BWBV0003325
Geldig vanaf 14-07-1975
Artikel 4
Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht
1. For the purposes of this Convention, the question whether a person at his death was a resident of one of the States shall be determined according to the law of that State.
2. For the purposes of this Convention, an individual who was a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who was a national of the sending State, as well as members of his family living with him, shall be deemed to have been a resident of the sending State if their heirs or legatees are subjected therein to the same obligations in respect of taxes on estates and inheritances as are heirs and legatees of persons being residents of that State.
3. Where by reason of the provisions of paragraph 1, a person was a resident of both States, then this case shall be determined in accordance with the following rules:
a) He shall be deemed to have been a resident of the State in which he had a permanent home available to him. If he had a permanent home available to him in both States, his residence shall be deemed to be in the State with which his personal and economic relations were closest (centre of vital interests). In the case of a person who entered Israel as an “Oleh” (that is, under a visa issued pursuant to paragraph 2 of the Law of Return, 5710-1950, or who after entering Israel applied for and received an “Oleh's Certificate”, under paragraph 3 of the said Law, such person hereinafter referred to as an “Oleh”), his centre of vital interests shall be deemed to be in Israel, unless the competent authorities of both States agree that all of the evidence considered together is clear and convincing to the contrary;
b) If the State in which he had his centre of vital interests cannot be determined, or if he had not a permanent home available to him in either State, the residence shall be deemed to be in the State in which he had an habitual abode;
c) If he had an habitual abode in both States or in neither of them, the residence shall be deemed to be in the State of which he was a national;
d) If he was a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement.
2. For the purposes of this Convention, an individual who was a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who was a national of the sending State, as well as members of his family living with him, shall be deemed to have been a resident of the sending State if their heirs or legatees are subjected therein to the same obligations in respect of taxes on estates and inheritances as are heirs and legatees of persons being residents of that State.
3. Where by reason of the provisions of paragraph 1, a person was a resident of both States, then this case shall be determined in accordance with the following rules:
a) He shall be deemed to have been a resident of the State in which he had a permanent home available to him. If he had a permanent home available to him in both States, his residence shall be deemed to be in the State with which his personal and economic relations were closest (centre of vital interests). In the case of a person who entered Israel as an “Oleh” (that is, under a visa issued pursuant to paragraph 2 of the Law of Return, 5710-1950, or who after entering Israel applied for and received an “Oleh's Certificate”, under paragraph 3 of the said Law, such person hereinafter referred to as an “Oleh”), his centre of vital interests shall be deemed to be in Israel, unless the competent authorities of both States agree that all of the evidence considered together is clear and convincing to the contrary;
b) If the State in which he had his centre of vital interests cannot be determined, or if he had not a permanent home available to him in either State, the residence shall be deemed to be in the State in which he had an habitual abode;
c) If he had an habitual abode in both States or in neither of them, the residence shall be deemed to be in the State of which he was a national;
d) If he was a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement.
- Citeren als
- Art. 4
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003325
- Officiële bron
- wetten.overheid.nl