- 1
- The provisions of paragraph 3 of Article 10 shall not apply to a person who is a fiscal investment institution (“fiscale beleggingsinstelling” ) for the purposes of the Netherlands company tax.
- 2
- Further, the provisions of paragraph 3 of Article 10 shall apply to a premium pension institution only to the extent that the dividend income relates to a pension plan of an employer which is a resident of the Netherlands.