are part of taxable income from employment and dwellings (“belastbaar inkomen uit werk en woning“); and
b) in the case of Norway: a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
5. Alimony and other maintenance payments paid to a resident of one of the States shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the States to a resident of the other State shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
2. Pensions paid and other payments made under the provisions of the social security legislation of one of the States to a resident of the other State may also be taxed in the first-mentioned State.
3. A pension or other similar remuneration or annuity as referred to in paragraph 1 shall be deemed to arise in one of the States if:
a) the person holding the pension obligation is a resident of that State, or has a permanent establishment situated in that State to which the pension obligation is effectively connected; or
b) the contributions or payments associated with that pension or other similar remuneration or annuity, or the entitlements received from them qualified for relief from tax in that State. The transfer of the entitlement to a pension, other similar remuneration or annuity from a pension fund or an insurance company in that State to a pension fund or insurance company in the other State or in a third State shall not restrict in any way the taxing rights of the first-mentioned State.
4. The term “annuity” means
a) in the case of the Netherlands: an annuity the payments of which are part of taxable income from employment and dwellings (“belastbaar inkomen uit werk en woning“); and
b) in the case of Norway: a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
5. Alimony and other maintenance payments paid to a resident of one of the States shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the States to a resident of the other State shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002712
- Officiële bron
- wetten.overheid.nl