BWBV0007160
Artikel 21
Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. The Netherlands may include in the basis upon which taxes are imposed on its residents, the items of income which according to the provisions of this Convention may be taxed or shall be taxable only in Sweden. In such cases, however, the Netherlands shall allow a reduction of or a deduction from the Netherlands tax according to the provisions of paragraphs 2, 3, 4, 5 and 6.
2. Where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1 and 2 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 3 of Article 17, paragraph 1 of Article 18 and paragraph 2 of Article 20 of this Convention may be taxed in Sweden, and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the elimination of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
3. The provisions of paragraph 2 shall not apply to items of income derived by a resident of the Netherlands where Sweden applies the provisions of this Convention to exempt such items of income from tax or applies the provisions of paragraph 2 of Article 10 to such items of income. In such case, the provisions of paragraph 4 shall apply accordingly.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Sweden on items of income which according to paragraph 1 of Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraph 2 of Article 13 and paragraph 2 of Article 20 of this Convention may be taxed in Sweden, to the extent that these items of income are included in the basis referred to in paragraph 1, insofar as the Netherlands under the provisions of the Netherlands law for the elimination of double taxation allows a reduction of the Netherlands tax for the tax levied in another country on such items of income. For the computation of this reduction the provisions of paragraph 5 of this Article shall apply accordingly.
5. Where a resident of the Netherlands derives items of income which according to paragraphs 2 and 8 of Article 10, paragraphs 5 and 6 of Article 13, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 16 and paragraph 5 of Article 17 of this Convention may be taxed in Sweden, the Netherlands shall allow a deduction from its tax to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Sweden on these items of income, but shall, in case the provisions of the Netherlands law for the elimination of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the elimination of double taxation.
6. The provisions of paragraph 5 shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the elimination of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one jurisdiction and the carry forward of the tax paid in Sweden on the said items of income to subsequent years.
7. 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 laws 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 an individual resident in Sweden has previously been a resident of the Netherlands and has, due to the cessation of residency in the Netherlands, been deemed under the laws of the Netherlands to have alienated property referred to in paragraph 4 of Article 13 before ceasing to be resident there, and has been taxed in the Netherlands accordingly on the appreciation of that property that took place while the individual was a resident of the Netherlands, the following shall apply. If the individual alienates such property while being a resident of Sweden, Sweden shall allow a deduction under paragraph a) for the tax paid in the Netherlands, to the extent that the taxable income in Sweden on that property includes the appreciation of the alienated property that took place while the individual was a resident of the Netherlands. For the purpose of calculating this deduction, the tax paid in the Netherlands shall be treated as tax paid under the laws of Sweden on the same income (in whole or in part) and in the same taxable year as any Swedish tax paid by that individual on capital gains arising upon the alienation of that property.
c) Where a resident of Sweden derives income which, in accordance with the provisions of this Convention, shall be taxable only in the Netherlands, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Netherlands.
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 according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad.
2. Where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1 and 2 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 3 of Article 17, paragraph 1 of Article 18 and paragraph 2 of Article 20 of this Convention may be taxed in Sweden, and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the elimination of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
3. The provisions of paragraph 2 shall not apply to items of income derived by a resident of the Netherlands where Sweden applies the provisions of this Convention to exempt such items of income from tax or applies the provisions of paragraph 2 of Article 10 to such items of income. In such case, the provisions of paragraph 4 shall apply accordingly.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Sweden on items of income which according to paragraph 1 of Article 7, paragraph 6 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraph 2 of Article 13 and paragraph 2 of Article 20 of this Convention may be taxed in Sweden, to the extent that these items of income are included in the basis referred to in paragraph 1, insofar as the Netherlands under the provisions of the Netherlands law for the elimination of double taxation allows a reduction of the Netherlands tax for the tax levied in another country on such items of income. For the computation of this reduction the provisions of paragraph 5 of this Article shall apply accordingly.
5. Where a resident of the Netherlands derives items of income which according to paragraphs 2 and 8 of Article 10, paragraphs 5 and 6 of Article 13, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 16 and paragraph 5 of Article 17 of this Convention may be taxed in Sweden, the Netherlands shall allow a deduction from its tax to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Sweden on these items of income, but shall, in case the provisions of the Netherlands law for the elimination of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the elimination of double taxation.
6. The provisions of paragraph 5 shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the elimination of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one jurisdiction and the carry forward of the tax paid in Sweden on the said items of income to subsequent years.
7. 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 laws 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 an individual resident in Sweden has previously been a resident of the Netherlands and has, due to the cessation of residency in the Netherlands, been deemed under the laws of the Netherlands to have alienated property referred to in paragraph 4 of Article 13 before ceasing to be resident there, and has been taxed in the Netherlands accordingly on the appreciation of that property that took place while the individual was a resident of the Netherlands, the following shall apply. If the individual alienates such property while being a resident of Sweden, Sweden shall allow a deduction under paragraph a) for the tax paid in the Netherlands, to the extent that the taxable income in Sweden on that property includes the appreciation of the alienated property that took place while the individual was a resident of the Netherlands. For the purpose of calculating this deduction, the tax paid in the Netherlands shall be treated as tax paid under the laws of Sweden on the same income (in whole or in part) and in the same taxable year as any Swedish tax paid by that individual on capital gains arising upon the alienation of that property.
c) Where a resident of Sweden derives income which, in accordance with the provisions of this Convention, shall be taxable only in the Netherlands, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Netherlands.
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 according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad.
- Citeren als
- Art. 21
- Status
- Geldend recht
- Identificatie
- BWBV0007160
- Officiële bron
- wetten.overheid.nl