- 1
- It is understood that the provisions of paragraph 6 of Article 13 shall only apply to an accrual of the value of the shares to which that paragraph applies during a period in which the individual was a resident of the Netherlands.
- 2
- It is understood that, where the postponement of payment of the outstanding assessment is ended due to the alienation of the shares, “jouissance” rights or debt-claims to which paragraph 6 of Article 13 applies, a remission of tax is given if at the moment of alienation the market value of these shares, rights or claims has decreased in comparison to their value at the moment of emigration, insofar as the decrease was not caused by a distribution of profits or a refund of paid-up capital. The given amount of remission is equal to 25 per cent of the difference between the market value of these shares, rights or claims at the moment of alienation and their value at the moment of emigration.
- 3
- When according to paragraph 2 remission of tax is given for the purpose of the Wet inkomstenbelasting 2001 , the value of the shares, “jouissance” rights or debt-claims at the moment of emigration shall be decreased by four times of the amount of tax that is remitted.
