BWBV0007019
Geldig vanaf 31-08-2025
Artikel 17
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek San Marino tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Subject to the provisions of paragraph 2 of Article 18 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other payments made, whether periodically or in a lump-sum, under the social security legislation of a Contracting State shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other payments made, whether periodically or in a lump-sum, under the social security legislation of a Contracting State shall be taxable only in that State.
- Citeren als
- Art. 17
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007019
- Officiële bron
- wetten.overheid.nl