The Status of Mutual Agreement between the Netherlands and Germany on the Allocation of Severance Payments

F.P.G. Potgens, E.M.L Kool

Research output: Contribution to JournalArticleAcademic

4 Downloads (Pure)

Abstract

The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal services) of the former Germany-Netherlands Income Tax Treaty (1959), severance payments should be allocated according to the Court’s previous case law. Any conflicting result that may be arrived at by the competent authorities of the two contracting states under a mutual agreement procedure (under article 25(2) of the Treaty) must not be allowed to disadvantage the relevant taxpayer.
Original languageEnglish
Pages (from-to)526-530
Number of pages5
JournalEuropean Taxation
Volume58
Issue number11
Early online date12 Oct 2018
Publication statusPublished - Nov 2018

Fingerprint

Dive into the research topics of 'The Status of Mutual Agreement between the Netherlands and Germany on the Allocation of Severance Payments'. Together they form a unique fingerprint.

Cite this