Artikel 2

1. This Convention shall apply to taxes on estates and inheritances imposed on behalf of each of the States irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on estates and inheritances all taxes imposed on the occasion of death in the form of tax on the corpus of the estate, of tax on inheritances, of transfer duties, or of taxes on donations mortis causa.
3. The existing taxes to which the Convention shall apply are, in particular:
a) in the case of Israel: Estate Duty and Transfer Duty at death.
b) in the case of the Netherlands: - het recht van successie (succession duty);
- het recht van overgang bij overlijden (transfer duty at death).
- het recht van successie (succession duty);
- het recht van overgang bij overlijden (transfer duty at death).
4. This Convention shall also apply to any taxes on estates and inheritances which are subsequently imposed in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify to each other any substantial changes which have been made in their respective taxation laws.