BWBV0004767
Geldig vanaf 12-08-1992
Artikel 24
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. In the case of Sweden, double taxation shall be avoided as follows:
a) Where a resident of Sweden derives income which under the laws of the Netherlands and in accordance with the provisions of this Convention may be taxed in the Netherlands, Sweden shall allow - subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the Netherlands tax paid in respect of such income.
b) Where a resident of Sweden owns capital which, under the laws of the Netherlands and in accordance with the provisions of this Convention, may be taxed in the Netherlands, Sweden shall allow as a deduction from the tax on such capital an amount equal to the capital tax paid in the Netherlands in respect of such capital. Such deduction shall not, however, exceed that part of the Swedish capital tax as computed before the deduction is given, which is appropriate to the capital which may be taxed in the Netherlands.
c) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, where a resident of Sweden derives income, which in accordance with the provisions of paragraph (3) of Article 18 or Article 19 may be taxed in the Netherlands, Sweden shall exempt such income from tax.
d) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of the Netherlands to a company which is a resident of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exempt under Swedish law if both companies had been Swedish companies. This exemption shall not apply unless (i) the profits out of which the dividends are paid have, in the Netherlands or elsewhere, been subjected to a tax corresponding to at least 15 per cent of the net profits calculated in accordance with Swedish law, or
(ii) these dividends represent income or capital gains that would have been exempt from Swedish tax if derived directly by the company resident in Sweden, or
(iii) these dividends represent capital gains from the alienation of shares in a company in so far as the assets of that company, if alienated, would yield a capital gain which, if received directly by the Swedish company, would have been exempt from Swedish tax, or
(iv) these dividends represent capital gains from the alienation of shares in a company which is a resident of the Netherlands, in so far as the assets of this company do not directly or indirectly consist of a permanent establishment or immovable property in a third State, or of shares in a company which is a resident of a third State and in so far as the profits withheld by this company do not represent income or capital gains derived from such assets. However, in the case where dividends - which would have been exempt under Swedish law if both companies had been Swedish companies - do not qualify for the exemption from Swedish tax, Sweden shall - in addition to the deduction from tax as mentioned in sub-paragraph (a) - allow as a deduction from the tax on such dividends an amount equal to 10 per cent of the gross amount of such dividends.
(i) the profits out of which the dividends are paid have, in the Netherlands or elsewhere, been subjected to a tax corresponding to at least 15 per cent of the net profits calculated in accordance with Swedish law, or
(ii) these dividends represent income or capital gains that would have been exempt from Swedish tax if derived directly by the company resident in Sweden, or
(iii) these dividends represent capital gains from the alienation of shares in a company in so far as the assets of that company, if alienated, would yield a capital gain which, if received directly by the Swedish company, would have been exempt from Swedish tax, or
(iv) these dividends represent capital gains from the alienation of shares in a company which is a resident of the Netherlands, in so far as the assets of this company do not directly or indirectly consist of a permanent establishment or immovable property in a third State, or of shares in a company which is a resident of a third State and in so far as the profits withheld by this company do not represent income or capital gains derived from such assets.
e) Where a resident of Sweden derives income which shall be exempt from Swedish tax in accordance with sub-paragraph (c) of this paragraph or which shall be taxable only in the Netherlands according to paragraph (1) or Article 8, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be exempt from Swedish tax or which shall be taxable only in the Netherlands.
2. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital which, according to the provisions of this Convention, may be taxed in Sweden.
3. However, where a resident of the Netherlands derives items of income or owns items of capital which according to Article 6, Article 7, paragraph (4) of Article 10, paragraph (3) of Article 11, paragraph (3) of Article 12, paragraphs (1) and (2) of Article 13, Article 14, paragraph (1) of Article 15, paragraph (3) of Article 18, paragraphs (1) (sub-paragraph a) and (2) (sub-paragraph a) of Article 19 and paragraphs (1) and (2) of Article 23 of this Convention may be taxed in Sweden and are included in the basis referred to in paragraph (2), the Netherlands shall exempt such items of income or capital by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income or capital shall be deemed to be included in the total amount of the items of income or capital which are exempt from Netherlands tax under those provisions.
4. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph (2) of Article 10, paragraph (5) of Article 13, Article 16, Article 17 and paragraph (2) of Article 18 of this Convention may be taxed in Sweden to the extent that these items are included in the basis referred to in paragraph (2). The amount of this deduction shall be equal to the tax paid in Sweden on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
a) Where a resident of Sweden derives income which under the laws of the Netherlands and in accordance with the provisions of this Convention may be taxed in the Netherlands, Sweden shall allow - subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the Netherlands tax paid in respect of such income.
b) Where a resident of Sweden owns capital which, under the laws of the Netherlands and in accordance with the provisions of this Convention, may be taxed in the Netherlands, Sweden shall allow as a deduction from the tax on such capital an amount equal to the capital tax paid in the Netherlands in respect of such capital. Such deduction shall not, however, exceed that part of the Swedish capital tax as computed before the deduction is given, which is appropriate to the capital which may be taxed in the Netherlands.
c) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, where a resident of Sweden derives income, which in accordance with the provisions of paragraph (3) of Article 18 or Article 19 may be taxed in the Netherlands, Sweden shall exempt such income from tax.
d) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of the Netherlands to a company which is a resident of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exempt under Swedish law if both companies had been Swedish companies. This exemption shall not apply unless (i) the profits out of which the dividends are paid have, in the Netherlands or elsewhere, been subjected to a tax corresponding to at least 15 per cent of the net profits calculated in accordance with Swedish law, or
(ii) these dividends represent income or capital gains that would have been exempt from Swedish tax if derived directly by the company resident in Sweden, or
(iii) these dividends represent capital gains from the alienation of shares in a company in so far as the assets of that company, if alienated, would yield a capital gain which, if received directly by the Swedish company, would have been exempt from Swedish tax, or
(iv) these dividends represent capital gains from the alienation of shares in a company which is a resident of the Netherlands, in so far as the assets of this company do not directly or indirectly consist of a permanent establishment or immovable property in a third State, or of shares in a company which is a resident of a third State and in so far as the profits withheld by this company do not represent income or capital gains derived from such assets. However, in the case where dividends - which would have been exempt under Swedish law if both companies had been Swedish companies - do not qualify for the exemption from Swedish tax, Sweden shall - in addition to the deduction from tax as mentioned in sub-paragraph (a) - allow as a deduction from the tax on such dividends an amount equal to 10 per cent of the gross amount of such dividends.
(i) the profits out of which the dividends are paid have, in the Netherlands or elsewhere, been subjected to a tax corresponding to at least 15 per cent of the net profits calculated in accordance with Swedish law, or
(ii) these dividends represent income or capital gains that would have been exempt from Swedish tax if derived directly by the company resident in Sweden, or
(iii) these dividends represent capital gains from the alienation of shares in a company in so far as the assets of that company, if alienated, would yield a capital gain which, if received directly by the Swedish company, would have been exempt from Swedish tax, or
(iv) these dividends represent capital gains from the alienation of shares in a company which is a resident of the Netherlands, in so far as the assets of this company do not directly or indirectly consist of a permanent establishment or immovable property in a third State, or of shares in a company which is a resident of a third State and in so far as the profits withheld by this company do not represent income or capital gains derived from such assets.
e) Where a resident of Sweden derives income which shall be exempt from Swedish tax in accordance with sub-paragraph (c) of this paragraph or which shall be taxable only in the Netherlands according to paragraph (1) or Article 8, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be exempt from Swedish tax or which shall be taxable only in the Netherlands.
2. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital which, according to the provisions of this Convention, may be taxed in Sweden.
3. However, where a resident of the Netherlands derives items of income or owns items of capital which according to Article 6, Article 7, paragraph (4) of Article 10, paragraph (3) of Article 11, paragraph (3) of Article 12, paragraphs (1) and (2) of Article 13, Article 14, paragraph (1) of Article 15, paragraph (3) of Article 18, paragraphs (1) (sub-paragraph a) and (2) (sub-paragraph a) of Article 19 and paragraphs (1) and (2) of Article 23 of this Convention may be taxed in Sweden and are included in the basis referred to in paragraph (2), the Netherlands shall exempt such items of income or capital by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income or capital shall be deemed to be included in the total amount of the items of income or capital which are exempt from Netherlands tax under those provisions.
4. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph (2) of Article 10, paragraph (5) of Article 13, Article 16, Article 17 and paragraph (2) of Article 18 of this Convention may be taxed in Sweden to the extent that these items are included in the basis referred to in paragraph (2). The amount of this deduction shall be equal to the tax paid in Sweden on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
- Citeren als
- Art. 24
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004767
- Officiële bron
- wetten.overheid.nl