BWBV0004767
Geldig vanaf 12-08-1992
Artikel 2
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen naar het inkomen en naar het vermogen
1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in Sweden: - the State income tax (den statliga inkomstskatten), including the sailors' tax (sjömansskatten) and the coupon tax (kupongskatten),
- the tax on public entertainers (bevillningsavgiften för vissa offentliga föreställningar),
- the real estate tax (den statliga fastighetsskatten),
- the communal income tax (den kommunala inkomstskatten),
- the State capital tax (den statliga färmögenhetsskatten) hereinafter referred to as “Swedish tax”);
- the State income tax (den statliga inkomstskatten), including the sailors' tax (sjömansskatten) and the coupon tax (kupongskatten),
- the tax on public entertainers (bevillningsavgiften för vissa offentliga föreställningar),
- the real estate tax (den statliga fastighetsskatten),
- the communal income tax (den kommunala inkomstskatten),
- the State capital tax (den statliga färmögenhetsskatten) hereinafter referred to as “Swedish tax”);
b) in the Netherlands: - de inkomstenbelasting (Income tax),
- de loonbelasting (wages tax),
- de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
- de dividendbelasting (dividend tax),
- de vermogensbelasting (capital tax) (hereinafter referred to as “Netherlands tax”)
- de inkomstenbelasting (Income tax),
- de loonbelasting (wages tax),
- de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
- de dividendbelasting (dividend tax),
- de vermogensbelasting (capital tax) (hereinafter referred to as “Netherlands tax”)
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in Sweden: - the State income tax (den statliga inkomstskatten), including the sailors' tax (sjömansskatten) and the coupon tax (kupongskatten),
- the tax on public entertainers (bevillningsavgiften för vissa offentliga föreställningar),
- the real estate tax (den statliga fastighetsskatten),
- the communal income tax (den kommunala inkomstskatten),
- the State capital tax (den statliga färmögenhetsskatten) hereinafter referred to as “Swedish tax”);
- the State income tax (den statliga inkomstskatten), including the sailors' tax (sjömansskatten) and the coupon tax (kupongskatten),
- the tax on public entertainers (bevillningsavgiften för vissa offentliga föreställningar),
- the real estate tax (den statliga fastighetsskatten),
- the communal income tax (den kommunala inkomstskatten),
- the State capital tax (den statliga färmögenhetsskatten) hereinafter referred to as “Swedish tax”);
b) in the Netherlands: - de inkomstenbelasting (Income tax),
- de loonbelasting (wages tax),
- de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
- de dividendbelasting (dividend tax),
- de vermogensbelasting (capital tax) (hereinafter referred to as “Netherlands tax”)
- de inkomstenbelasting (Income tax),
- de loonbelasting (wages tax),
- de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
- de dividendbelasting (dividend tax),
- de vermogensbelasting (capital tax) (hereinafter referred to as “Netherlands tax”)
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004767
- Officiële bron
- wetten.overheid.nl