Legalize / Nederland / Verdrag

Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

Type Verdrag

Publication 2026-06-24

State In force

Source BWB

artikelen 30

Wijzigingsgeschiedenis JSON API

The Government of the Kingdom of the Netherlands

and

the Government of the Kingdom of Sweden,

Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,

Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third jurisdictions),

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.

For the purposes of this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State.

In no case shall the provisions of paragraph 2 be construed to affect the right of a Contracting State to tax the residents of that Contracting State.

Article 2. Taxes covered

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.

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, as well as taxes on capital appreciation.

The existing taxes to which the Convention shall apply are:

a). in the Netherlands: (hereinafter referred to as “Netherlands tax”);

(i). the income tax (de inkomstenbelasting);

(ii). the wages tax (de loonbelasting);

(iii). the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);

(iv). the dividend tax (de dividendbelasting); and

(v). the withholding tax (de bronbelasting);

b). in Sweden: (hereinafter referred to as “Swedish tax”).

(i). the national income tax (den statliga inkomstskatten);

(ii). the withholding tax on dividends (kupongskatten);

(iii). the income tax on non-residents (den särskilda inkomstskatten för utomlands bosatta);

(iv). the income tax on non-resident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.); and

(v). the municipal income tax (den kommunala inkomstskatten);

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 referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

CHAPTER II. DEFINITIONS

Article 3. General definitions

For the purposes of this Convention, unless the context otherwise requires:

a). the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands, in respect of the Netherlands, or Sweden, as the context requires;

b). the term “the Netherlands” means the European part of the Kingdom of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights;

c). the term “Sweden” means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction;

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 except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State;

i). the term “competent authority” means:

(i). in the Netherlands: the Minister of Finance or his authorised representative;

(ii). in Sweden: the Government, its authorised representative or the authority which is designated as a competent authority for the purposes of this Convention;

j). the term “national”, in relation to a Contracting State, means:

(i). any individual possessing the nationality of that Contracting State; and

(ii). any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;

k). the term “business” includes the performance of professional services and of other activities of an independent character;

l). the term “recognised pension fund” of a Contracting State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and:

(i). that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or

(ii). that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).

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

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 and any governmental body or agency, political subdivision or local authority thereof as well as a recognised pension fund of that State. 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.

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.

Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of the Convention. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Article 5. Permanent establishment

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.

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.

A building site or construction, assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if it lasts more than twelve months.

Notwithstanding the provisions of paragraphs 1, 2 and 3, an enterprise of a Contracting State which carries on activities in the territorial sea of the other Contracting State or in any area beyond and adjacent to its territorial sea within which that other Contracting State, in accordance with international law, exercises jurisdiction or sovereign rights (offshore activities), shall be deemed to carry on, in respect of those activities, business in that other State through a permanent establishment situated therein, provided that the activities in question are carried on in the other State for a period or periods of in the aggregate 30 days or more in any twelve month period commencing or ending in the fiscal year concerned.

For the purpose of paragraph 4, the term “offshore activities” shall be deemed not to include:

a). one or any combination of the activities mentioned in paragraph 8;

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.

For the sole purpose of determining whether the twelve-month period referred to in paragraph 3 has been exceeded,

a). where an enterprise of a Contracting State carries on activities in the other Contracting State at a place that constitutes a building site or construction, assembly or installation project or supervisory activities in connection therewith, and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without exceeding twelve months, and

b). connected activities are carried on at the same building site or construction, assembly or installation project during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise,

these different periods of time shall be added to the period of time during which the first-mentioned enterprise has carried on activities at that building site or construction, assembly or installation project.

For the sole purpose of determining whether the 30-day period referred to in paragraph 4 has been exceeded,

a). where an enterprise of a Contracting State carries on offshore activities in the other Contracting State, and

b). connected offshore activities are carried on in that State by one or more enterprises closely related to the first-mentioned enterprise,

the periods of time during which such connected offshore activities are carried on by those enterprises shall be added to the period of time during which the first-mentioned enterprise has carried on offshore activities in that other Contracting State.

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 sub-paragraphs 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.

Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 10 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 8 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.

10.

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.

11.

For the purposes of this Article, an enterprise is closely related to another enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, an enterprise shall be considered to be closely related to another enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the two enterprises.

12.

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

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.

De raadpleging van dit document komt niet in de plaats van het lezen van het oorspronkelijke Staatsblad of de Staatscourant. Wij aanvaarden geen aansprakelijkheid voor eventuele onnauwkeurigheden die voortvloeien uit de omzetting van het origineel naar dit formaat.