background image
CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 29

Transitional Rules Concerning Pensions and Other Similar Remuneration as well as Annuities

(1) With respect to an individual who at the time of submission of the Royal Message regarding this Arrangement already was a resident of St. Maarten, the provisions of Article 17 of this Arrangement shall not apply to pensions and other similar remuneration, and annuities, as referred to in paragraph (1) of that Article, which had already started at that time, but the provisions thereon which were applicable at that time under, or pursuant to, the Tax Arrangement for the Kingdom (Belastingregeling voor het Koninkrijk) shall remain applicable.

(2) The provisions of paragraph (1) shall apply accordingly in respect of an individual who at the time of submission of the Royal Message regarding this Arrangement already was a resident of the Netherlands.