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ECLI:NL:PHR:2022:1128

PROCUREUR-GENERAAL BIJ DE HOGE RAAD DER NEDERLANDEN Nummer 22/00716 Datum 29 november 2022 Belastingkamer B Onderwerp/tijdvak Inkomstenbelasting/premies volksverzekeringen 2015 Nr. Gerechtshof 20/0057

Article 15(3) of the OECD Model’, Bulletin for International Taxation March/April 2017, p.

154. Voetnoot in origineel: “This exclusive allocation rule applies regardless of where the employee exercises his employment. See P. Pistone, Article 15: Income from Employment sec. 2.1.1., Global Tax Treaty Commentaries IBFD (accessed 26 Oct. 2016) and L. De Broe, Article 15 OECD and UN MC, in Klaus Vogel on Double Taxation Conventions, m.no. 3 (E. Reimer & A. Rust eds., 4th ed., Kluwer L. Intl. 2015).” Voetnoot in origineel: “See art. 15

(2)OECD Model, i.e.:
(1)the employee is not present in the workstate for more than 183 days within a 12-month period;
(2)the remuneration is not paid by or on behalf of an employer who is not a resident in the work state; and
(3)the remuneration is not borne by a permanent establishment (PE) of the employer in the work state.” Voetnoot in origineel: “For the division of the burden of proof in relation to those interrelated rules, see De Broe, supra n. 2, at m.no. 6.” Voetnoot in origineel: “De Broe, supra n. 2, at m.no. 4 and F. Pötgens, Income from International Private Employment: An Analysis of Article 15 of the OECD Model Chap. VI sec. 1 (IBFD 2006), Online Books IBFD.” Voetnoot in origineel: De Broe, supra n. 2, at m.no. 310 and Pötgens, supra n. 5, at Chap. VIII sec. 2. L. De Broe en J. Luts, ‘Taxation of Remuneration from Employment aboard a Ship or Aircraft Operated in International Traffic:

Article 15(3) of the OECD Model’, Bulletin for International Taxation March/April 2017, p.

159. Voetnoot in origineel: I R 42/94

(1995), supra n.
  1. Voetnoot in origineel: Wouterson, supra n. 14, at pp. 153-
  2. This could also serve as a negative criterion. Indeed, Wouterson, supra n. 14 refers to a decision of the German Finanzgericht Schleswig-Holstein (Tax Court, FGSH) (see DE: FGSH, 12 Dec. 1995, EFG 1996, 928) in which it was held that art. 15
(3)of the OECD Model should not apply to remuneration that does not reduce the profits of the operating enterprise. Voetnoot in origineel: Pötgens, supra n. 5, at Chap. VIII sec. 5.
  1. Voetnoot in origineel: For this conclusion, see also L. De Broe, supra n. 2, at m.no. 322 and R. Prokisch, Artikel
  2. Einkünfte aus unselbständiger Arbeit, in K. Vogel et al. eds., supra n. 16, at m.no.
  3. Voetnoot in origineel: US Model Tax Convention on Income (15 Nov. 2006), Models IBFD. Voetnoot in origineel: US Technical Explanation to the US Model Tax Convention on Income (15 Nov. 2006), Models IBFD, makes clear that the “regular complement” includes, first and foremost, the crew, but may also include others, such as entertainers, lecturers, etc., employed by the shipping company to serve on the ship throughout its voyage. However, the use of the term “regular complement” signifies that a person who exercises the employment as, for example, an insurance salesman while aboard a ship or aircraft is not covered. Voetnoot in origineel: Para. 9 OECD Model: Commentary on Article 15
(2014); Wouterson, supra n. 14, at pp. 152-153; and Pötgens, supra n. 5, at Chap. VIII sec. 5.1. L. De Broe en J. Luts, ‘Taxation of Remuneration from Employment aboard a Ship or Aircraft Operated in International Traffic:

Article 15(3) of the OECD Model’, Bulletin for International Taxation March/April 2017, p.

  1. Voetnoot in origineel: “For instance, Bourseaux & Levedag, supra n. 61, at m.no. 115.” Voetnoot in origineel: “Wouterson, supra n. 14, at p. 156.” Voetnoot in origineel: “Pistone, supra n. 2, at sec. 3.3.3.
  2. and F. Pötgens, supra n. 5, at Chap. VIII sec. 5.1.” Voetnoot in origineel: “Wouterson, supra n. 14, at p. 156.” Voetnoot in origineel: “Wouterson, supra n. 14, at p. 156, who refers to DE: BFH, 22 Dec. 1986, EFG 1987, 285.” Voetnoot in origineel: “Prokisch, supra n. 67, at m.no. 107.” F. Pötgens, ‘Income from International Private Employment’, Doctoral Series, nr. 12, IBFD Amsterdam 2006, p.
  3. Voetnoot in origineel: “M. Kempermann, Art. 15 – Unselbständige Arbeit, op. cit., para. 60.” Voetnoot in origineel: M. Kempermann, Art. 15 – Unselbständige Arbeit, op. cit., para.
  4. Voetnoot in origineel: M. Kempermann, Art. 15 – Unselbständige Arbeit, op. cit., para. 60 F. Pötgens, ‘Income from International Private Employment’, Doctoral Series, nr. 12, IBFD Amsterdam 2006, p. 799-
  5. Voetnoot in origineel: Technical Explanation, accompanying the 1996 US Model Income Tax Convention, Art. 15, para.
  6. Voetnoot in origineel: Technical Explanation, accompanying the 1996 US Model Income Tax Convention, Art. 15, para.
  7. L.B.A.M. Verstraaten, ‘Werknemers in het internationale verkeer’, MBB 2012/
  8. Voetnoot in origineel: R. Prokisch in Klaus Vogel on double taxation conventions, 3e druk, p.
  9. HR 14 oktober 2022, nr. 21/00747, ECLI:NL:HR:2022:1436, ro. 3.2.1 – 3.2.2, NLF 2022/2169 met noot Vergouwen. Zie onder meer HR 2 september 1992, nr. 26 05, ECLI:NL:HR:1992:ZC5045, na conclusie Verburg, BNB 1992/379 met noot Wattel, en HR 14 juli 2017, nr. 16/03578, ECLI:NL:HR:2017:1326, BNB 2017/188 met noot Mertens, FED 2017/130 met noot Van Dun, NTFR 2017/1864 met noot Steijn, NLF 2017/1773 met noot Pötgens. Pötgens, in: Cursus Belastingrecht IBR.3.2.4.A.a en de aldaar aangehaalde jurisprudentie.

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