The amending protocol, to the Germany – Netherlands Income Tax Treaty (2012) signed on 11 January 2016, which will enter into force on 31 December 2016. The protocol was concluded in the Dutch and German languages, each text having equal authenticity.
Essential modifications of the protocol include the following:
–Profits from the operation of ships or aircraft in international traffic or boats engaged in inland waterways transport include profits from:
–the occasional rental of ships, aircraft or boats on a bareboat basis; and
–the use or rental of containers (including trailers and ancillary equipment used for transporting the containers), provided that the chartering, use or rental is incidental to the operation of ships or aircraft in international traffic or boats engaged in inland waterways transport;
–remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the contracting state in which the place of effective management of the enterprise operating such ship, aircraft or boat is situated; and
–the threshold of EUR 15,000 in article 17(2) on pensions, annuities and social security payments refers to the total gross amount of all types of payments.
