Bijlage 3 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. In view of the fact that the Netherlands does not tax, on a reciprocal basis, the income, profits and gains from the operation of ships or aircraft in international traffic of [naam land] shipping and air transport companies, the Netherlands kindly requests [naam land] to exempt the income, profits and gains from the operation of ships or aircraft in international traffic of [naam vervoerder]. [naam vervoerder] is for fiscal purposes resident of the Netherlands as evidenced by the accompanying official declaration from the competent tax authority in the Netherlands. [naam vervoerder] has appointed [naam agent] as its agent in [naam land]. Competent tax authority in the Netherlands: (naam eenheid) Competent tax inspector: (naam en handtekening belastinginspecteur)