Niederländische Pensionsfonds-Stiftungen

(BMF) - Whether a Netherlands pension fund, which is organized as a „Stichting", is eligible to receive treaty benefits under the Austro-Netherlands double taxation convention depends on whether such „Stichting" is liable to the Netherlands tax in the meaning of Article 4 of the Austro-Netherlands Convention. This would not be the case if it were treated as a pass-through entity whereby only the beneficiaries were considered as being liable to tax.

Whether the one or other case is given has to be decided in the first instance in application of the Dutch domestic tax law. If, therefore, the Netherlands tax administration feels unable to certify the residence status of the „Stichting" because it is treated as a fiscally transparent entity, then it will not be the entity but the beneficiaries who may claim treaty relief in Austria if they meet the residence criteria.

Your inquiry has prompted us to clarify the issue in a mutual agreement procedure with the Netherlands Tax Administration. (EAS 1073 v. 26.5.1997)

Anmerkung: Die Frage, ob ein niederländischer Pensionsfonds, der als Stiftung (Stichting) errichtet ist, nach dem DBA-Niederlande Anrecht auf Entlastung von der österreichischen Quellenbes...