Artikel 5

1. Where a person, who is subject to the legislation of the Netherlands, in the service of an employer having its place of business in the territory of the Netherlands is sent from that territory by that employer to work in the territory of New Zealand for a period not expected to exceed 5 years, the person may remain subject to the legislation of the Netherlands as if he were employed in the territory of the Netherlands.
2. If the duration of the work is expected to exceed beyond the afore-mentioned duration, a person, who is subject to the legislation of the Netherlands in the service of an employer having his place of business in the territory of the Netherlands, is sent from that territory by that employer to work in the territory of New Zealand, the person may, if justified by special reasons, remain subject to the legislation of the Netherlands as if he were employed in the territory of the Netherlands.
3. If the actual duration of work of the person described in paragraph 1 exceeds the expected period of work owing to unforeseeable circumstances that person may remain subject to the legislation of the Netherlands as if he were employed in the territory of the Netherlands.
4. For the purposes of the Netherlands legislation, a person who was subject to the Netherlands legislation in accordance with the provisions of this article shall be considered to be resident in the territory of the Netherlands.
5. According to the provisions of this article the Netherlands legislation shall be applicable if the employer or the employee has applied for a certificate of secondment within three months after the first day of secondment or as expressed in paragraph 3 before the end of the expected period of secondment and this certificate has been issued to the person concerned.