Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
U K A Z
O RAZGLASITVI ZAKONA O RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO KRALJEVINE NIZOZEMSKE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA S PROTOKOLOM (BNLDOU)
Razglašam Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Vlado Kraljevine Nizozemske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka s protokolom (BNLDOU), ki ga je sprejel Državni zbor Republike Slovenije na seji 23 februarja 2005.
Št. 001-22-5/05
Ljubljana, dne 7. marca 2005
dr. Janez Drnovšek l. r.
Predsednik
Republike Slovenije
Z A K O N
O RATIFIKACIJI KONVENCIJE MED VLADO REPUBLIKE SLOVENIJE IN VLADO KRALJEVINE NIZOZEMSKE O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ
V ZVEZI Z DAVKI OD DOHODKA S PROTOKOLOM (BNLDOU)
1. člen
Ratificira se Konvencija med Vlado Republike Slovenije in Vlado Kraljevine Nizozemske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka s protokolom, podpisana v Ljubljani 30. junija 2004.
2. člen
Besedilo konvencije s protokolom se v izvirniku v slovenskem in angleškem jeziku glasi(*1)
K O N V E N C I J A
MED VLADO REPUBLIKE SLOVENIJE
IN VLADO KRALJEVINE NIZOZEMSKE
O IZOGIBANJU DVOJNEGA OBDAVČEVANJA
IN PREPREČEVANJU DAVČNIH UTAJ Z ZVEZI
Z DAVKI OD DOHODKA
Vlada Republike Slovenije
in
Vlada Kraljevine Nizozemske
sta se v želji, da bi sklenili konvencijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka,
sporazumeli:
I. POGLAVJE
PODROČJE UPORABE KONVENCIJE
1. člen
OSEBE, ZA KATERE SE UPORABLJA KONVENCIJA
Ta konvencija se uporablja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.
2. člen
DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA
1. Ta konvencija se uporablja za davke od dohodka, ki se uvedejo v imenu države pogodbenice ali njenih političnih enot ali lokalnih oblasti, ne glede na način njihove uvedbe.
2. Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali na sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih izplačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
3. Obstoječi davki, za katere se uporablja konvencija, so zlasti:
a) na Nizozemskem:
i) de inkomstenbelasting (davek od dohodka);
ii) de loonbelasting (davek na plače);
iii) de vennootschapsbelasting (davek od dobička pravnih oseb), vključno z deležem države v neto dobičku od izkoriščanja naravnih virov v skladu z zakonom o rudarstvu iz 1810 (Mijnwet 1810) v zvezi s koncesijami, podeljenimi od leta 1967, ali v skladu z zakonom o rudarstvu v nizozemskem epikontinentalnem pasu iz 1965 (Mijnwet Continentaal Plat 1965);
iv) de dividendbelasting (davek od dividend)
(v nadaljevanju »nizozemski davek«);
b) v Sloveniji:
i) davek od dobička pravnih oseb;
ii) dohodnina;
iii) posebni davek na bilančno vsoto bank in hranilnic
(v nadaljevanju »slovenski davek«).
4. Konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki se uvedejo po datumu podpisa konvencije dodatno k obstoječim davkom ali namesto njih. Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
II. POGLAVJE
OPREDELITEV IZRAZOV
3. člen
SPLOŠNA OPREDELITEV IZRAZOV
1. V tej konvenciji, razen če sobesedilo ne zahteva drugače:
a) izraza »država pogodbenica« in »druga država pogodbenica« pomenita, kot zahteva sobesedilo, Kraljevino Nizozemsko (Nizozemsko) ali Republiko Slovenijo (Slovenijo);
b) izraz »Nizozemska« pomeni del Kraljevine Nizozemske v Evropi, vključno z njenim teritorialnim morjem, in vsako območje zunaj teritorialnega morja, na katerem Nizozemska v skladu z mednarodnim pravom izvaja jurisdikcijo ali suverene pravice v zvezi z morskim dnom, njegovim podzemljem in vodami nad njim ter njihovimi naravnimi viri;
c) izraz »Slovenija« pomeni Republiko Slovenijo, in ko se uporablja v zemljepisnem smislu, ozemlje Slovenije, vključno z [morskim območjem], morskim dnom in podzemljem ob teritorialnem morju, na katerem lahko Slovenija izvaja svoje suverene pravice in jurisdikcijo v skladu s svojo domačo zakonodajo in mednarodnim pravom;
d) izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb;
e) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
f) izraz »podjetje« se uporablja za opravljanje kakršne koli dejavnosti;
g) izraza »podjetje države pogodbenice« in »podjetje druge države pogodbenice« pomenita podjetje, ki ga upravlja rezident države pogodbenice, in podjetje, ki ga upravlja rezident druge države pogodbenice;
h) izraz »mednarodni promet« pomeni prevoz z ladjo ali letalom, ki ga opravlja podjetje s sedežem dejanske uprave v državi pogodbenici, razen če ladja ali letalo ne opravlja prevozov samo med kraji v drugi državi pogodbenici;
i) izraz »državljan« pomeni:
i) posameznika, ki ima državljanstvo države pogodbenice;
ii) pravno osebo, osebno družbo ali združenje, katerega status izhaja iz veljavne zakonodaje v državi pogodbenici;
j) izraz »pristojni organ« pomeni:
i) na Nizozemskem ministra za finance ali njegovega pooblaščenega predstavnika;
ii) v Sloveniji Ministrstvo za finance Republike Slovenije ali pooblaščenega predstavnika tega ministrstva;
k) izraz »dejavnost« vključuje opravljanje poklicnih storitev in drugih samostojnih dejavnosti.
2. Kadar koli država pogodbenica uporabi konvencijo, ima kateri koli izraz, ki v njej ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po pravu te države za namene davkov, za katere se konvencija uporablja, pri čemer kateri koli pomen po veljavni davčni zakonodaji te države prevlada nad pomenom izraza po drugi zakonodaji te države.
4. člen
REZIDENT
1. V tej konvenciji izraz »rezident države pogodbenice« pomeni osebo, ki je po zakonodaji te države dolžna plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave ali katerega koli drugega podobnega merila, in vključuje tudi to državo, katero koli njeno politično enoto ali lokalno oblast. Ta izraz pa ne vključuje osebe, ki je dolžna plačevati davke v tej državi samo v zvezi z dohodki iz virov v tej državi.
2. Kadar je zaradi določb prvega odstavka posameznik rezident obeh držav pogodbenic, se njegov status določi tako:
a) šteje se samo za rezidenta države, v kateri ima na razpolago stalno prebivališče; če ima stalno prebivališče na razpolago v obeh državah, se šteje samo za rezidenta države, s katero ima tesnejše osebne in ekonomske odnose (središče življenjskih interesov);
b) če ni mogoče opredeliti države, v kateri ima središče življenjskih interesov, ali če nima v nobeni od držav na razpolago stalnega prebivališča, se šteje samo za rezidenta države, v kateri ima običajno bivališče;
c) če ima običajno bivališče v obeh državah ali v nobeni od njiju, se šteje samo za rezidenta države, katere državljan je;
d) če je državljan obeh držav ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
3. Kadar je zaradi določb prvega odstavka oseba, ki ni posameznik, rezident obeh držav pogodbenic, se šteje samo za rezidenta države, v kateri je njen sedež dejanske uprave.
5. člen
STALNA POSLOVNA ENOTA
1. V tej konvenciji izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli podjetja.
2. Izraz »stalna poslovna enota« še posebej vključuje:
a) sedež uprave,
b) podružnico,
c) pisarno,
d) tovarno,
e) delavnico in
f) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov.
3. Gradbišče ali projekt gradnje, montaže ali postavitve ali dejavnost nadzora v zvezi z njimi je stalna poslovna enota samo, če tako gradbišče, projekt ali dejavnost traja več kot dvanajst mesecev.
4. Ne glede na prejšnje določbe tega člena se šteje, da izraz »stalna poslovna enota« ne vključuje:
a) uporabe prostorov samo za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki pripada podjetju;
b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladiščenje, razstavljanje ali dostavo;
c) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za predelavo, ki jo opravi drugo podjetje;
d) vzdrževanja stalnega mesta poslovanja samo za nakup dobrin ali blaga za podjetje ali zbiranje informacij za podjetje;
e) vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge pripravljalne ali pomožne dejavnosti za podjetje;
f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, omenjenih v pododstavkih a) do e), če je splošna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna.
5. Ne glede na določbe prvega in drugega odstavka, kadar oseba – ki ni zastopnik z neodvisnim statusom, za katerega se uporablja šesti odstavek – deluje v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, se za to podjetje šteje, da ima stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz četrtega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah tega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
6. Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici samo zato, ker opravlja posle v tej državi prek posrednika, splošnega komisionarja ali katerega koli drugega zastopnika z neodvisnim statusom, če te osebe delujejo v okviru svojega rednega poslovanja. Kadar pa so dejavnosti takega zastopnika v celoti ali skoraj v celoti namenjene temu podjetju in med podjetjem in zastopnikom v njunih komercialnih ali finančnih odnosih obstajajo ali se vzpostavijo pogoji, drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, se ta ne šteje za zastopnika z neodvisnim statusom v smislu tega odstavka.
7. Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje družbo, ki je rezident druge države pogodbenice ali opravlja posle v tej drugi državi (prek stalne poslovne enote ali drugače) ali je pod nadzorom take družbe, samo po sebi še ne pomeni, da je ena od družb stalna poslovna enota druge.
III. POGLAVJE
OBDAVČEVANJE DOHODKA
6. člen
DOHODEK IZ NEPREMIČNIN
1. Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2. Izraz »nepremičnine« ima pomen, ki ga ima po pravu države pogodbenice, v kateri je ta nepremičnina. Izraz vedno vključuje premoženje, ki je sestavni del nepremičnin, živino in opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katere se uporabljajo določbe splošnega prava v zvezi z zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot odškodnino za izkoriščanje ali pravico do izkoriščanja nahajališč rude, virov ter drugega naravnega bogastva; ladje, čolni in letala se ne štejejo za nepremičnine.
3. Določbe prvega odstavka se uporabljajo za dohodek, ki se ustvari z neposredno uporabo, dajanjem v najem ali katero koli drugo obliko uporabe nepremičnine.
4. Določbe prvega in tretjega odstavka se uporabljajo tudi za dohodek iz nepremičnin podjetja.
7. člen
POSLOVNI DOBIČEK
1. Dobiček podjetja države pogodbenice se obdavči samo v tej državi, razen če podjetje ne posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje, kot je prej omenjeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo toliko dobička, kot se pripiše tej stalni poslovni enoti.
2. Ob upoštevanju določb tretjega odstavka, kadar podjetje države pogodbenice posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se v vsaki državi pogodbenici tej stalni poslovni enoti pripiše dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, če bi bila različno in ločeno podjetje, ki opravlja enake ali podobne dejavnosti pod istimi ali podobnimi pogoji ter povsem neodvisno posluje s podjetjem, katerega stalna poslovna enota je.
3. Pri določanju dobička stalne poslovne enote je dovoljeno odšteti stroške, ki nastanejo za namene stalne poslovne enote, vključno s poslovodnimi in splošnimi upravnimi stroški, ki so tako nastali v državi, v kateri je stalna poslovna enota, ali drugje.
4. Če se v državi pogodbenici dobiček, ki se pripiše stalni poslovni enoti, običajno določi na podlagi porazdelitve vsega dobička podjetja na njegove dele, nič v drugem odstavku tej državi pogodbenici ne preprečuje določiti obdavčljivega dobička z običajno porazdelitvijo; sprejeta metoda porazdelitve pa mora biti taka, da je rezultat v skladu z načeli tega člena.
5. Stalni poslovni enoti se ne pripiše dobiček samo zato, ker nakupuje dobrine ali blago za podjetje.
6. Za namene prejšnjih odstavkov se dobiček, ki se pripiše stalni poslovni enoti, vsako leto določi po isti metodi, razen če ni upravičenega in zadostnega razloga za nasprotno.
7. Kadar dobiček vključuje dohodkovne postavke, ki so posebej obravnavane v drugih členih te konvencije, določbe tega člena ne vplivajo na določbe tistih členov.
8. člen
LADIJSKI IN LETALSKI PREVOZ
1. Dobiček od ladijskih ali letalskih prevozov v mednarodnem prometu se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
2. Če je sedež dejanske uprave ladjarskega podjetja na ladji, se šteje, da je v državi pogodbenici, v kateri je matično pristanišče ladje, ali če ni takega matičnega pristanišča, v državi pogodbenici, katere rezident je ladijski prevoznik.
3. V tem členu dobiček od ladijskih in letalskih prevozov v mednarodnem prometu vključuje dobiček iz najemnin za prazne ladje in letala, če se z njimi opravljajo prevozi v mednarodnem prometu in je takšen dobiček iz najemnin občasen vir dohodka.
4. Določbe prvega odstavka se uporabljajo tudi za dobiček iz udeležbe v interesnem združenju, mešanem podjetju ali mednarodni prevozni agenciji.
9. člen
POVEZANA PODJETJA
1. Kadar:
a) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice
ali
b) so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali v kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice
in v obeh primerih obstajajo ali se uvedejo med podjetjema v njunih komercialnih ali finančnih odnosih pogoji, drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, se kakršen koli dobiček, ki bi prirastel enemu od podjetij, če takih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirastel, lahko vključi v dobiček tega podjetja in ustrezno obdavči.
2. Kadar država pogodbenica v dobiček podjetja te države vključuje – in ustrezno obdavči – dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena. Pri določanju take prilagoditve je treba upoštevati druge določbe te konvencije, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.
10. člen
DIVIDENDE
1. Dividende, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2. Take dividende pa se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki dividende plačuje, in v skladu z zakonodajo te države, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne presega:
a) 5 odstotkov bruto zneska dividend, če je upravičeni lastnik družba (razen osebne družbe), ki ima v lasti najmanj 10 odstotkov kapitala družbe, ki plačuje dividende;
b) 15 odstotkov bruto zneska dividend v vseh drugih primerih.
3. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev iz drugega odstavka.
4. Določbe drugega odstavka ne vplivajo na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende.
5. Izraz »dividende«, kot je uporabljen v tem členu, pomeni dohodek iz delnic, »jouissance« delnic ali pravic, rudniških delnic, ustanoviteljskih delnic ali drugih pravic do udeležbe v dobičku, ki niso terjatve, in tudi dohodek iz drugih korporacijskih pravic, ki se davčno obravnava enako kot dohodek iz delnic po zakonodaji države, katere rezident je družba, ki dividende deli.
6. Določbe prvega, drugega in osmega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, prek stalne poslovne enote v njej in je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena.
7. Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države ali če je delež, v zvezi s katerim se take dividende plačajo, dejansko povezan s stalno poslovno enoto v tej drugi državi, niti ne sme uvesti davka od nerazdeljenega dobička na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v taki drugi državi.
8. Ne glede na določbe prvega, drugega in sedmega odstavka se lahko dividende, ki jih družba, ki ima osnovni kapital razdeljen na delnice in je po zakonodaji države rezident te države, plača posamezniku, ki je rezident druge države, obdavčijo v prvi omenjeni državi v skladu z zakonodajo te države, če ima ta posameznik – sam ali skupaj z zakoncem – ali kdo od njegovih krvnih sorodnikov ali sorodnikov po zakonski zvezi v ravni črti neposredno ali posredno v lasti najmanj 5 odstotkov kapitala iz določenega razreda izdanih delnic te družbe. Ta določba se uporablja samo, če je bil posameznik, ki se mu dividende plačajo, rezident prve omenjene države v zadnjih desetih letih pred letom, v katerem se dividende plačajo, in če so bili v času, ko je postal rezident druge države, izpolnjeni zgoraj omenjeni pogoji glede lastništva delnic te družbe.
Kadar se po domači zakonodaji prve omenjene države posamezniku, ki se mu dividende plačajo, izda odločba o odmeri davka v zvezi z odtujitvijo omenjenih delnic, za katere se šteje, da so bile odtujene ob njegovi izselitvi iz prve omenjene države, se zgornje določbe uporabljajo samo, če je del odmerjenih davkov še neporavnan.
11. člen
OBRESTI
1. Obresti, ki nastanejo v državi pogodbenici in se izplačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2. Take obresti pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik obresti rezident druge države, tako obračunani davek ne presega 5 odstotkov bruto zneska obresti.
3. Ne glede na določbe drugega odstavka se obresti, ki nastanejo v eni državi pogodbenici in se plačajo rezidentu druge države pogodbenice, ki je njihov upravičeni lastnik, obdavčijo samo v tej drugi državi pogodbenici, če je izpolnjena ena od teh zahtev:
i) plačnik ali prejemnik obresti je vlada države pogodbenice, javni organ države pogodbenice, njena politična enota, upravnoteritorialna enota ali lokalna oblast ali centralna banka države pogodbenice;
ii) obresti se plačajo za posojilo, ki ga je dala, odobrila, zanj dala poroštvo ali zavarovala vlada države pogodbenice, centralna banka države pogodbenice ali agencija (vključno s finančno ustanovo) v lasti ali pod nadzorom vlade države pogodbenice;
iii) obresti se plačajo za posojilo, ki ga je dala banka ali podobna finančna ustanova (razen zavarovalnice).
4. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev iz drugega in tretjega odstavka.
5. Izraz »obresti«, kot je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali imajo pravico do udeležbe v dolžnikovem dobičku, in še posebej dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic. Kazni zaradi zamude pri plačilu se za namen tega člena ne štejejo za obresti.
6. Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri obresti nastanejo, prek stalne poslovne enote v njej in je terjatev, v zvezi s katero se obresti plačajo, dejansko povezana s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena.
7. Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala zadolžitev, za katero se plačajo obresti ter take obresti krije taka stalna poslovna enota, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota.
8. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
12. člen
LICENČNINE IN AVTORSKI HONORARJI
1. Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2. Take licenčnine in avtorski honorarji pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne presega 5 odstotkov bruto zneska takih licenčnin in avtorskih honorarjev.
3. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe omejitev iz drugega odstavka.
4. Izraz »licenčnine in avtorski honorarji«, kot je uporabljen v tem členu, pomeni plačila vsake vrste, prejeta kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah.
5. Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se licenčnine in avtorski honorarji plačajo, dejansko povezano s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena.
6. Šteje se, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala obveznost za plačilo licenčnin in avtorskih honorarjev ter take licenčnine in avtorske honorarje krije taka stalna poslovna enota, se šteje, da so take licenčnine in avtorski honorarji nastali v državi, v kateri je stalna poslovna enota.
7. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.
13. člen
KAPITALSKI DOBIČKI
1. Dobiček, ki ga rezident države pogodbenice doseže z odtujitvijo nepremičnin, ki so omenjene v 6. členu in so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2. Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem), se lahko obdavči v tej drugi državi.
3. Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja. Če je sedež dejanske uprave ladjarskega podjetja na ladji, se za namene tega odstavka šteje, da je v državi pogodbenici, v kateri je matično pristanišče ladje, ali če ni takega matičnega pristanišča, v državi pogodbenici, katere rezident je ladijski prevoznik.
4. Kadar ima rezident države pogodbenice v lasti več kot 25 odstotkov delnic ali drugih pravic v družbi, ki je v drugi državi pogodbenici (razen družbe, katere delnice kotirajo na borzi), in so premoženje takšne družbe v več kot 75 odstotkih nepremičnine iz 6. člena v tej drugi državi ali pravice v zvezi s takimi nepremičninami, se lahko dobiček takšnega rezidenta iz odtujitve delnic ali drugih pravic v tej družbi obdavči v tej drugi državi. Za namene te določbe se ne upoštevajo nepremičnine, ki se nanašajo na industrijsko, komercialno ali kmetijsko dejavnost takšne družbe ali na opravljanje samostojnih osebnih storitev. Določba tega odstavka se ne uporablja, če takšen dobiček nastane pri reorganizaciji, združitvi, delitvi ali podobni transakciji družb.
5. Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prvem, drugem, tretjem in četrtem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
6. Ne glede na določbe petega odstavka lahko država pogodbenica v skladu s svojo zakonodajo, vključno z razlago izraza »odtujitev«, obdavči dobiček posameznika, ki je rezident druge države pogodbenice, iz odtujitve delnic, »jouissance« pravic ali terjatev do družbe, katere osnovni kapital je razdeljen na delnice in je po zakonodaji prve omenjene države pogodbenice rezident te države, ter iz odtujitve dela pravic, ki pripadajo omenjenim delnicam, »jouissance« delnicam ali terjatvam, če ima ta posameznik – sam ali skupaj z zakoncem – ali kdo od njegovih krvnih sorodnikov ali sorodnikov po zakonski zvezi v ravni črti neposredno ali posredno v lasti najmanj 5 odstotkov kapitala iz določenega razreda izdanih delnic te družbe. Ta določba se uporablja samo, če je bil posameznik, ki doseže dobiček, rezident prve omenjene države v zadnjih desetih letih pred letom, v katerem je dosegel dobiček, in če so bili v času, ko je postal rezident druge države pogodbenice, izpolnjeni zgoraj omenjeni pogoji glede lastništva delnic te družbe.
Kadar se po domači zakonodaji prve omenjene države posamezniku izda odločba o odmeri davka v zvezi z odtujitvijo omenjenih delnic, za katere se šteje, da so bile odtujene ob njegovi izselitvi iz prve omenjene države, se zgornje določbe uporabljajo samo, če je del odmerjenih davkov še neporavnan.
14. člen
DOHODEK IZ ZAPOSLITVE
1. V skladu z določbami 15., 16., 17., 18. in 19. člena se plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi, razen če se zaposlitev ne izvaja v drugi državi pogodbenici. Če se zaposlitev izvaja tako, se lahko tako dobljeni prejemki obdavčijo v tej drugi državi.
2. Ne glede na določbe prvega odstavka se prejemek, ki ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če:
a) je prejemnik navzoč v drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v katerem koli obdobju dvanajstih mesecev, ki se začne ali konča v določenem davčnem letu, in
b) prejemek plača delodajalec, ki ni rezident druge države, ali se plača v njegovem imenu in
c) prejemka ne krije stalna poslovna enota, ki jo ima delodajalec v drugi državi.
3. Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji ali letalu, s katerim se opravljajo prevozi v mednarodnem prometu, obdavči v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
15. člen
PLAČILA DIREKTORJEM
Plačila direktorjem ali druga nadomestila, ki jih dobi rezident države pogodbenice kot član uprave ali drugega podobnega organa družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
16. člen
UMETNIKI IN ŠPORTNIKI
1. Ne glede na določbe 14. člena se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči izvajalec, kot je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz takšnih osebnih dejavnosti, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi.
2. Kadar dohodek iz osebnih dejavnosti, ki jih izvaja nastopajoči izvajalec ali športnik kot tak, ne priraste samemu nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7. in 14. člena lahko obdavči v državi pogodbenici, v kateri potekajo dejavnosti nastopajočega izvajalca ali športnika.
3. Določbe prvega in drugega odstavka se ne uporabljajo za dohodek rezidenta države pogodbenice iz dejavnosti, ki jih izvaja v drugi državi pogodbenici, kadar se obisk v tej državi v celoti ali pretežno financira z javnimi sredstvi prve omenjene države, njene politične enote ali lokalne oblasti ali poteka v okviru kulturnega sporazuma med vladama držav pogodbenic. V takem primeru se dohodek obdavči samo v državi pogodbenici, katere rezident je nastopajoči izvajalec ali športnik.
17. člen
POKOJNINE, RENTE IN PLAČILA V OKVIRU SOCIALNEGA VARSTVA
1. V skladu z določbami drugega odstavka 18. člena se pokojnine in drugi podobni prejemki, ki se izplačujejo rezidentu države pogodbenice za preteklo zaposlitev, ter rente, ki se izplačujejo rezidentu države pogodbenice, obdavčijo samo v tej državi. Vsaka pokojnina in drugo plačilo, plačano po določbah sistema socialnega varstva države pogodbenice rezidentu druge države pogodbenice, se obdavči samo v tej drugi državi.
2. Ne glede na določbe prvega odstavka se lahko pokojnine ali drugi podobni prejemki, rente ali pokojnine in druga plačila, ki se izplačujejo po določbah sistema socialnega varstva države pogodbenice, obdavčijo tudi v državi pogodbenici, iz katere izvirajo, in v skladu z zakonodajo te države:
a) če je pravica do te pokojnine ali drugih podobnih prejemkov ali rente v državi pogodbenici, iz katere izvira, oproščena davka ali so se prispevki v zvezi s pokojnino ali drugimi podobnimi prejemki ali rento, plačani za pokojninski načrt ali zavarovalnici, v preteklosti odbili pri izračunu obdavčljivega dohodka v tej državi ali so se priznali kot druga davčna olajšava v tej državi in
b) če ta pokojnina ali drugi podobni prejemki ali renta v državi pogodbenici, katere rezident je njihov prejemnik, ni obdavčena s splošno stopnjo, ki se uporablja za dohodek iz zaposlitve, ali je obdavčenega manj kot 90 odstotkov bruto zneska pokojnine ali drugega podobnega prejemka ali rente in
c) če je bruto znesek pokojnin in drugih podobnih prejemkov in rent ter pokojnin in drugih plačil, izplačanih po določbah sistema socialnega varstva države pogodbenice, v katerem koli koledarskem letu višji od zneska 15.000 evrov.
3. Ne glede na določbe prvega in drugega odstavka, če ta pokojnina ali drug podoben prejemek ni reden, če se plača za preteklo zaposlitev v drugi državi pogodbenici in če se plača pred datumom začetka izplačevanja pokojnine ali če se enkratno nadomestilo za pravico do rente plača pred datumom začetka izplačevanja rent, se plačilo ali to enkratno nadomestilo lahko obdavči v državi pogodbenici, iz katere izvira.
4. Šteje se, da pokojnina ali drug podoben prejemek ali renta izvira iz države pogodbenice, če so se prispevki ali plačila v zvezi s pokojnino ali drugim podobnim prejemkom ali rento ali pravice na njihovi podlagi priznali kot davčna olajšava v tej državi. Prenos pokojnine iz pokojninskega sklada ali zavarovalnice v državi pogodbenici v pokojninski sklad ali zavarovalnico v drugi državi na noben način ne omejuje pravic prve omenjene države do obdavčevanja po tem členu.
5. Pristojna organa držav pogodbenic s skupnim dogovorom uredita način uporabe drugega odstavka. Dogovorita se tudi, kakšne podatke mora rezident države pogodenice predložiti za pravilno uporabo konvencije v drugi državi pogodbenici, zlasti da se lahko ugotovi, ali so izpolnjeni pogoji iz pododstavkov a), b) in c) drugega odstavka.
6. Izraz »renta« pomeni določen znesek, ki se redno izplačuje ob določenem času vse življenje ali v določenem ali ugotovljivem časovnem obdobju, z obveznostjo izvršitve plačila za primerno in celotno nadomestilo v denarju ali denarni vrednosti.
7. Če in v kolikšnem obsegu pokojnine ali podobni prejemki spadajo pod ta člen ali 18. člen, se določi glede na vrsto pretekle zaposlitve, kot je zasebna ali državna služba, med katero je nastala pravica do tega dela pokojnine ali podobnega prejemka.
18. člen
DRŽAVNA SLUŽBA
1. a) Plače, mezde in drugi podobni prejemki razen pokojnin, ki jih plačuje država pogodbenica ali njena politična enota ali lokalna oblast posamezniku za storitve, ki jih opravi za to državo ali enoto ali oblast, se lahko obdavčijo v tej državi.
b) Take plače, mezde in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki:
i) je državljan te države ali
ii) ni postal rezident te države samo zaradi opravljanja storitev.
2. a) Vsaka pokojnina, plačana iz skladov države pogodbenice ali njene politične enote ali lokalne oblasti posamezniku za storitve, opravljene za to državo ali enoto ali oblast, se lahko obdavči v tej državi.
b) Taka pokojnina pa se obdavči samo v drugi državi pogodbenici, če je posameznik rezident in državljan te države.
3. Določbe 14., 15., 16. in 17. člena se uporabljajo za plače, mezde in druge podobne prejemke ter za pokojnine za storitve, opravljene v zvezi s posli države pogodbenice ali njene politične enote ali lokalne oblasti.
19. člen
PROFESORJI IN RAZISKOVALCI
1. Rezident države pogodbenice, ki je na povabilo univerze, višje ali visoke šole, šole ali druge podobne ustanove, ki je v drugi državi pogodbenici in jo priznava vlada te druge države pogodbenice, začasno navzoč v tej drugi državi pogodbenici samo zaradi poučevanja ali raziskovanja ali obojega v izobraževalni ustanovi, se v obdobju, ki v tej drugi državi pogodbenici ni daljše od dveh let, v tej drugi državi pogodbenici ne obdavči za prejemke za tako poučevanje ali raziskovanje.
2. Izjema po prvem odstavku za prejemke za raziskovanje se ne prizna, če se takšno raziskovanje ne izvaja v javno korist, ampak v zasebno korist določene osebe ali oseb.
20. člen
ŠTUDENTI
Plačila, ki jih študent ali pripravnik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi navzoč samo zaradi svojega izobraževanja ali usposabljanja, prejme za svoje vzdrževanje, izobraževanje ali usposabljanje, se ne obdavčijo v tej državi, če taka plačila nastanejo iz virov zunaj te države.
21. člen
DRUGI DOHODKI
1. Deli dohodka rezidenta države pogodbenice, ki nastanejo kjer koli in ki niso obravnavani v predhodnih členih te konvencije, se obdavčijo samo v tej državi.
2. Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kot so opredeljene v drugem odstavku 6. člena, če prejemnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej in je pravica ali premoženje, za katero se plača dohodek, dejansko povezano s tako stalno poslovno enoto. V takem primeru se uporabljajo določbe 7. člena.
IV. POGLAVJE
ODPRAVA DVOJNEGA OBDAVČEVANJA
22. člen
ODPRAVA DVOJNEGA OBDAVČEVANJA
1. Nizozemska pri obdavčevanju svojih rezidentov lahko v davčno osnovo vključi sestavine dohodka, ki se po določbah te konvencije lahko obdavčijo v Sloveniji.
2. Kadar pa rezident Nizozemske dobi sestavine dohodka, ki se v skladu s 6. in 7. členom, šestim odstavkom 10. člena, šestim odstavkom 11. člena, petim odstavkom 12. člena, prvim, drugim in četrtim odstavkom 13. člena, prvim odstavkom 14. člena, drugim odstavkom 17. člena, pododstavkom a) prvega odstavka in pododstavkom a) drugega odstavka 18. člena, drugim odstavkom 21. člena te konvencije lahko obdavčijo v Sloveniji in so vključene v osnovo iz prvega odstavka, Nizozemska take dele dohodka oprosti davka tako, da dovoli znižanje svojega davka. To znižanje se izračuna v skladu z določbami nizozemske zakonodaje o izogibanju dvojnega obdavčevanja. V ta namen se šteje, da so omenjene sestavine dohodka vključene v znesku sestavin dohodka, ki so oproščene nizozemskega davka v skladu s temi določbami.
3. Poleg tega Nizozemska dovoli odbitek od tako izračunanega nizozemskega davka od sestavin dohodka, ki se v skladu z drugim odstavkom 10. člena, drugim odstavkom 11. člena, drugim odstavkom 12. člena, šestim odstavkom 13. člena, 15. in 16. členom ter tretjim odstavkom 17. člena te konvencije lahko obdavčijo v Sloveniji, če so te sestavine vključene v osnovo iz prvega odstavka. Znesek tega odbitka je enaka davku od teh sestavin dohodka, plačanemu v Sloveniji, ki pa, če tako predpisujejo določbe nizozemske zakonodaje o izogibanju dvojnega obdavčevanja, ne sme presegati zneska dovoljenega znižanja, če bi bile tako vključene sestavine dohodka izključne sestavine dohodka, oproščene nizozemskega davka po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja.
Ta odstavek ne omejuje olajšav, ki se zdaj ali pozneje priznajo po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja, vendar pa se pri skupnem dohodku iz več kot ene države uporablja samo za izračun zneska znižanja nizozemskega davka.
4. Ne glede na določbe drugega odstavka Nizozemska dovoli kot odbitek od nizozemskega davka davek, plačan v Sloveniji od sestavin dohodka, ki se v skladu s 7. členom, šestim odstavkom 10. člena, šestim odstavkom 11. člena, petim odstavkom 12. člena in drugim odstavkom 21. člena te konvencije lahko obdavčijo v Sloveniji, če so te sestavine vključene v osnovo iz prvega odstavka in če Nizozemska po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja dovoli odbitek od nizozemskega davka za davek, obračunan od takšnih sestavin dohodka v drugi državi. Za izračun tega odbitka se smiselno uporabljajo določbe tretjega odstavka tega člena.
5. V Sloveniji se dvojno obdavčevanje odpravi tako:
a) Kadar rezident Slovenije dobi dohodek, ki se v skladu z določbami te konvencije lahko obdavči na Nizozemskem, Slovenija dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu na Nizozemskem. Tak odbitek pa v nobenem primeru ne sme presegati tistega dela davka od dohodka, ki je bil izračunan pred odbitkom, pripisanim dohodku, ki se odvisno od primera lahko obdavči na Nizozemskem.
b) Kadar je v skladu s katero koli določbo konvencije dohodek, ki ga dobi rezident Slovenije, oproščen davka v Sloveniji, lahko Slovenija pri izračunu davka od preostalega dohodka tega rezidenta vseeno upošteva oproščeni dohodek.
V. POGLAVJE
POSEBNE DOLOČBE
23. člen
DEJAVNOSTI NA MORJU
1. Določbe tega člena se uporabljajo ne glede na druge določbe te konvencije. Ta člen pa se ne uporablja, kadar dejavnosti osebe na morju zanjo pomenijo stalno poslovno enoto v skladu z določbami 5. člena.
2. V tem členu izraz »dejavnosti na morju« pomeni dejavnosti, ki se opravljajo na morju v zvezi raziskovanjem ali izkoriščanjem morskega dna in njegovega podzemlja in njunih naravnih virov, ki so v državi pogodbenici.
3. Ob upoštevanju pogojev iz četrtega odstavka tega člena se šteje, da podjetje države pogodbenice, ki opravlja dejavnosti na morju v drugi državi pogodbenici, v zvezi s temi dejavnostmi posluje v tej drugi državi prek stalne poslovne enote v njej, razen če se te dejavnosti na morju ne opravljajo v tej drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 30 dni v katerem koli obdobju 12 mesecev.
Za namene tega odstavka:
a) se šteje, kadar je podjetje, ki opravlja dejavnosti na morju v drugi državi pogodbenici, povezano z drugim podjetjem in to drugo podjetje kot del istega projekta še naprej opravlja iste dejavnosti na morju, ki jih opravlja ali jih je opravljalo prvo omenjeno podjetje, in obe podjetji omenjene dejavnosti opravljata v obdobju, ki skupno presega 30 dni, da je vsako podjetje svoje dejavnosti opravljajo v obdobju, ki presega 30 dni v obdobju 12 mesecev;
b) se šteje, da je podjetje povezano z drugim podjetjem, če ima neposredno ali posredno v lasti najmanj tretjino kapitala drugega podjetja ali če ima oseba neposredno ali posredno v lasti najmanj tretjino kapitala obeh podjetij.
4. Za namene tretjega odstavka tega člena pa se šteje, da izraz »dejavnosti na morju« ne vključuje:
a) ene ali več kombinacij dejavnosti, omenjenih v četrtem odstavku 5. člena;
b) vleke ali zasidranja z ladjami, ki so konstruirane predvsem za ta namen, in drugih dejavnosti, ki se opravljajo s takimi ladjami;
c) prevoza zalog ali osebja z ladjami ali letali v mednarodnem prometu.
5. Plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve v zvezi z dejavnostmi na morju, ki se opravljajo prek stalne poslovne enote v drugi državi pogodbenici, se lahko, če se zaposlitev izvaja na morju v tej drugi državi, obdavčijo v tej drugi državi.
6. Kadar se predložijo dokazne listine, da je bil davek od sestavin dohodka, ki se lahko obdavčijo v Sloveniji v skladu s 7. členom v povezavi s tretjim ali petim odstavkom tega člena, plačan v Sloveniji, Nizozemska dovoli znižanje svojega davka, ki se izračuna v skladu s pravili iz drugega odstavka 22. člena.
24. člen
ENAKO OBRAVNAVANJE
1. Državljani države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah, še zlasti glede rezidentstva. Ta določba se ne glede na določbe 1. člena uporablja tudi za osebe, ki niso rezidenti ene ali obeh držav pogodbenic.
2. Osebe brez državljanstva, ki so rezidenti države pogodbenice, ne smejo biti v nobeni državi pogodbenici zavezane kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te države v enakih okoliščinah, še zlasti glede rezidentov.
3. Obdavčevanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti manj ugodno v tej drugi državi, kot je obdavčevanje podjetij te druge države, ki opravljajo enake dejavnosti. Ta določba se ne razlaga, kot da zavezuje državo pogodbenico, da priznava rezidentom druge države pogodbenice kakršne koli osebne olajšave, druge olajšave in znižanja za davčne namene zaradi osebnega stanja ali družinskih obveznosti, ki jih priznava svojim rezidentom.
4. Razen kadar se uporabljajo določbe prvega odstavka 9. člena, osmega odstavka 11. člena ali sedmega odstavka 12. člena, se obresti, licenčnine in avtorski honorarji ter druga izplačila, ki jih plača podjetje države pogodbenice rezidentu druge države pogodbenice, pri določanju obdavčljivega dobička takega podjetja odbijejo pod istimi pogoji, kot če bi bili plačani rezidentu prve omenjene države. Podobno se tudi kakršni koli dolgovi podjetja države pogodbenice rezidentu druge države pogodbenice pri določanju obdavčljivega premoženja takega podjetja odbijejo pod istimi pogoji, kot če bi bili pogodbeno dogovorjeni z rezidentom prve omenjene države.
5. Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne smejo biti v prvi omenjeni državi zavezana kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve do podobnih podjetij prve omenjene države.
6. Prispevki, ki jih plača posameznik, ki je rezident države pogodbenice, za pokojninski načrt, ki ga za davčne namene priznava druga država pogodbenica, ali se plačajo v njegovem imenu, se v prvi omenjeni državi davčno obravnavajo enako kot prispevki, plačani za pokojninski načrt, ki ga za davčne namene priznava prva omenjena država, če:
a) je tak posameznik plačeval prispevke za pokojninski načrt, preden je postal rezident prve omenjene države, in
b) se pristojni organ prve omenjene države strinja, da je pokojninski načrt skladen s pokojninskim načrtom, ki ga za davčne namene priznava ta država.
V tem odstavku »pokojninski načrt« vključuje pokojninski načrt, ki se oblikuje v okviru javnega sistema socialnega varstva.
7. Določbe tega člena se uporabljajo ne glede na določbe 2. člena za davke vseh vrst in opisov.
25. člen
POSTOPEK SKUPNEGA DOGOVORA
1. Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanjo za posledico obdavčevanje, ki ni v skladu z določbami te konvencije, lahko ne glede na sredstva, ki ji jih omogoča domače pravo teh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 24. člena, tiste države pogodbenice, katere državljan je. Zadeva mora biti predložena v treh letih od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčevanje, ki ni v skladu z določbami konvencije.
2. Pristojni organ si, če se mu zdi pritožba upravičena in če sam ne more priti do zadovoljive rešitve, prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice z namenom izogniti se obdavčevanju, ki ni v skladu s konvencijo. Vsak dosežen dogovor se izvaja ne glede na roke v domačem pravu držav pogodbenic.
3. Pristojna organa držav pogodbenic si prizadevata s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi konvencije. Prav tako se lahko med seboj posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih konvencija ne predvideva.
4. Pristojna organa držav pogodbenic lahko neposredno komunicirata med seboj, da bi dosegla dogovor v smislu prejšnjih odstavkov.
5. Če pristojna organa držav članic v dveh letih od predložitve zadeve težav ali dvomov, ki nastanejo pri razlagi ali uporabi konvencije, ne moreta razrešiti v postopku skupnega dogovora iz prejšnjih odstavkov tega člena, lahko zadevo na zahtevo katere koli države pogodbenice razreši razsodišče, ki ga ustanovita pristojna organa in v katero so imenovane tudi neodvisne osebe, vendar šele, ko so v celoti izčrpani postopki, ki so na voljo v skladu z odstavki 1 do 4 tega člena, in če vpleteni davkoplačevalec ali davkoplačevalci pisno potrdijo, da jih zavezuje odločitev razsodišča. Odločitev razsodišča v določeni zadevi je zavezujoča za državi pogodbenici in za davkoplačevalca ali davkoplačevalce, vpletene v tej zadevi.
26. člen
IZMENJAVA INFORMACIJ
1. Pristojna organa držav pogodbenic si izmenjavata take informacije, ki so potrebne za izvajanje določb te konvencije ali domače zakonodaje držav pogodbenic glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s konvencijo. Izmenjava informacij ni omejena s 1. in 2. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega stavka. Te osebe ali organi uporabljajo informacije samo v te namene. Informacije lahko razkrijejo v sodnih postopkih ali pri sodnih odločitvah.
2. Države pogodbenice lahko razsodišču, ustanovljenemu v skladu z določbami petega odstavka 25. člena, dajo take informacije, ki so potrebne za izvedbo arbitražnega postopka. Člani razsodišča upoštevajo omejitve glede razkrivanja vseh tako danih informacij, opisane v prvem odstavku tega člena.
3. V nobenem primeru se določbe prvega in drugega odstavka ne razlagajo, kot da nalagajo državi pogodbenici obveznost:
a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice,
b) da priskrbi informacije, ki jih ni mogoče dobiti po zakonski ali običajni upravni poti te ali druge države pogodbenice,
c) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
27. člen
ČLANI DIPLOMATSKIH PREDSTAVNIŠTEV
IN KONZULATOV
1. Nobena določba te konvencije ne vpliva na davčne ugodnosti članov diplomatskih predstavništev ali konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih sporazumov.
2. V tej konvenciji se šteje, da je posameznik, ki je član diplomatskega predstavništva ali konzulata države pogodbenice v drugi državi pogodbenici ali v tretji državi in je državljan države pošiljateljice, rezident države pošiljateljice, če v njej zanj veljajo enake obveznosti v zvezi z davki od dohodka kot za rezidente te države.
3. Konvencija se ne uporablja za mednarodne organizacije, njihove organe in uslužbence ter člane diplomatskih predstavništev ali konzulatov tretje države, ki so navzoči v državi pogodbenici, če v njej zanje ne veljajo enake obveznosti v zvezi z davki od dohodka kot za rezidente te države.
28. člen
RAZŠIRITEV OZEMELJSKE VELJAVNOSTI
1. Ta konvencija se lahko v celoti ali s potrebnimi spremembami razširi na eno ali na obe državi Nizozemske Antile in Arubo, če zadevna država uvede vsebinsko enake davke, kot so davki, za katere se uporablja konvencija. Vsaka takšna razširitev začne veljati od tistega datuma in s takimi spremembami in pogoji, vključno s pogoji glede prenehanja veljavnosti, kot so navedeni in dogovorjeni v notah, ki se izmenjajo po diplomatski poti.
2. Če ni drugače dogovorjeno, s prenehanjem veljavnosti konvencije ne preneha veljati tudi razširitev veljavnosti konvencije na katero koli od držav, na katero je bila razširjena po tem členu.
VI. POGLAVJE
KONČNE DOLOČBE
29. člen
ZAČETEK VELJAVNOSTI
1. Ta konvencija začne veljati trideseti dan po prejemu zadnjega od obvestil, s katerima se vladi uradno obvestita, da so izpolnjene ustavne zahteve v njunih državah, njene določbe pa se začnejo uporabljati za davčna leta in obdobja, ki se začnejo prvi dan januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je začela veljati konvencija.
2. Konvencija med Kraljevino Nizozemsko in Socialistično federativno republiko Jugoslavijo o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja, ki je bila podpisana 22. februarja 1982 v Beogradu, v skladu z določbo prvega odstavka med Kraljevino Nizozemsko in Republiko Slovenijo preneha veljati za davke, za katere se uporablja ta konvencija.
30. člen
PRENEHANJE VELJAVNOSTI
Ta konvencija velja, dokler je ena od držav pogodbenic ne odpove. Vsaka država lahko odpove konvencijo po diplomatski poti z obvestilom o odpovedi najmanj šest mesecev pred koncem katerega koli koledarskega leta po preteku petih let od datuma začetka veljavnosti konvencije. V tem primeru se konvencija preneha uporabljati za davčna leta in obdobja, ki se začnejo po koncu koledarskega leta, v katerem je bilo dano obvestilo o odpovedi.
V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za to pravilno pooblaščena, podpisala to konvencijo.
SESTAVLJENO v dveh izvirnikih v Ljubljani dne 30. junija 2004 v slovenskem, nizozemskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna. Pri različni razlagi besedil prevlada angleško besedilo.
Za Vlado
Republike Slovenije
Milojka Kolar l. r.
Za Vlado
Kraljevine Nizozemske
Jan C. Henneman l. r.
PROTOKOL
Ob podpisu konvencije o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, ki je bila danes podpisana med Republiko Slovenijo in Kraljevino Nizozemsko, sta se podpisana sporazumela, da so tele določbe sestavni del konvencije:
I. K 2. členu
Če bi po podpisu te konvencije Slovenija ali Nizozemska uvedla splošni davek od premoženja, se na zahtevo države pogodbenice čim prej opravijo razgovori o uporabi te konvencije za take davke od premoženja.
II. K pododstavku e) prvega odstavka 3. člena
Če je subjekt, ki se za davčne namene obravnava kot korporacija, dolžan plačevati davke v državi pogodbenici, vendar je dohodek tega subjekta obdavčen v drugi državi pogodbenici kot dohodek imetnikov deleža v tem subjektu, pristojna organa sprejmeta take ukrepe, da po eni strani ni dvojnega obdavčevanja, po drugi strani pa preprečita, da samo zaradi uporabe konvencije dohodek ne ostane (delno) neobdavčen. Pri ugotavljanju, ali gre za tak primer, se šteje, da je davek od dohodka tega subjekta davek od dohodka imetnikov deležev v tem subjektu, ki je sorazmeren njihovemu deležu v kapitalu tega subjekta. Po potrebi se lahko poleg tega tudi določi, da lahko vsak imetnik deleža sorazmerno svojemu deležu v tem subjektu davek od dohodka na ravni tega subjekta (vključno z morebitnim davkom po odbitku od tega dohodka v tretjih državah) zniža za davek, ki ga mora plačati od istega dohodka. Poleg tega rezidentna država tega subjekta lahko opusti morebitno obdavčitev pri razdelitvi dobička tega subjekta imetnikom deležev.
III. K 4. členu
1. Razume se, da izraz »rezident države pogodbenice« vključuje tudi pokojninski sklad, ki se priznava in nadzira v skladu z zakonskimi določbami države pogodbenice in katerega dohodek je običajno oproščen davka v tej državi.
2. Posameznik, ki živi na ladji in nima stalnega prebivališča v nobeni od držav pogodbenic, se šteje za rezidenta države pogodbenice, v kateri je matično pristanišče ladje.
IV. K 5., 6., 7., 13. in 23. členu
Razume se, da se pravice do raziskovanja in izkoriščanja naravnih virov štejejo za nepremičnine v državi pogodbenici, na katere morsko dno – in njegovo podzemlje – se pravice nanašajo, in da se te pravice štejejo za premoženje stalne poslovne enote v tej državi. Poleg tega se razume, da zgoraj omenjene pravice vključujejo pravico do deleža pri tem raziskovanju ali izkoriščanju ali koristi od premoženja, ki nastane iz tega raziskovanja ali izkoriščanja.
V. K 7. členu
V zvezi s prvim in drugim odstavkom 7. člena, kadar podjetje države pogodbenice prodaja dobrine ali blago ali posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se dobiček te stalne poslovne enote ne določi od skupnega dohodka podjetja, ampak se določi samo od tistega deleža dohodka podjetja, ki se pripiše dejanski dejavnosti stalne poslovne enote v zvezi s tako prodajo ali poslovanjem. Zlasti pri pogodbah o izvedbi analiz in meritev, dobavi, postavitvi ali gradnji industrijske, komercialne ali znanstvene opreme ali prostorov ali javnih delih, kadar ima podjetje stalno poslovno enoto, se dobiček, ki se pripiše tej stalni poslovni enoti, ne določi od celotnega zneska pogodbe, ampak samo od tistega dela pogodbe, ki ga stalna poslovna enota dejansko izvede v državi pogodbenici, v kateri je stalna poslovna enota. Dobiček od tistega dela pogodbe, ki ga izvede sedež podjetja, se obdavči samo v državi pogodbenici, katere rezident je podjetje.
VI. K 7. členu
Plačila, prejeta kot povračilo za tehnične storitve, vključno s študijami ali znanstvenimi, geološkimi ali tehničnimi analizami in meritvami, ali za svetovanje ali storitve nadzora, se štejejo za plačila, za katera se uporabljajo določbe 7. člena.
VII. K 9. členu
V zvezi s prvim odstavkom 9. člena se razume, da dejstvo, da povezana podjetja sklenejo dogovore, kot so dogovori o delitvi stroškov ali splošni dogovori o izvajanju storitev, za razdelitev poslovodnih, splošnih upravnih, tehničnih in komercialnih stroškov, raziskovalnih in razvojnih stroškov ter drugih podobnih stroškov ali na podlagi te razdelitve, samo po sebi ni pogoj, kot je mišljen v tem odstavku.
VIII. K 10. členu
1. Ne glede na določbe pododstavka a) drugega odstavka 10. člena z dnem, ko postane Slovenija članica Evropske unije, državi pogodbenici ne bosta več obdavčevali davka na razdelitev dividend, če bodo izpolnjeni pogoji iz Direktive z dne 23. julija 1990 o skupnem sistemu obdavčevanja, kadar sta nadrejena in odvisna družba v različnih državah članicah (90/435/EGS).
2. Ne glede na določbe drugega odstavka 10. člena država pogodbenica, katere rezident je družba, ne obdavčuje dividend, ki jih plača ta družba, če je upravičeni lastnik dividend pokojninski sklad iz tretjega odstavka tega protokola.
IX. K petemu odstavku 10. člena in petemu odstavku 11. člena
Ne glede na peti odstavek 10. člena se razume, da izraz »dividende« pomeni tudi dohodek iz terjatev, če zakonodaja države pogodbenice ta dohodek iz terjatev davčno obravnava enako kot dohodek iz delnic, ob upoštevanju kombinacije teh meril:
– datum odplačila posojila;
– znesek prejemka ali dolgovanega prejemka je odvisen od dobička ali razdelitve dobička in
ž– podrejenost posojila.
X. K 10., 11. in 12. členu
Kadar je pri viru odmerjen višji davek od zneska, kot bi ga bilo treba plačati po določbah 10., 11. ali 12. člena, se vloge za vračilo preveč plačanega davka pri pristojnem organu države, ki je odmerila davek, vložijo v petih letih po koncu koledarskega leta, v katerem je bil davek odmerjen.
XI. K 10. in 13. členu
Razume se, da se dohodek v zvezi z (delno) likvidacijo družbe ali nakupom lastnih delnic družbe obravnava kot dividende in ne kot kapitalski dobiček.
XII. K 12. členu
Ne glede na določbe drugega odstavka 12. člena se razume, da Slovenija ne obdavčuje licenčnin in avtorskih honorarjev, ki se izplačajo osebam, ki niso posamezniki, v obdobju treh let od datuma, ko Slovenija uvede davek po odbitku od takih licenčnin in avtorskih honorarjev.
XIII. K 15. členu
1. Razume se, da izraz »član uprave« pomeni:
a) v nizozemski družbi »bestuurder« ali »commissaris«;
b) v slovenski družbi člana uprave ali člana nadzornega sveta.
2. Prav tako se razume, da »bestuurder« ali »commissaris« nizozemske družbe pomeni osebe, ki jih kot take imenuje skupščina delničarjev ali drug pristojni organ take družbe in ki so odgovorne za splošno vodenje družbe oziroma za njen nadzor.
XIV. K 25. členu
Pristojna organa držav se lahko glede katerega koli dogovora, ki ga dosežeta v postopku skupnega dogovora iz 25. člena, tudi dogovorita, po potrebi tudi v nasprotju z njunima notranjima zakonodajama, da država, v kateri se zaradi zgoraj omenjenega dogovora obračunava dodatni davek, ne bo uvedla nobenih povečanj, dajatev, obresti in stroškov v zvezi s to dodatno obdavčitvijo, če druga država, v kateri se je zaradi dogovora davek ustrezno znižal, ne zahteva plačila obresti za takšno znižanje davka.
XV. K 26. členu
Glede Nizozemske se za politične enote ali lokalne oblasti 26. člen ne bo uporabljal za druge davke, kot so davki, ki jih zajema ta konvencija, dokler notranja zakonodaja Nizozemske vsebuje pravno podlago v skladu z modelom OECD 2000.
V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za to pravilno pooblaščena, podpisala ta protokol.
SESTAVLJENO v dveh izvirnikih v Ljubljani dne 30. junija 2004 v slovenskem, nizozemskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna. Pri različni razlagi besedil prevlada angleško besedilo.
Za Vlado
Republike Slovenije
Milojka Kolar l. r.
Za Vlado
Kraljevine Nizozemske
Jan C. Henneman l. r
.
C O N V E N T I O N
BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION
OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of the Republic of Slovenia
and
The Government of the Kingdom of the Netherlands,
Desiring that a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income be concluded by both States,
Have agreed as follows:
CHAPTER I
SCOPE OF THE CONVENTION
Article 1
PERSONS COVERED
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
1. This Convention shall apply to taxes on income 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 all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the Netherlands:
(i) de inkomstenbelasting (income tax);
(ii) de loonbelasting (wages tax);
(iii) 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),
(iv) de dividendbelasting (dividend tax);
(hereinafter referred to as »Netherlands tax«);
b) in Slovenia:
(i) davek od dobička pravnih oseb (the tax on income of legal persons);
(ii) dohodnina (the tax on income of individuals);
(iii) posebni davek na bilančno vsoto bank in hranilnic (the tax on banks and savings banks);
(hereinafter referred to as »Slovenian tax«).
4. The Convention shall apply also to any identical or substantially similar taxes that 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 significant changes that have been made in their respective taxation laws.
CHAPTER II
DEFINITIONS
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Convention, unless the context otherwise requires:
a) the terms »a Contracting State« and »the other Contracting State« means the Kingdom of the Netherlands (the Netherlands) or the Republic of Slovenia (Slovenia), as the context requires;
b) the term »the Netherlands« means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub‑soil and its superjacent waters, and their natural resources;
c) the term “Slovenia” means the Republic of Slovenia and, when used in a geographical sense, the territory of Slovenia including the sea area, sea-bed and sub-soil adjacent to the territorial sea, over which Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law;
d) the term »person« includes an individual, a company and any other body of persons;
e) the term »company« means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any business;
g) the terms »enterprise of a Contracting State« and »enterprise of the other Contracting State« mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
h) the term »international traffic« means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
i) the term »national« means:
(i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
j) the term »competent authority« means:
(i) in the Netherlands: the Minister of Finance or his authorized representative;
(ii) in Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorized representative;
k) the term “business” includes the performance of professional services and of other activities of an independent character.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
RESIDENT
1. For the purposes of this Convention, the term »resident of a Contracting State« means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State, any political subdivision or local authority thereof. This term however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Article 5
PERMANENT ESTABLISHMENT
1. For the purposes of this Convention, the term »permanent establishment« means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term »permanent establishment« includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. A building site or construction, assembly or installation project or a supervisory activity connected therewith, constitutes a permanent establishment only if such site, project or activity lasts more than twelve months.
4. Notwithstanding the preceding provisions of this Article, the term »permanent establishment« shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
CHAPTER III
TAXATION OF INCOME
Article 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term »immovable property« shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
SHIPPING AND AIR TRANSPORT
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3. For the purposes of this Article, profits derived from the operation in international traffic of ships and aircraft include profits derived from the rental on a bareboat basis of ships and aircraft if operated in international traffic if such rental profits are an occasional source of income.
4. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
1. Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State,
or
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first‑mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Article 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds at least 10 percent of the capital of the company paying the dividends;
(b) 15 per cent of the gross amount of the dividends in all other cases.
3. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitations of paragraph 2.
4. The provisions of paragraphs 2 shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
5. The term »dividends« as used in this Article means income from shares, »jouissance« shares or »jouissance« rights, mining shares, founders' shares or other rights, not being debt‑claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
6. The provisions of paragraphs 1, 2 and 8 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State, of which the company paying the dividends is a resident, through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
7. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
8. Notwithstanding the provisions of paragraphs 1, 2 and 7, dividends paid by a company whose capital is divided into shares and which under the laws of a State is a resident of that State, to an individual who is a resident of the other State may be taxed in the first-mentioned State in accordance with the laws of that State if that individual — either alone or with his or her spouse — or one of their relations by blood or marriage in the direct line directly or indirectly holds at least 5 per cent of the issued capital of a particular class of shares in that company. This provision shall apply only if the individual to whom the dividend is paid has been a resident of the first-mentioned State in the course of the last ten years preceding the year in which the dividend is paid and provided that, at the time he became a resident of the other State, the above-mentioned conditions regarding share ownership in the said company were satisfied.
In cases where, under the domestic laws of the first-mentioned State, an assessment has been issued to the individual to whom the dividend is paid in respect of the alienation of the aforesaid shares deemed to have taken place at the time of his emigration from the first-mentioned State, the above shall apply only as long as part of the assessment is still outstanding.
Article 11
INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in one of the Contracting States and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other Contracting State, if one of the following requirements is fulfilled:
(i) the payer or the recipient of the interest is the Government of a Contracting State itself, a public body, a political subdivision, an administrative – territorial unit or a local authority thereof or the Central Bank of a Contracting State;
(ii) the interest is paid in respect of a loan granted, approved, guaranteed or insured by the Government of a Contracting State, the Central Bank of a Contracting State, or any agency (including a financial institution) owned or controlled by the Government of a Contracting State;
(iii) the interest is paid in respect of a loan granted by a bank or any similar financial institution (excluding an insurance company).
4. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitations of paragraphs 2 and 3.
5. The term »interest« as used in this Article means income from debt‑claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
6. The provisions of paragraph 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
7. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
8. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last‑mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Article 12
ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is the resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of such royalties.
3. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the limitation of paragraph 2.
4. The term »royalties« as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
5. The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.
7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last‑mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. If the place of effective management of a shipping enterprise is aboard a ship then, for the purposes of this paragraph, it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
4. Where a resident of a Contracting State owns more than 25 per cent of the shares or other rights in a company, which is situated in the other Contracting State (other than a company of which the shares are quoted on a stock exchange) and the property of such company consists for more than 75 percent of immovable property referred to in Article 6 which is situated in that other State or of rights connected with such immovable property, any gain derived by such resident from the alienation of shares or other rights in that company, may be taxed in that other State. For the purposes of this provision, immovable property pertaining to the industrial, commercial or agricultural operation of such company or to the performance of its independent personal services shall not be taken into account. The provision of this paragraph shall not apply if such gain is derived in the course of a corporate reorganisation, amalgamation, division or similar transaction.
5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
6. Notwithstanding the provisions of paragraph 5, a Contracting State may, in accordance with its own laws, including the interpretation of the term »alienation«, levy tax on gains derived by an individual who is a resident of the other Contracting State from the alienation of shares in, »jouissance« rights or debt claims on a company whose capital is divided into shares and which, under the laws of the first-mentioned Contracting State, is a resident of that State, and from the alienation of part of the rights attached to the said shares, »jouissance« shares or debt claims, if that individual — either alone or with his or her spouse — or one of their relations by blood or marriage in the direct line directly or indirectly holds at least 5 per cent of the issued capital of a particular class of shares in that company. This provision shall apply only if the individual who derives the gains has been a resident of the first-mentioned State in the course of the last ten years preceding the year in which the gains are derived and provided that, at the time he became a resident of the other Contracting State, the above-mentioned conditions regarding share ownership in the said company were satisfied.
In cases where, under the domestic laws of the first-mentioned State, an assessment has been issued to the individual in respect of the alienation of the aforesaid shares deemed to have taken place at the time of his emigration from the first-mentioned State, the above shall apply only in so far as part of the assessment is still outstanding.
Article 14
INCOME FROM EMPLOYMENT
1. Subject to the provisions of Articles 15, 16, 17, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first‑mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Article 15
DIRECTORS' FEES
Directors' fees or other remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 16
ARTISTES AND SPORTSPERSONS
1. Notwithstanding the provisions of Article 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3. Paragraphs 1 and 2 shall not apply to income derived by a resident of a Contracting State from activities exercised in the other Contracting State if the visit to that other State is supported wholly or mainly by public funds of the first-mentioned State, a political subdivision or a local authority thereof, or takes place under a cultural agreement between the Governments of the Contracting States. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.
Article 17
PENSIONS, ANNUITIES AND SOCIAL SECURITY
PAYMENTS
1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, as well as annuities paid to a resident of a Contracting State, shall be taxable only in that State. Any pension and other payment paid out under the provisions of a social security system of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.
2. Notwithstanding the provisions of paragraph 1, a pension or other similar remuneration, annuity, or any pension and other payment paid out under the provisions of a social security system of a Contracting State, may also be taxed in the Contracting State from which it is derived, in accordance with the laws of that State:
(a) if and in so far as the entitlement to this pension or other similar remuneration or annuity in the Contracting State from which it is derived is exempt from tax, or the contributions associated with the pension or other similar remuneration or annuity made to the pension scheme or insurance company were deducted in the past when calculating taxable income in that State or qualified for other tax relief in that State; and
(b) if and in so far as this pension or other similar remuneration or annuity is in the Contracting State of which the recipient thereof is a resident not taxed at the generally applicable rate for income derived from employment, or less than 90 per cent of the gross amount of the pension or other similar remuneration or annuity is taxed; and
(c) if the total gross amount of the pensions and other similar remuneration and annuities, and any pension and other payment paid out under the provisions of a social security system of a Contracting State, in any calendar year exceeds the sum of 15.000 Euro.
3. Notwithstanding the provisions of paragraphs 1 and 2, if this pension or other similar remuneration is not periodic in nature, is paid in respect of past employment in the other Contracting State and is paid out before the date on which the pension commences, or if a lump-sum payment is made in lieu of the right to an annuity before the date on which the annuity commences, the payment or this lump-sum may also be taxed in the Contracting State from which it is derived.
4. A pension or other similar remuneration or annuity is deemed to be derived from a Contracting State if and insofar as the contributions or payments associated with the pension or other similar remuneration or annuity, or the entitlements received from it qualified for tax relief in that State. The transfer of a pension from a pension fund or an insurance company in a Contracting State to a pension fund or an insurance company in another State will not restrict in any way the taxing rights of the first-mentioned State under this Article.
5. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of paragraph 2. They shall also decide what details the resident of a Contracting State must submit for the purpose of the proper application of the Convention in the other Contracting State, in particular so that it can be established whether the conditions referred in subparagraphs (a), (b) and (c) of paragraph 2 have been met.
6. The term “annuity” means a stated 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.
7. Whether and to what extent a pension or similar remuneration falls under this Article or under Article 18, is determined by the nature of the past employment, as private or governmental, during which the entitlement to that part of the pension or similar remuneration was built up.
Article 18
GOVERNMENT SERVICE
1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16, and 17 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Article 19
PROFESSORS AND RESEARCHERS
1. A resident of the Contracting State who, at the invitation of a university, college, school or other similar institution, situated in the other Contracting State and recognised by the Government of that other Contracting State, is temporarily present in that other Contracting State solely for the purpose of teaching, or engaging in research, or both, at the educational institution shall, for a period not exceeding two years in that other Contracting State, be exempt from tax in that other Contracting State on his remuneration for such teaching or research.
2. No exemption shall be granted under paragraph 1 with respect to any remuneration for research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.
Article 20
STUDENTS
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first‑mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Article 21
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
CHAPTER IV
ELIMINATION OF DOUBLE TAXATION
Article 22
ELIMINATION OF DOUBLE TAXATION
1. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed in Slovenia.
2. However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraphs 1, 2 and 4 of Article 13, paragraph 1 of Article 14, paragraph 2 of Article 17, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 18, paragraph 2 of Article 21 of this Convention may be taxed in Slovenia 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 Netherlands law for the avoidance 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. 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 2 of Article 11, paragraph 2 of Article 12, paragraph 6 of Article 13, Article 15, Article 16 and paragraph 3 of Article 17 of this Convention may be taxed in Slovenia 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 Slovenia on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provides so, 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.
This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance 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 country.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Slovenia on items of income which according to Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Slovenia to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly.
5. In Slovenia, double taxation shall be eliminated as follows:
a) Where a resident of Slovenia derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Slovenia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands. Such deduction in either case shall not, however, exceed that portion of the income tax, as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in the Netherlands.
b) Where in accordance with any provision of the Convention income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
CHAPTER V
SPECIAL PROVISIONS
Article 23
OFFSHORE ACTIVITIES
1. The provisions of this Article shall apply notwithstanding any other provisions of this Convention. However, this Article shall not apply where offshore activities of a person constitute for that person a permanent establishment under the provisions of Article 5.
2. In this Article the term »offshore activities« means activities which are carried on offshore in connection with the exploration or exploitation of the sea bed and its sub-soil and their natural resources, situated in a Contracting State.
3. An enterprise of a Contracting State which carries on offshore activities in the other Contracting State shall, subject to paragraph 4 of this Article, be deemed to be carrying on, in respect of those activities, business in that other State through a permanent establishment situated therein, unless the offshore activities in question are carried on in the other State for a period or periods not exceeding in the aggregate 30 days in any period of 12 months.
For the purposes of this paragraph:
a) where an enterprise carrying on offshore activities in the other Contracting State is associated with another enterprise and that other enterprise continues, as part of the same project, the same offshore activities that are or were being carried on by the first‑mentioned enterprise, and the afore‑mentioned activities carried on by both enterprises – when added together – exceed a period of 30 days, then each enterprise shall be deemed to be carrying on its activities for a period exceeding 30 days in a 12 month-period;
b) an enterprise shall be regarded as associated with another enterprise if one holds directly or indirectly at least one third of the capital of the other enterprise or if a person holds directly or indirectly at least one third of the capital of both enterprises.
4. However, for the purposes of paragraph 3 of this Article the term »offshore activities« shall be deemed not to include:
a) one or any combination of the activities mentioned in paragraph 4 of Article 5;
b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships;
c) the transport of supplies or personnel by ships or aircraft in international traffic.
5. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities carried on through a permanent establishment in the other Contracting State may, to the extent that the employment is exercised offshore in that other State, be taxed in that other State.
6. Where documentary evidence is produced that tax has been paid in Slovenia on the items of income which may be taxed in Slovenia according to Article 7 in connection with respectively paragraph 3 and paragraph 5 of this Article, the Netherlands shall allow a reduction of its tax which shall be computed in conformity with the rules laid down in paragraph 2 of Article 22.
Article 24
NON‑DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances, in particular with respect to residents, are or may be subjected.
3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
4. Except where the provisions of paragraph 1 of Article 9, paragraph 8 of Article 11, or paragraph 7 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first‑mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first‑mentioned State.
5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first‑mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first‑mentioned State are or may be subjected.
6. Contributions paid by, or on behalf of, an individual who is a resident of a Contracting State to a pension plan that is recognized for tax purposes in the other Contracting State will be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that:
a) such individual was contributing to such pension plan before he became a resident of the first-mentioned State; and
b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.
For the purpose of this paragraph, »pension plan« includes a pension plan created under a public social security system.
7. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 25
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
5. If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities of the Contracting States in a mutual agreement procedure pursuant to the previous paragraphs of this Article within a period of two years after the question was raised, the case may, at the request of either Contracting State, be resolved through an arbitration board created by the competent authorities and supplemented by independent persons, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the taxpayer or taxpayers involved agree in writing to be bound by the decision of the arbitration board.
The decision of the arbitration board in a particular case shall be binding on both Contracting States and the taxpayer or taxpayers involved with respect to that case.
Article 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes referred to in the first sentence. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. The Contracting States may release to the arbitration board, established under the provisions of paragraph 5 of Article 25, such information as is necessary for carrying out the arbitration procedure. The members of the arbitration board shall be subject to the limitations on disclosure described in paragraph 1 of this Article with respect to any information so released.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 27
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
2. For the purposes of the Convention an individual, who is a member of a diplomatic mission or consular post of a Contracting State in the other Contracting State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is submitted therein to the same obligations in respect of taxes on income as are residents of that State.
3. The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic mission or consular post of a third State, being present in a Contracting State, if they are not subjected therein to the same obligations in respect of taxes on income as are residents of that State.
Article 28
TERRITORIAL EXTENSION
1. This Convention may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles and Aruba, if the country concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
2. Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country to which it has been extended under this Article.
CHAPTER VI
FINAL PROVISIONS
Article 29
ENTRY INTO FORCE
1. This Convention shall enter into force on the thirtieth day after the receipt of the latter of the written of the notifications by which the respective Governments have notified each other that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect for taxable years and periods beginning on or after the first day of January in the calendar year following that in which the Convention has entered into force.
2. The Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital, signed at Belgrade on February 22, 1982, shall cease to have effect in relation between the Kingdom of the Netherlands and the Republic of Slovenia as regards the taxes to which this Convention applies in accordance with the provision of paragraph 1.
Article 30
TERMINATION
This Convention shall remain in force until terminated by one of the Contracting States. Either State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such event the Convention shall cease to have effect for taxable years and periods beginning after the end of the calendar year in which the notice of termination has been given.
IN WITNESS whereof the undersigned, duly authorized thereto, have signed this Convention.
DONE in duplicate at Ljubljana this 30(th) day of June 2004, in the Slovenian, Netherlands and English languages, all texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail.
For the Government of the
Republic of Slovenia
Milojka Kolar (s)
For the Government of the
Kingdom of the Netherlands
Jan C. Henneman (s)
PROTOCOL
At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, this day concluded between the Republic of Slovenia and the Kingdom of the Netherlands, the undersigned have agreed that the following provisions shall form an integral part of the Convention.
I. Ad Article 2
If after the signature of this Convention Slovenia or the Netherlands would introduce a general tax on capital, upon request of a Contracting State discussions will be held as soon as possible with a view to the application of this Convention to such taxes on capital.
II. Ad Article 3, paragraph 1, subparagraph e
In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Convention income is (partly) not subject to tax. To determine whether this is the case, the tax levied on the income of that entity is deemed to be tax levied on the income of the participants in that entity, in proportion to their participation in the capital of that entity. Insofar necessary, it may also, in addition, be determined that each participant, in proportion of his/its participation in that entity, may credit the tax levied on the income at the level of that entity (including possible withholding tax thereon of third States), with the tax that he/it is due on the same income. Furthermore, the State of residence of that entity might refrain from possible taxation (up)on distribution of profit of that entity to the participants.
III. Ad Article 4
1. It is understood that the term »resident of a Contracting State« also includes a pension fund that is recognized and controlled according to the statutory provisions of a Contracting State and the income of which is generally exempt from tax in that State.
2. An individual living aboard a ship without any real domicile in either of the Contracting States shall be deemed to be a resident of the Contracting State in which the ship has its home harbour.
IV. Ad Articles 5, 6, 7, 13 and 23
It is understood that rights to the exploration and exploitation of natural resources shall be regarded as immovable property located in the Contracting State to whose seabed – and subsoil thereof – these rights apply, and that these rights are regarded as assets of a permanent establishment in that State. Furthermore, it is understood that the aforementioned rights include rights to interests in that exploration or exploitation or benefits from assets that arise from that exploration or exploitation.
V. Ad Article 7
In respect of paragraphs 1 and 2 of Article 7, where an enterprise of a Contracting State sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of that portion of the income of the enterprise that is attributable to the actual activity of the permanent establishment in respect of such sales or business. Specifically, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when the enterprise has a permanent establishment, the profits attributable to such permanent establishment shall not be determined on the basis of the total amount of the contract, but shall be determined only on the basis of that part of the contract that is effectively carried out by the permanent establishment in the Contracting State where the permanent establishment is situated. The profits related to that part of the contract which is carried out by the head office of the enterprise shall be taxable only in the Contracting State of which the enterprise is a resident.
VI. Ad Article 7
Payments received as a consideration for technical services, including studies or surveys of a scientific, geological or technical nature, or for consultancy or supervisory services shall be deemed to be payments to which the provisions of Article 7 apply.
VII. Ad Article 9
In respect of paragraph 1 of Article 9, it is understood that the fact that associated enterprises have concluded arrangements, such as costsharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in that paragraph.
VIII. Ad Article 10
1. Notwithstanding the provisions of paragraph 2, subparagraph a, of Article 10, as of the day that Slovenia becomes a member of the European Union, the Contracting States shall not levy a tax on the distribution of dividends if the conditions set forth in the Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) are met.
2. Notwithstanding the provisions of paragraph 2 of Article 10 the Contracting State of which the company is a resident shall not levy a tax on dividends paid by that company, if the beneficial owner of the dividends is a pension fund referred to in paragraph III of this Protocol.
IX. Ad Article 10, paragraph 5 and Article 11, paragraph 5
Notwithstanding paragraph 5 of Article 10, it is understood that the term dividends also means income from debt-claims provided that the law of a Contracting State subjects this income from debt-claims to the same taxation treatment as income from shares according to a combination of the following criteria:
– the redemption date of a loan;
– the size of the remuneration or indebtedness of the remuneration is depending on the profit or the distributions of profits; and
– the subordination of a loan.
X. Ad Articles 10, 11 and 12
Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 10, 11 or 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, within a period of five years after the expiration of the calendar year in which the tax has been levied.
XI. Ad Articles 10 and 13
It is understood that income received in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated as dividends and not as capital gains.
XII. Ad Article 12
Notwithstanding the provisions of paragraph 2 of Article 12, it is understood that Slovenia shall not levy a tax on royalties paid to persons, not being individuals, for a period of three years from the date Slovenia introduces a withholding tax on such royalties.
XIII. Ad Article 15
1. It is understood that the term “member of the board of directors” means:
a.) in the case of a Netherlands company a “bestuurder” or a “commissaris”;
b.) in the case of a Slovenian company a member of a board of directors (član uprave) or a supervisory board (član nadzornega sveta).
2. It is further understood that “bestuurder” or “commissaris” of a Netherlands company means persons who are nominated as such by the general meeting of shareholders or by any other competent body of such company and are charged with the general management of the company and the supervision thereof, respectively.
XIV. Ad Article 25
The competent authorities of the States may also agree, with respect to any agreement reached as a result of a mutual agreement procedure as meant in Article 25, if necessary contrary to their respective national legislation, that the State, in which there is an additional tax charge as a result of the aforementioned agreement, will not impose any increases, surcharges, interest and costs with respect to this additional tax charge, if the other State in which there is a corresponding reduction of tax as a result of the agreement, refrains from the payment of any interest due with respect to such a reduction of tax.
XV. Ad Article 26
With respect to the Netherlands Article 26 will, for political subdivisions or local authorities, not be applicable to other taxes than those covered by this Convention, until the national legislation of the Netherlands contains a juridical basis therefore in line with the 2000 OECD model.
IN WITNESS whereof the undersigned, duly authorized thereto, have signed this Protocol.
DONE in duplicate at Ljubljana this 30th day of June 2004, in the Slovenian, Netherlands and English languages, all texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail.
For the Government of the
Republic of Slovenia
Milojka Kolar (s)
For the Government of the
Kingdom of the Netherlands
Jan C. Henneman (s)
3. člen
Za izvajanje konvencije s protokolom skrbi Ministrstvo za finance.
4. člen
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/05-38/1
Ljubljana, dne 23. februarja 2005
EPA 114-IV
Predsednik
Državnega zbora
Republike Slovenije
France Cukjati, dr. med. l. r.
(*1) Besedilo konvencije s protokolom v nizozemskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.
