Artikel 13

1. Where both States impose tax with respect to property which may be taxed by a State in accordance with Articles 5, 6, 7, paragraph 2, or 8, a State which imposes its tax by reason of the decedent's residence therein or nationality thereof at death shall allow a credit equal to the amount of tax paid to the other State with respect to the net amount of property which may be taxed by that other State in accordance with Articles 5, 6, 7, paragraph 2, and 8, taking into account the provisions of Article 11, paragraphs 1, 2 and 4.
2. In addition to any credit allowable under paragraph 1 of this Article, where both States impose tax with respect to property which is not property which may be taxed by a State in accordance with Articles 5, 6, 7, paragraph 2, or 8, the State of which the decedent was not a resident at death shall allow a credit equal to the amount of tax paid to the other State with respect to the net amount of such property.
3. Where, under the provisions of paragraph 1 or 2 above, the Netherlands is obliged to give credit for Israeli tax, credit will be given for any amount of Israeli tax that might have been payable under this Convention except for the provisions of the Law for the Encouragement of Capital Investments, 5719-1959. After a period of ten years subsequent to the entry into force of this Convention the two Governments shall enter into negotiations with each other in order to envisage a review of this provision in the light of the circumstances then prevailing.
4. The total amount of all credits allowed by a State pursuant to this Article or pursuant to the laws or other conventions of such State with respect to the net amount of all property in respect of which a credit is allowable under paragraphs 1, 2 or 3, shall not exceed that part of the tax of the crediting State which is attributable to the net amount of such property.
5. In determining the amount of the tax imposed by a State with respect to or attributable to the net amount of property there shall be subtracted from the gross tax so imposed all credits allowed by such State with respect to the net amount of such property except credits which are allowable under this Article.
6. Where one of the States has imposed gift tax in respect of a donation of property, which under its legislation does not farm part of the estate, then that State shall allow a refund of that gift tax, provided that
a) the donation did not concern property as meant in Articles 5, 6, 7, paragraph 2, and 8, situated in its territory; and
b) the donation under the legislation of the other State forms part of the estate of the deceased; and
c) the donation was made within a period of five years before the donor's death.
However, the refund shall not exceed that part of the estate duty levied in the other State, which is attributable to the said property or, in the case of Israel, would have been attributable to the said property, if in the determination of the Israeli estate duty the provisions of the Law for the Encouragement of Capital Investments, 5719-1959, had been left out of account.
7. Any credits authorised by this Article are in lieu of, and not in addition to, any credits authorised by the respective laws of the States for the taxes of the other State.