Bijlage 2 Fiscale regelingen voor de internationale lucht- en scheepvaart en modelverklaringen inzake BTW-vrijstelling

Fiscale regelingen voor de internationale lucht- en scheepvaart en modelverklaringen inzake BTW-vrijstelling

TO WHOM IT MAY CONCERN According to Netherlands taxation law, foreign shipping and air transport companies will not be taxed in the Netherlands on income, profits and gains from the operation of ships or aircraft in international traffic travelling to and from Netherlands harbours or airports, provided that the foreign country does not tax the income, profits and gains derived from the operation in international traffic of ships or aircraft by shipping and air transport companies, that are resident of the Netherlands. Competent tax authority in the Netherlands: (naam eenheid) Competent tax inspector: (naam en handtekening belastinginspecteur)