Convention between the Kingdom of the Netherlands and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates and inheritances:artikel 4

Article 4 Fiscal domicile

Geldend

Documentgegevens:

Geldend vanaf 03-02-1971

Bronpublicatie:: 15-07-1969, Trb. 1969, 221 (uitgifte: 19-11-1969, kamerstukken/regelingnummer: -)
Inwerkingtreding: 03-02-1971
Bronpublicatie inwerkingtreding:: 17-02-1971, Trb. 1971, 33 (uitgifte: 01-01-1971, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Schenk- en erfbelasting (V)

(1)

For the purposes of this Convention, the question whether a decedent was domiciled in one of the States at his death shall be determined according to the law of that State.

(2)

A decedent who at his death was a citizen of one of the States without being a citizen of the other State, and who would be considered, under paragraph (1), as having been domiciled in both States at his death, shall be deemed to have been domiciled in (and only in) the State of which he was a citizen, if:

(a): He died when having been domiciled in the other State in the aggregate less than 7 years during the 10–year period ending at his death; and
(b): He was in the other State for business, professional, educational, training, tourism, or a similar purpose (or in his capacity as the spouse or a dependent member of the family of a person who was in that other State for such a purpose), and did not have a clear intention to remain indefinitely in the other State.

(3)

Where by reason of the provisions of paragraph (1) a decedent, other than a decedent described in paragraph (2), was domiciled in both States, then this case shall be determined in accordance with the following rules:

(a): He shall be deemed to have been domiciled in the State in which he made his permanent home for 5 years or more immediately preceding his death;
(b): If he did not make his permanent home for 5 years or more in either State, his domicile shall be deemed to be in the State with which his personal relations were closest;
(c): If the State in which his personal relations were closest cannot be determined, his domicile shall be deemed to be in the State of which he was a citizen; or
(d): If he was a citizen of both States or of neither of them, the competent authorities of the States shall determine the State of his domicile by mutual agreement.

(4)

For purposes of paragraph (2), unless all of the evidence considered together is clear and convincing to the contrary it shall be presumed that the decedent did not have a clear intention to remain indefinitely in the State of which he was not a citizen.