BWBV0006949
Artikel 17
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Colombia tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Pensions and other similar remuneration, as well as annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State.
2. Pensions paid and other payments made under the provisions of the social security legislation of a Contracting State to a resident of the other Contracting State may be taxed in the first-mentioned State.
3. A pension or other similar remuneration or annuity shall be deemed to arise in a Contracting State insofar as the contributions or payments by the employer, employee or self-employed individual associated with that pension or other similar remuneration or annuity, or the entitlements received from them, qualified for relief from tax in that Contracting State.
4. The transfer of a pension, other similar remuneration or annuity from a pension fund or an insurance company in a Contracting State to a pension fund or insurance company in another State shall not restrict in any way the taxing rights of the first-mentioned State under this Article.
5. The term “annuity” means:
a) in the case of annuities arising in the Netherlands: an annuity as mentioned in the Netherlands Laws, the benefits of which are part of taxable income from employment and dwellings (“belastbaar inkomen uit werk en woning“);
b) in the case of annuities arising in Colombia: an annuity is the sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth (other than services rendered), as long as the benefits qualify as taxable income or the contributions qualify as deductions in Colombia.
6. The provisions of this Article shall also apply in case a lump sum payment is made in lieu of a pension or other similar remuneration or annuity before the date on which the pension or other similar remuneration or the annuity commences.
2. Pensions paid and other payments made under the provisions of the social security legislation of a Contracting State to a resident of the other Contracting State may be taxed in the first-mentioned State.
3. A pension or other similar remuneration or annuity shall be deemed to arise in a Contracting State insofar as the contributions or payments by the employer, employee or self-employed individual associated with that pension or other similar remuneration or annuity, or the entitlements received from them, qualified for relief from tax in that Contracting State.
4. The transfer of a pension, other similar remuneration or annuity from a pension fund or an insurance company in a Contracting State to a pension fund or insurance company in another State shall not restrict in any way the taxing rights of the first-mentioned State under this Article.
5. The term “annuity” means:
a) in the case of annuities arising in the Netherlands: an annuity as mentioned in the Netherlands Laws, the benefits of which are part of taxable income from employment and dwellings (“belastbaar inkomen uit werk en woning“);
b) in the case of annuities arising in Colombia: an annuity is the sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth (other than services rendered), as long as the benefits qualify as taxable income or the contributions qualify as deductions in Colombia.
6. The provisions of this Article shall also apply in case a lump sum payment is made in lieu of a pension or other similar remuneration or annuity before the date on which the pension or other similar remuneration or the annuity commences.
- Citeren als
- Art. 17
- Status
- Geldend recht
- Identificatie
- BWBV0006949
- Officiële bron
- wetten.overheid.nl