Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
U K A Z
O RAZGLASITVI ZAKONA O RATIFIKACIJI KONVENCIJE MED REPUBLIKO SLOVENIJO IN KRALJEVINO BELGIJO O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI NA DOHODEK IN PREMOŽENJE (BBEDOU)
Razglašam Zakon o ratifikaciji Konvencije med Republiko Slovenijo in Kraljevino Belgijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki na dohodek in premoženje (BBEDOU), ki ga je sprejel Državni zbor Republike Slovenije na seji 10. marca 1999.
Št. 001-22-13/99
Ljubljana, dne 18. marca 1999
Predsednik
Republike Slovenije
Milan Kučan l. r.
Z A K O N
O RATIFIKACIJI KONVENCIJE MED REPUBLIKO SLOVENIJO IN KRALJEVINO BELGIJO O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI NA DOHODEK IN PREMOŽENJE (BBEDOU)
1. člen
Ratificira se Konvencija med Republiko Slovenijo in Kraljevino Belgijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki na dohodek in premoženje, podpisana v Ljubljani dne 22. junija 1998.
2. člen
Konvencija se v izvirniku v slovenskem in angleškem jeziku glasi:*
K O N V E N C I J A
MED REPUBLIKO SLOVENIJO IN KRALJEVINO BELGIJO O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI NA DOHODEK IN PREMOŽENJE
VLADA REPUBLIKE SLOVENIJE
in
VLADA KRALJEVINE BELGIJE
sta se v želji, da bi sklenili konvencijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki na dohodek in premoženje
dogovorili o naslednjem:
I. POGLAVJE – PODROČJE KONVENCIJE
1. člen
OSEBE, ZA KATERE SE UPORABLJA KONVENCIJA
Ta konvencija se uporablja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.
2. člen
DAVKI, ZA KATERE SE UPORABLJA KONVENCIJA
1. Ta konvencija se uporablja za davke na dohodek in premoženje, ki jih uvajajo država pogodbenica, njene politične enote ali njene lokalne oblasti, ne glede na to, kako so uvedeni.
2. Za davke na dohodek in premoženje štejemo vse davke, ki se uvedejo na celotni dohodek, na celotno premoženje ali na sestavine dohodka ali premoženja, vključujoč davke na dobiček od odsvojitve premičnin ali nepremičnin, davke na celotne zneske mezd ali plač, ki jih plačujejo podjetja, kot tudi davke na zvišanje vrednosti kapitala.
3. Obstoječi davki, za katere se uporablja dogovor, so zlasti:
a) v primeru Slovenije:
1° davek na dobiček pravnih oseb, vključno z dohodkom od transportnih storitev tuje osebe, ki nima svojega zastopstva na področju Republike Slovenije;
2° davek na dohodek posameznikov, vključno z mezdami in plačami, dohodkom od kmetijskih dejavnosti, dohodkom iz poslovanja, kapitalskimi dobički in dohodkom iz nepremičnin in premičnin;
3° davek na premoženje;
(v nadaljevanju: “slovenski davek”);
b) v primeru Belgije:
1° davek na dohodek posameznikov;
2° davek na dohodek podjetja;
3° davek na dohodek pravnih oseb;
4° davek na dohodek nerezidentov;
5° posebni davek, vključen v davek na dohodek posameznikov;
6° dodaten prispevek za krizne situacije, vključno s predplačili, dodatne dajatve na te davke in predplačila, in dodatki davku na dohodek posameznikov,
(v nadaljevanju: “belgijski davek”).
4. Ta konvencija se bo uporabljala tudi za kakršne koli enake ali vsebinsko podobne dajatve, ki bodo uvedene po datumu podpisa konvencije, dodatno k že obstoječim dajatvam ali namesto njih. Pristojni organi držav pogodbenic morajo drug drugega obvestiti o vseh bistvenih spremembah, ki so bile izvršene v ustreznih davčnih zakonih.
II. POGLAVJE – DEFINICIJE
3. člen
SPLOŠNE DEFINICIJE
1. Za potrebe te konvencije, razen če kontekst ne zahteva drugače:
a) 1° izraz “Slovenija” pomeni Republiko Slovenijo; kadar je uporabljen v zemljepisnem pomenu, pomeni ozemlje Republike Slovenije, vključno s teritorialnim morjem in katerim koli drugim delom morja ali zraka, kjer Republika Slovenija v skladu z mednarodnim pravom uveljavlja suverene pravice ali svojo sodno pristojnost;
2° izraz “Belgija” pomeni Kraljevino Belgijo; kadar je uporabljen v zemljepisnem pomenu, pomeni ozemlje Kraljevine Belgije, vključno s teritorialnim morjem in katerim koli drugim delom morja in zraka, kjer Kraljevina Belgija v skladu z mednarodnim pravom uveljavlja svoje suverene pravice ali svojo sodno pristojnost;
b) izraza “država pogodbenica” in “druga država pogodbenica” pomenita Slovenijo ali Belgijo, v skladu s kontekstom;
c) izraz “oseba” zajema posameznika, družbo ali katero koli drugo telo, ki združuje več oseb;
d) izraz “družba” pomeni katero koli korporacijo ali enoto, ki se obravnava kot korporacija v davčne namene;
e) izraza “podjetje države pogodbenice”, in “podjetje druge države pogodbenice” pomenita podjetje, ki ga upravlja rezident države pogodbenice in podjetje, ki ga upravlja rezident druge države pogodbenice;
f) izraz “mednarodni promet” pomeni kakršen koli prevoz z ladjo ali letalom, s katerim upravlja podjetje, ki ima sedež dejanske uprave v državi pogodbenici, razen kadar ladja ali letalo opravljata prevoze izključno med kraji v drugi državi pogodbenici;
g) izraz “pristojni organ” pomeni:
1° v primeru Slovenije: Ministrstvo za finance ali njegovega pooblaščenega predstavnika, in
2° v primeru Belgije: ministra za finance ali njegovega pooblaščenega predstavnika;
h) izraz “državljani” pomeni:
1° vse posameznike, ki imajo državljanstvo države pogodbenice;
2° vse pravne osebe, družabništva in združenja, katerih status izhaja iz zakonov, ki veljajo v državi pogodbenici.
2. Kadar država pogodbenica uporablja to konvencijo, ima vsak izraz, ki s konvencijo ni opredeljen, če kontekst ne zahteva drugače, tak pomen, kot ga ima po njenih zakonih, ki se nanašajo na davke, za katere se uporablja ta konvencija.
4. člen
REZIDENT
1. Za namene te konvencije izraz “rezident države pogodbenice” pomeni katero koli osebo, ki je v skladu z zakoni te države pogodbenice dolžna plačevati davke zaradi svojega stalnega prebivališča, bivališča, sedeža uprave ali katerega koli drugega kriterija podobne narave. Vendar ta izraz ne pomeni katere koli osebe, ki je dolžna plačevati v državi le davke od dohodkov, ki izvirajo v tej državi ali od premoženja, ki se tam nahaja.
2. Kadar je v skladu z določbami prvega odstavka posameznik rezident obeh držav pogodbenic, se njegov status opredeli, kot sledi:
a) šteje se za rezidenta države, kjer ima stalno prebivališče; če ima stalno prebivališče v obeh državah, se šteje za rezidenta države, s katero ima tesnejše osebne in ekonomske odnose (središče vitalnih interesov);
b) če države, v kateri ima središče svojih vitalnih interesov, ni mogoče določiti, ali če nima na razpolago stalnega prebivališča v eni ali drugi državi, se šteje, da je rezident države, v kateri običajno prebiva;
c) če ima svoje običajno bivališče v obeh državah ali v nobeni od njiju, se šteje za rezidenta države, katere državljan je;
d) če je državljan obeh držav ali nobene od njiju, pristojni organi držav pogodbenic razrešijo to vprašanje s skupnim dogovorom.
3. Kadar je zaradi določb prvega odstavka oseba, razen posameznika, rezident v obeh državah pogodbenicah, se šteje za rezidenta države, v kateri je njen sedež dejanske uprave.
5. člen
STALNA POSLOVNA ENOTA
1. Za namene te konvencije izraz “stalna poslovna enota” pomeni stalno mesto poslovanja, v katerem se v celoti ali delno odvijajo posli določenega podjetja.
2. Izraz “stalna poslovna enota” še posebej vključuje:
a) sedež uprave;
b) podružnico;
c) poslovalnico;
d) tovarno;
e) delavnico, in
f) rudnik, naftno ali plinsko nahajališče, kamnolom ali kateri koli drug kraj, kjer pridobivajo naravne vire.
3. Izraz “stalna poslovna enota” prav tako vključuje gradbišče, projekt gradnje, montaže ali instalacij ali nadzorne dejavnosti v zvezi s tem, vendar samo, če takšna gradbišča, projekti ali dejavnosti trajajo dlje kot dvanajst mesecev.
4. Ne glede na prejšnje določbe tega člena se šteje, da izraz “stalna poslovna enota” ne vključuje:
a) uporabe prostorov izključno za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki pripada podjetju;
b) vzdrževanja zalog dobrin ali blaga, ki pripada podjetju, samo zaradi skladiščenja, razstavitve ali dostave;
c) vzdrževanja zalog dobrin ali blaga, ki pripada podjetju, izključno za namene predelave v drugem podjetju;
d) vzdrževanja stalnega kraja poslovanja izključno za nakup dobrin ali blaga ali za zbiranje podatkov za podjetje;
e) vzdrževanja stalnega kraja poslovanja izključno z namenom izvajanja katere koli druge dejavnosti pripravljalne ali pomožne narave za podjetje;
f) vzdrževanja stalnega kraja poslovanja izključno zaradi kakršne koli kombinacije dejavnosti, navedenih v pododstavkih a) do e), če je celotna dejavnost stalnega kraja poslovanja, ki izvira iz te kombinacije, pripravljalne ali pomožne narave.
5. Kljub določbam prvega in drugega odstavka, kjer oseba – ki ni zastopnik z neodvisnim statusom, za katerega veljajo določbe šestega odstavka – deluje v državi pogodbenici v imenu podjetja in ima oziroma običajno uporablja pooblastilo za sklepanje pogodb v imenu podjetja, se šteje, da ima podjetje stalno poslovno enoto v tej državi za vse dejavnosti, ki jih ta oseba opravlja za podjetje, razen če njene dejavnosti niso omejene na tiste, omenjene v četrtem odstavku, zaradi katerih se ta stalni kraj poslovanja po tem odstavku ne bi štel za stalno poslovno enoto, če bi se te dejavnosti opravljale prek stalnega kraja poslovanja.
6. Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici, če opravlja posle v tej državi prek posrednika, splošnega komisionarja ali kakršnega koli drugega agenta, ki ima neodvisen status, če te osebe delujejo v okviru svojega rednega poslovanja.
7. Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje ali jo nadzoruje družba, ki je rezident druge države pogodbenice, oziroma ki izvaja posle v tej drugi državi (prek stalne poslovne enote ali drugače), samo po sebi še ne pomeni, da se taka družba šteje za stalno poslovno enoto druge.
III. POGLAVJE – OBDAVČEVANJE DOHODKA
6. člen
DOHODEK OD NEPREMIČNIN
1. Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom od kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2. Izraz “nepremičnine” ima pomen, ki ga določa zakonodaja države pogodbenice, v kateri je določena nepremičnina. Izraz zajema vselej tudi premoženje, ki je sestavni del nepremičnin, živi in neživi inventar kmetijskih in gozdnih gospodarstev, pravice, za katere veljajo določbe splošnega prava, ki se nanašajo na zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot odškodnino za izkoriščanje ali pravico do izkoriščanja nahajališč rud, virov ter drugih naravnih bogastev. Ladje, čolni in letala se ne štejejo za nepremičnine.
3. Določbe prvega odstavka se uporabljajo tudi za dohodek, ustvarjen z neposredno uporabo, oddajanjem v najem ali drugačno uporabo nepremičnine.
4. Določbe prvega in tretjega odstavka se uporabljajo tudi za dohodek od nepremičnine podjetja in za dohodek od nepremičnine, ki se uporablja za opravljanje samostojnih osebnih storitev.
7. člen
POSLOVNI DOBIČKI
1. Dobiček podjetja države pogodbenice se obdavči samo v tej državi, razen če podjetje posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje kot prej omenjeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo v tolikšni meri, kolikor se pripisuje tej stalni poslovni enoti.
2. V skladu z določbami tretjega odstavka, kjer podjetje države pogodbenice posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, bo v vsaki državi pogodbenici stalni poslovni enoti pripisan dobiček, ki bi ga lahko pričakovali, če bi bila podjetje in stalna poslovna enota dve različni in ločeni podjetji, ki se ukvarjata z enakimi ali podobnimi dejavnostmi pod enakimi ali podobnimi pogoji in delujeta popolnoma neodvisno drug od drugega.
3. Pri določanju dobičkov stalne poslovne enote se mora dovoliti odbitek stroškov, ki nastanejo pri poslovanju stalne poslovne enote, vključujoč poslovodne in splošne upravne stroške, ki so nastali bodisi v državi, kjer je stalna poslovna enota, ali drugje.
4. Če je bilo v državi pogodbenici običajno določati dobiček, ki se pripisuje stalni poslovni enoti na podlagi razdelitve celotnega dobička podjetja na različne dele, nič v drugem odstavku ne more preprečiti državi pogodbenici, da bi določala dobiček za obdavčenje s takšno razdelitvijo, ki je običajna. Metoda razdelitve mora vseeno biti takšna, da so rezultati v skladu z načeli, ki jih vsebuje ta člen.
5. Stalni poslovni enoti se ne pripisuje dobiček, če samo kupuje dobrine ali blago za podjetje.
6. Za namene prejšnjih odstavkov se morajo stalni poslovni enoti dobički določati po isti metodi leto za letom, razen če ni upravičenega in zadostnega razloga za nasprotno.
7. Kjer dobički vključujejo dele dohodka, ki so posebej obravnavani v drugih členih te konvencije, na določbe tistih členov ne bodo vplivale določbe tega člena.
8. člen
POMORSKI IN ZRAČNI PROMET
1. Dobički iz prevozov z ladjami in letali v mednarodnem prometu se obdavčijo samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
2. Za namen tega člena dobički od prevozov z ladjami in letali v mednarodnem prometu vključujejo posebno:
a) priložnostne dobičke, ki izhajajo iz najemnin za same ladje ali letala, ki se uporabljajo v mednarodnem prometu;
b) dobičke, ki izhajajo iz uporabe ali najema kontejnerjev, če je tak dobiček dodaten ali naključen z ozirom na dobiček, za katerega veljajo določbe prvega odstavka.
3. Če je sedež dejanske uprave podjetja, ki se ukvarja z ladijskim pomorskim prometom, na ladji, se šteje, da je sedež dejanske uprave v državi pogodbenici, v kateri je matična luka ladje, če pa ladja nima matične luke, je sedež dejanske uprave v državi pogodbenici, katere rezident je prevoznik.
4. Določbe prvega odstavka veljajo tudi za dobičke iz udeležbe v poolu, mešanem podjetju ali mednarodnih poslovnih agencijah.
9. člen
ZDRUŽENA PODJETJA
Kjer
a) podjetje države pogodbenice neposredno ali posredno sodeluje pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice ali
b) iste osebe sodelujejo neposredno ali posredno pri upravljanju, nadzoru ali v kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice,
in v obeh primerih obstajajo oziroma se uvedejo med dvema podjetjema v njunih komercialnih ali finančnih razmerjih pogoji, ki so drugačni od tistih, kakršni bi bili med neodvisnimi podjetji, potem se dobički, do katerih bi – če takih pogojev ne bi bilo – v enem od podjetij prišlo, vendar – prav zaradi takih pogojev do njih ni prišlo, smejo vključiti v dobičke tega podjetja in ustrezno obdavčiti.
10. člen
DIVIDENDE
1. Dividende, ki jih družba, rezident države pogodbenice, izplača rezidentu druge države pogodbenice, se lahko obdavčijo v drugi državi.
2. Vendar se takšne dividende lahko obdavči tudi v državi pogodbenici, katere rezident je družba, ki izplačuje dividende, v skladu z zakoni te države, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati:
a) 5 odstotkov bruto zneska dividend, če je upravičeni lastnik družba, ki ima neposredno v lasti najmanj 25 odstotkov kapitala družbe, ki plačuje dividende;
b) 15 odstotkov bruto zneska dividend v vseh drugih primerih.
Določbe tega odstavka ne vplivajo na obdavčenje družbe glede na dobičke, iz katerih so plačane dividende.
3. Izraz “dividende”, uporabljen v tem členu, pomeni dohodek iz delnic, “jouissance” delnic ali pravic, rudniških delnic, ustanoviteljskih delnic ali iz drugih pravic do udeležbe v dobičku, ki niso terjatve, kot tudi dohodek, celo če je izplačan v obliki obresti, ki se enako obravnava kot dohodek od delnic po notranji davčni zakonodaji države, katere rezident je družba, ki izvaja plačilo.
4. Določbe prvega in drugega odstavka ne veljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, katere rezident je družba, ki izplačuje dividende prek stalne poslovne enote podjetja, ki se tam nahaja, ali opravlja v drugi državi pogodbenici samostojne osebne storitve prek stalne baze, ki se tam nahaja, in je holding, ki se mu izplačujejo dividende, dejansko povezan s takšno stalno poslovno enoto ali stalno bazo. V takšnem primeru veljajo določbe 7. ali 14. člena, odvisno od primera.
5. Kadar družba, ki je rezident države pogodbenice, dobiva svoje dobičke ali dohodke iz druge države pogodbenice, ta druga država ne sme uvesti nobenih davkov na dividende, ki jih izplača družba, razen če so te dividende izplačane rezidentu te druge države, oziroma če je holding, ki se mu izplačujejo dividende, dejansko povezan s stalno poslovno enoto ali stalno bazo v tej drugi državi, niti ne obračunati na nerazdeljene dobičke družbe davka na nerazdeljene dobičke, celo če se izplačane dividende ali nerazdeljeni dobički sestojijo v celoti ali delno iz dobičkov ali dohodka, ki nastane v tej drugi državi pogodbenici.
11. člen
OBRESTI
1. Obresti, ki nastanejo v državi pogodbenici in so izplačane rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2. Vendar se take obresti lahko obdavčijo tudi v državi pogodbenici, v kateri so nastale, v skladu z zakoni te države, vendar, če je upravičeni lastnik obresti rezident druge države pogodbenice, tako zaračunan davek ne sme presegati 10 odstotkov bruto zneska obresti.
3. Kljub določbam drugega odstavka so obresti oproščene davka v državi pogodbenici, v kateri nastanejo, če so:
a) obresti od komercialnih terjatev – vključno s terjatvami, ki jih predstavljajo komercialni papirji, ki so nastali z odlogom plačil za dobrine, blago ali storitve, ki jih je prodalo oziroma izvršilo podjetje;
b) obresti izplačane v zvezi s posojilom, ki ga dajo, zavarujejo ali za katerega jamčijo ali v zvezi s kreditom, katerega odobrijo, zavarujejo ali za katerega jamčijo, osebe javnega prava katerih namen je vzpodbujanje izvoza;
c) obresti, izplačane drugi državi pogodbenici, politični enoti ali organu lokalne oblasti.
4. Izraz “obresti” kot se uporablja v tem členu, pomeni dohodek iz terjatev kakršne koli vrste, ne glede na to, ali so zavarovane s hipoteko ali ne in ne glede na to, ali imajo pravico do udeležbe pri dolžnikovih dobičkih in še posebej dohodek iz državnih vrednostnih papirjev in dohodek iz zadolžnic ali obveznic, vključno s premijami in nagradami, ki pripadajo takšnim vrednostnim papirjem, zadolžnicam, ali obveznicam. Vendar, izraz “obresti” za namene tega člena ne vključuje pogodbenih kazni zaradi zamude v plačilu niti obresti, ki se po tretjem odstavku 10. člena štejejo za dividende.
5. Določbe prvega, drugega in tretjega odstavka se ne uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, v kateri nastajajo obresti iz stalne poslovne enote, ki je v njej, ali opravlja v tej drugi državi pogodbenici samostojne osebne storitve iz stalne baze, ki je v njej, in je terjatev, v zvezi s katero se izplačujejo obresti, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takih primerih veljajo določbe 7. ali 14. člena, odvisno od primera.
6. Šteje se, da so obresti nastale v državi pogodbenici, kadar je plačnik država, politična enota, organ lokalne oblasti ali rezident te države. Kadar pa ima oseba, ki plačuje obresti, ne glede na to ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastal dolg, od katerega se plačujejo obresti in te obresti plačuje stalna poslovna enota ali stalna baza, se šteje, da so te obresti nastale v državi, v kateri je stalna poslovna enota ali stalna baza.
7. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med obema in kako drugo osebo, znesek obresti glede na terjatev, za katero se plačujejo, presega znesek, ki bi bil dogovorjen med plačnikom in upravičenim lastnikom, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takšnem primeru se presežni del plačila obdavči v državi pogodbenici, v kateri so v skladu z zakoni te države obresti nastale.
12. člen
LICENČNINE IN AVTORSKI HONORARJI
1. Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se izplačujejo rezidentu druge države pogodbenice, se lahko obdavčujejo v tej drugi državi.
2. Vendar pa se take licenčnine in avtorski honorarji lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, v skladu z zakoni te države, vendar, če je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako zaračunan davek ne sme presegati 5 odstotkov bruto zneska licenčnin in avtorskih honorarjev.
3. Izraz “licenčnine in avtorski honorarji”, kot se uporablja v tem členu, pomeni kakršna koli plačila, prejeta za uporabo ali pravico do uporabe, kakršne koli avtorske pravice za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi in filmi ali trakovi za radijsko ali televizijsko oddajanje, patenta, zaščitne znamke, oblike ali modela, načrta, tajne formule ali postopka, ali za informacije, ki se nanašajo na industrijske, komercialne ali znanstvene izkušnje.
4. Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, v kateri nastajajo licenčnine in avtorski honorarji iz stalne poslovne enote, ki je v njej, ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze, ki je v njej, in je pravica ali lastnina, v zvezi s katero se izplačujejo licenčnine in avtorski honorarji, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takih primerih veljajo določbe 7. ali 14. člena, odvisno od primera.
5. Šteje se, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, kadar je plačnik država, politična enota, organ lokalne oblasti ali rezident te države. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala obveznost za plačilo licenčnin in avtorskih honorarjev in te licenčnine in avtorske honorarje plačuje stalna poslovna enota ali stalna baza, se šteje, da so licenčnine in avtorski honorarji nastali v državi, v kateri je stalna poslovna enota ali stalna baza.
6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med obema in kako drugo osebo, znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, ki bi bil dogovorjen med plačnikom in upravičenim lastnikom, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takšnem primeru se presežni del plačila obdavči v državi pogodbenici, kjer nastanejo licenčnine in avtorski honorarji, v skladu z zakoni te države.
13. člen
KAPITALSKI DOBIČKI
1. Dobički, ki jih rezident države pogodbenice dobi z odtujitvijo nepremičnin,ki so navedene v 6. členu in so v drugi državi pogodbenici, se lahko obdavčijo v tej drugi državi.
2. Dobički od odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki pripadajo stalni bazi, ki jo ima rezident države pogodbenice na voljo v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, vključujoč dobičke od odtujitve takšne stalne poslovne enote (samostojno ali skupaj s celotnim podjetjem) ali takšne stalne baze, se lahko obdavčijo v tej drugi državi.
3. Dobički od odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin v zvezi s prevozi takih ladij ali letal, se obdavčijo samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
4. Dobički od odtujitve kakršnega koli drugega premoženja, razen premoženja, navedenega v prvem, drugem in tretjem odstavku se obdavčijo samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
14. člen
NEODVISNE OSEBNE STORITVE
1. Dohodek, ki ga rezident države pogodbenice ustvari s poklicnimi storitvami ali drugimi samostojnimi dejavnostmi, se obdavči samo v tej državi, razen če ima svojo stalno bazo za opravljanje svojih dejavnosti, ki mu je redno na voljo v drugi državi pogodbenici. V tem primeru se lahko v tej drugi državi obdavči samo tolikšen del dohodka, kolikor ga lahko pripišemo tej stalni bazi.
2. Izraz “poklicne storitve” vključuje še posebej samostojne znanstvene, literarne, umetniške, izobraževalne ali pedagoške dejavnosti kot tudi samostojne dejavnosti zdravnikov, odvetnikov, inženirjev, arhitektov, zobozdravnikov in računovodij.
15. člen
ODVISNE OSEBNE STORITVE
1. V skladu z določbami iz 16., 18., 19. in 20. člena se plače, mezde in drugi podobni prejemki, ki jih prejema rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi, razen če se zaposlitev izvaja v drugi državi pogodbenici. Če se zaposlitev izvaja v drugi državi, se lahko takšna plačila, ki od tam izvirajo, obdavčijo v tej drugi državi.
2. Kljub določbam prvega odstavka se prejemek, ki ga prejme rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če:
a) prejemnik prebiva v drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v obračunskem letu, in
b) prejemek izplača oz. ga izplačajo v imenu delodajalca, ki ni rezident druge države, in
c) prejemka ne plačuje stalna poslovna enota ali stalna baza, ki jo ima delodajalec v drugi državi.
3. Ne glede na prejšnje določbe tega člena se prejemek iz zaposlitve, ki se izvaja na ladji ali letalu, s katerim se opravljajo prevozi v mednarodnem prometu, lahko obdavči v državi pogodbenici, v kateri je sedež dejanske uprave uprave podjetja.
16. člen
DIREKTORJI DRUŽB
1. Plačila direktorjem in druga podobna plačila, ki jih prejema rezident države pogodbenice kot član upravnega odbora družbe ali podobnega organa družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2. Plačilo, ki ga prejme oseba, navedena v prvem odstavku od družbe v zvezi z vsakodnevnim izpolnjevanjem dolžnosti vodstvene in tehnične narave in plačilo, ki ga prejme rezident države pogodbenice za osebne dejavnosti kot partner družbe, razen družbe z delniškim kapitalom, ki je rezident druge države pogodbenice, se lahko obdavči v skladu z določbami 15. člena, kot da bi bilo tako plačilo, plačilo, ki ga prejme uslužbenec iz zaposlitve in kot, če bi bilo sklicevanje na “delodajalca” sklicevanje na družbo.
17. člen
UMETNIKI IN ŠPORTNIKI
1. Kljub določbam 14. in 15. člena se lahko dohodek, ki ga ustvari rezident države pogodbenice kot na primer gledališki, filmski, radijski ali televizijski umetnik ali glasbenik ali kot športnik, s svojimi osebnimi dejavnostmi, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi.
2. Kadar dohodek iz osebnih dejavnosti, ki jih izvaja umetnik ali športnik s to svojo dejavnostjo, ne pripada samemu umetniku ali športniku, temveč drugi osebi, je ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavčen v državi pogodbenici, v kateri se opravljajo dejavnosti umetnika ali športnika.
3. Določbe prvega in drugega odstavka se ne uporabljajo, če se dejavnosti, ki se izvajajo v državi pogodbenici, v glavnem podpirajo iz sredstev druge države pogodbenice ali politične enote ali organa lokalne oblasti. V takem primeru se dohodek, ki izvira iz takšnih dejavnosti, obdavči samo v tej drugi državi pogodbenici.
18. člen
POKOJNINE
V skladu z določbami drugega odstavka 19. člena se pokojnine in druga podobna nadomestila, ki se izplačajo rezidentu države pogodbenice za preteklo zaposlitev, obdavčijo samo v tej državi.
19. člen
DRŽAVNA SLUŽBA
1. a) Plačilo, razen pokojnine, ki ga izplača država pogodbenica ali politična enota ali njeni organi lokalne oblasti posamezniku za storitve, ki jih opravi za to državo pogodbenico ali za to politično enoto ali njene organe lokalne oblasti, se obdavči samo v tej državi.
b) Takšno plačilo se lahko obdavči samo v drugi državi pogodbenici, če so storitve izvršene v tej državi in če je posameznik rezident te druge države, ki:
1° je državljan te države; ali
2° ni postal rezident te države izključno za namene opravljanja storitev.
2. a) Vsaka pokojnina, ki jo izplačajo ali se izplača iz sredstev skladov, ki so jih oblikovali država pogodbenica, politična enota ali njen organ lokalne oblasti posamezniku v zvezi z opravljenimi storitvami za to državo, politično enoto ali njen organ lokalne oblasti, se obdavči samo v tej državi.
b) Vendar pa se takšna pokojnina obdavči samo v drugi državi pogodbenici, če je posameznik rezident in državljan te države.
3. Določbe 15., 16. in 18. člena se uporabljajo za plačila in pokojnine za storitve, opravljene v zvezi s posli, ki jih izvaja država pogodbenica, politična enota ali organ lokalne oblasti.
20. člen
PROFESORJI IN ŠTUDENTI
1. Kakršna koli plačila, ki so izplačana profesorjem in drugim učiteljem in raziskovalcem, ki so rezidenti države pogodbenice in so prisotni v drugi državi pogodbenici za namene, poučevanja ali vodenja znanstvenih raziskav na univerzi ali drugi uradno priznani izobraževalni ustanovi, so oproščena davka v tej drugi državi za obdobje, ki ne presega dveh let od datuma prihoda takih oseb v to drugo državo. Predhodne določbe ne veljajo za dohodek od poučevanja ali raziskovanja, če se te dejavnosti ne opravljajo v javnem interesu, temveč predvsem za osebno korist ene ali več oseb.
2. Študent ali pripravnik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice, ki je v prvi omenjeni državi pogodbenici začasno prisoten samo zaradi svojega izobraževanja ali usposabljanja, je v tej državi oproščen davkov na:
a) plačila, ki jih je prejel iz virov izven države pogodbenice za vzdrževanje, izobraževanje ali usposabljanje; in
b) plačila, ki jih prejme iz zaposlitve v tej državi v zvezi s svojim izobraževanjem ali usposabljanjem med normalnim obdobjem izobraževanja ali usposabljanja, če tako nadomestilo v katerem koli koledarskem letu ne presega 150.000 belgijskih frankov ali ustrezni znesek v slovenski valuti po uradnem tečaju.
21. člen
DRUGI DOHODKI
1. Deli dohodka rezidenta države pogodbenice, kjer koli izvirajo, ki niso obravnavani v predhodnih členih te konvencije in, ki so obdavčeni v tej državi, se obdavčijo samo v tej državi.
2. Določbe prvega odstavka se ne uporabljajo za dohodek, razen za dohodek iz nepremičnin, kot so opredeljene v drugem odstavku 6. člena, če prejemnik takega dohodka, rezident države pogodbenice, opravlja posle v drugi državi pogodbenici prek stalne poslovne enote, ki se nahaja v njej, ali opravlja v drugi državi samostojne osebne storitve prek stalne baze, ki se nahaja v njej, in je pravica ali imetje, za katero se plačuje dohodek, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takšnem primeru veljajo določbe 7. ali 14. člena, odvisno od primera.
IV. POGLAVJE – OBDAVČEVANJE PREMOŽENJA
22 . člen
PREMOŽENJE
1. Premoženje, ki sestoji iz nepremičnin navedenih v 6. členu, ki je last rezidenta države pogodbenice in je v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2. Premoženje, ki sestoji iz premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali iz premičnin, ki pripadajo stalni bazi, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, se lahko obdavči v tej drugi državi.
3. Premoženje, ki sestoji iz ladij in letal, ki se uporabljajo v mednarodnem prometu, in premičnin, potrebnih za delovanje takih ladij ter letal, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
4. Vse drugo premoženje rezidenta države pogodbenice se obdavči samo v tej državi.
V. POGLAVJE – METODE ZA ODPRAVO DVOJNEGA OBDAVČEVANJA
23. člen
1. V Sloveniji bo dvojno obdavčevanje odpravljeno kot sledi:
a) kadar rezident Slovenije dobi dohodek ali ima v lasti premoženje, ki se v skladu z določbami te konvencije lahko obdavči v Belgiji, Slovenija odobri:
1° kot odbitek od davka na dohodek tega rezidenta znesek, ki je enak davku na dohodek, plačanemu v Belgiji.
2° kot odbitek od davka na premoženje tega rezidenta znesek, ki je enak davku na premoženje, plačanemu v Belgiji.
Takšen odbitek v nobenem primeru ne bo presegal tistega dela davka na dohodek ali na premoženje, ki je bil izračunan pred odbitkom, in ki se nanaša, odvisno od primera, na dohodek ali na premoženje, ki se lahko obdavči v Belgiji.
b) Kljub določbam pododstavka a) so dividende v okviru pomena iz tretjega odstavka 10. člena, ki jih dobi družba, ki je rezident Slovenije, od družbe, ki je rezident Belgije, oproščene davka na dobiček pravnih oseb v Sloveniji v skladu s pogoji, ki jih določa slovenska zakonodaja.
c) Kadar je v skladu s katero koli določbo te konvencije dohodek, ki ga ustvari, ali premoženje, ki ga ima v lasti rezident Slovenije, oproščeno davka v tej državi, lahko Slovenija kljub temu pri izračunu davka na preostanek dohodka ali premoženja tega rezidenta upošteva oproščeni dohodek ali premoženje.
2. V Belgiji bo dvojno obdavčevanje odpravljeno kot sledi:
a) Kadar rezident Belgije dobiva dohodek ali poseduje dele premoženja, ki so obdavčeni v Sloveniji v skladu z določbami te konvencije, razen tistih iz drugega odstavka 10. člena, drugega in sedmega odstavka 11. člena in drugega in šestega odstavka 12. člena, bo Belgija tak dohodek ali dele premoženja oprostila davka, vendar lahko pri izračunavanju zneska davka na preostali dohodek ali premoženje tega rezidenta uporablja davčno stopnjo, ki bi veljala, če tak dohodek ali taki deli premoženja ne bi bili oproščeni davka.
b) V skladu z določbami belgijskega zakona , ki se nanašajo na odbitke davkov, plačanih v tujini, od belgijskega davka, kadar rezident Belgije dobi dele celotnega dohodka za belgijske davčne namene, ki so dividende, ki se obdavčijo v skladu z drugim odstavkom 10. člena in niso oproščene belgijskega davka v skladu s pododstavkom c) spodaj, obresti, ki se obdavčijo v skladu z drugim ali sedmim odstavkom 11. člena, ali licenčnine in avtorski honorarji, ki se obdavčijo v skladu z drugim ali šestim odstavkom 12. člena, bo slovenski davek, odmerjen od takega dohodka, odobren kot kredit za belgijski davek v zvezi s takim dohodkom.
c) Dividende v okviru pomena iz tretjega odstavka 10. člena, ki jih dobi družba, ki je rezident Belgije od družbe, ki je rezident Slovenije, bodo oproščene davka na dohodek podjetij v Belgiji pod pogoji in v okviru omejitev, ki jih določa belgijska zakonodaja.
d) Kadar se v skladu z belgijskimi zakoni izgube podjetja, ki ga upravlja rezident Belgije, ki se pojavijo v stalni poslovni enoti, ki je v Sloveniji, dejansko odbijejo od dobička tega podjetja za njegovo obdavčenje v Belgiji, se oprostitev, ki jo določa pododstavek a), v Belgiji ne uporablja za dobičke drugih obdavčljivih obdobij, ki se pripisujejo tej enoti, če so bili ti dobički oproščeni davka v Sloveniji zaradi pokrivanja omenjenih izgub.
VI. POGLAVJE – POSEBNE DOLOČBE
24. člen
ENAKO OBRAVNAVANJE
1. Državljani države pogodbenice v drugi državi pogodbenici ne smejo biti zavezani kakršnemu koli obdavčevanju ali kakršnim koli zahtevam s tem v zvezi, ki je drugačno ali bolj obremenjujoče, kot je ali je lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah, še posebno glede rezidentstva. Ta določba velja, ne glede na določbe 1. člena, tudi za osebe, ki niso rezidenti ene ali obeh držav pogodbenic.
2. Osebe brez državljanstva, ki so rezidenti države pogodbenice ne smejo biti v nobeni državi pogodbenici zavezani kakršnemu koli obdavčenju ali kakršnim koli zahtevam s tem v zvezi, ki je drugačno ali bolj obremenjujoče, kot je, ali je lahko obdavčenje in s tem povezane zahteve za državljane zadevne države v enakih okoliščinah.
3. Obdavčenje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti manj ugodno v drugi državi pogodbenici, kot bi bilo obdavčenje podjetij te druge države, ki opravlja enake dejavnosti.Ta določba se ne razume, kot da zavezuje državo pogodbenico, da dodeli rezidentom druge države pogodbenice kakršne koli osebne olajšave in odbitke za davčne namene na račun osebnega statusa ali družinskih obveznosti, ki jih dodeljuje svojim rezidentom.
4. Razen kjer veljajo določbe 9. člena, sedmega odstavka 11. člena ali šestega odstavka 12. člena, se obresti, licenčnine in avtorski honorarji in druga izplačila, ki jih izplačuje podjetje države pogodbenice rezidentu druge države pogodbenice za namene določitve obdavčljivega dobička takega podjetja, odbijajo pod istimi pogoji, kot če bi bili izplačani rezidentu prve omenjene države. Tudi dolgovi podjetja države pogodbenice rezidentu druge države pogodbenice se pri ugotavljanju obdavčljivega premoženja tega podjetja odbijajo pod enakimi pogoji, kot da bi bili pogodbeno dogovorjeni z rezidentom prve omenjene države.
5. Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne smejo biti v prvi omenjeni državi zavezana kakršnemu koli obdavčevanju ali zahtevam s tem v zvezi, ki bi bile drugačne ali bolj obremenjujoče kot obdavčenje in s tem povezane zahteve, katerim so ali so lahko zavezana druga podobna podjetja prve omenjene države.
6. Nič, kar je navedeno v tem členu, se ne sme razumeti kot da ovira:
a) Belgijo, da bi obdavčila dobičke, ki se pripisujejo stalni poslovni enoti družbe, ki je rezident Slovenije, v Belgiji, po davčni stopnji, ki jo določa belgijski zakon pod pogojem, da ta stopnja ne presega največje stopnje, ki velja za dobičke družb, ki so rezidenti Belgije;
b) države pogodbenice, da odmeri davek po odbitku na dividende, ki izhajajo iz holdinga, ki je dejansko povezan s stalno poslovno enoto, ki jo ima v tej državi družba, ki je rezident druge države pogodbenice.
7. Določbe tega člena se uporabljajo kljub določbam 2. člena za davke vseh vrst in opisov.
25. člen
POSTOPEK SKUPNEGA DOGOVORA
1. Kadar oseba meni, da so ali bodo dejanja ene ali obeh držav pogodbenic imela kot posledico zanjo obdavčevanje, ki ni v skladu z določbami te konvencije, lahko ne glede na sredstva, ki mu jih omogoča domača zakonodaja teh dveh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, če se njegov primer nanaša na prvi odstavek 24. člena, pa tisti državi pogodbenici, katere državljan je. Zadeva mora biti vložena v treh letih od prve prijave dejanja, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami te konvencije.
2. Pristojni organ si mora, če se mu zdi pritožba upravičena in če sam ne more priti do zadovoljive rešitve, prizadevati razrešiti primer v skupnem dogovoru s pristojnim organom druge države pogodbenice, z namenom, da bi se izognil obdavčenju, ki ni v skladu z določbami te konvencije.
3. Pristojni organi držav pogodbenic si prizadevajo s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki izvirajo iz razlage ali uporabe te konvencije.
4. Pristojni organi držav pogodbenic se sporazumejo o administrativnih ukrepih, ki so potrebni za izvajanje določb te konvencije, zlasti o predložitvi dokazov , ki jih morajo priskrbeti rezidenti ene ali druge države pogodbenice, da bi lahko v drugi državi izkoristili oprostitve ali zmanjšanja davkov, ki jih omogoča konvencija.
5. Pristojni organi držav pogodbenic neposredno komunicirajo drug z drugim o uporabi te konvencije.
26. člen
IZMENJAVA INFORMACIJ
1. Pristojni organi držav pogodbenic si izmenjujejo informacije, ki so potrebne za izvajanje določb te konvencije ali domačih zakonov držav pogodbenic, ki veljajo za davke, ki so zajeti v tej konvenciji, če obdavčevanje v skladu z njimi ne nasprotuje tej konvenciji. Izmenjava informacij ni omejena s 1. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava za tajno na enak način, kot se informacije, pridobljene po zakonih te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), ki odmerjajo ali pobirajo davke iz te konvencije, ki izvajajo njihovo izterjavo ali pregon v zvezi z njimi, ali odločajo o pritožbah v zvezi z njimi. Te osebe in oblasti morajo uporabljati informacije samo v te namene. Informacije lahko razkrijejo na javnih sodnih razpravah ali pri sodnih odločitvah.
2. V nobenem primeru se določbe prvega odstavka ne smejo razumeti, kot da nalagajo obveznosti državi pogodbenici:
a) da izvaja administrativne ukrepe, ki niso v skladu z zakonodajo ali administrativno prakso te ali druge države pogodbenice;
b) da preskrbi informacije, ki jih ni mogoče dobiti po zakonski ali običajni upravni poti te ali druge države pogodbenice;
c) da preskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinske postopke ali informacije, katerih razkritje bi nasprotovalo javnemu redu (ordre public).
27. člen
ČLANI DIPLOMATSKE MISIJE ALI KONZULARNI USLUŽBENCI
Nič v tej konvenciji ne vpliva na davčne ugodnosti članov diplomatskih misij ali konzularnih uslužbencev po splošnih pravilih mednarodnega prava ali v skladu z določbami posebnih sporazumov.
VII. POGLAVJE – KONČNE DOLOČBE
28. člen
ZAČETEK VELJAVNOSTI
1. Ta konvencija se ratificira in listine o ratifikaciji se izmenjajo v Bruslju. Konvencija začne veljati petnajsti dan po dnevu izmenjave listin o ratifikaciji.
2. Določbe konvencije se začnejo uporabljati:
a) v zvezi z davki na viru, za dohodek, ki se knjiži v dobro ali je plačljiv na ali po 1. januarju v letu, ki sledi letu, v katerem so bile izmenjane listine o ratifikaciji;
b) v zvezi z drugimi davki , ki se zaračunajo na dohodek davčnih obdobij z začetkom na ali po 1. januarju v letu, ki sledi letu, v katerem so bile izmenjane listine o ratifikaciji;
c) v zvezi z davki na premoženje, ki se zaračunajo na dele premoženja, ki obstaja 1. januarja v katerem koli letu, ki sledi letu v katerem so bile izmenjane listine o ratifikaciji.
3.Določbe Konvencije med Socialistično Federativno Republiko Jugoslavijo in Kraljevino Belgijo o izogibanju dvojnega obdavčevanja dohodka in premoženja, podpisane v Beogradu dne 21. novembra 1980, prenehajo veljati v zvezi s kakršnim koli slovenskim ali belgijskim davkom na dohodek, za katerega se uporablja ta konvencija kar zadeva ta davek, v skladu z določbami drugega odstavka.
29. člen
PRENEHANJE VELJAVNOSTI
Ta konvencija velja, dokler je država pogodbenica ne odpove, vendar lahko ena ali druga država pogodbenica odpove konvencijo po diplomatski poti, s pisnim obvestilom o odpovedi drugi državi pogodbenici, najkasneje 30. junija katerega koli koledarskega leta, od petega leta, ki sledi tistemu, v katerem so bile izmenjane listine o ratifikaciji. V primeru odpovedi pred 1. julijem takega leta se konvencija preneha uporabljati:
a) v zvezi z davki na viru, za dohodek, ki se knjiži v dobro ali je plačljiv na ali po 1. januarju v letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi;
b) v zvezi z drugimi davki, ki se zaračunajo na dohodek davčnih obdobij z začetkom na ali po 1. januarju v letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi;
c) v zvezi z davki na premoženje, zaračunanimi na dele premoženja, ki obstaja 1. januarja v katerem koli letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi.
DA BI TO POTRDILA sta spodaj podpisana, ki sta za to pravilno pooblaščena s strani njunih vlad, podpisala to konvencijo.
Sestavljeno v dveh izvodih v Ljubljani dne 22. junija 1998 v slovenskem, francoskem, nizozemskem in angleškem jeziku, pri čemer so vsa besedila enako veljavna. V primeru razhajanj med besedili prevlada angleško besedilo.
Za Vlado
Republike Slovenije
dr. Janez Drnovšek l. r.
Za Vlado
Kraljevine Belgije
Jean – Luc Dehaene l. r.
C O N V E N T I O N BETWEEN THE REPUBLIC OF SLOVENIA AND THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA
and
THE GOVERNMENT OF THE KINGDOM OF BELGIUM,
DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
have agreed as follows:
CHAPTER I. – SCOPE OF THE CONVENTION
Article 1
PERSONAL SCOPE
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the case of Slovenia:
1° the tax on profits of legal persons, including income from transportation services of a foreign person not having his agency in the territory of the Republic of Slovenia;
2° the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property;
3° the tax on property;
(hereinafter referred to as “Slovenian tax”).
b) in the case of Belgium:
1° the individual income tax;
2° the corporate income tax;
3° the income tax on legal entities;
4° the income tax on non-residents;
5° the special levy assimilated to the individual income tax;
6° the supplementary crisis contribution, including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax,
(hereinafter referred to as “Belgian tax”).
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant change which has been made in their respective taxation laws.
CHAPTER II. – DEFINITIONS
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Convention, unless the context otherwise requires:
a) 1° the term “Slovenia” means the Republic of Slovenia; used in a geographical sense, it means the territory of the Republic of Slovenia, including the territorial sea and any other area in the sea and in the air within which the Republic of Slovenia, in accordance with international law, exercises sovereign rights or its jurisdiction;
2° the term “Belgium” means the Kingdom of Belgium; used in a geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;
b) the terms “a Contracting State” and “the other Contracting State” mean Slovenia or Belgium as the context requires;
c) the term “person” includes an individual, a company and any other body of persons;
d) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
e) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
f) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
g) the term “competent authority” means:
1° in the case of Slovenia, the Ministry of Finance or its authorised representative, and
2° in the case of Belgium, the Minister of Finance or his authorised representative;
h) the term “nationals” means:
1° all individuals possessing the nationality of Contracting Sate;
2° all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State.
2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
Article 4
RESIDENT
1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
Article 5
PERMANENT ESTABLISHMENT
1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term “permanent establishment” likewise encompasses a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months.
4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
CHAPTER III. – TAXATION OF INCOME
Article 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
SHIPPING AND AIR TRANSPORT
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
2. For the purpose of this Article, profits from the operation in international traffic of ships or aircraft shall include in particular:
a) occasional profits derived from the rental on a bareboat basis of ships or aircraft used in international traffic;
b) profits derived from the use or rental of containers, if such profits are supplementary or incidental with respect to profits to which the provisions of paragraph 1 apply.
3. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
4. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Article 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed:
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends;
b) 15 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income -even paid in the form of interest- which is treated as income from shares by the internal tax legislation of the State of which the paying company is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Article 11
INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest shall be exempted from tax in the Contracting State in which it arises if it is:
a) interest on commercial debt-claims -including debt-claims represented by commercial paper- resulting from deferred payments for goods, merchandise or services supplied by an enterprise;
b) interest paid in respect of a loan made, guaranteed or insured or a credit extended, guaranteed or insured by public entities the objective of which is to promote the export;
c) interest paid to the other Contracting State, a political subdivision or a local authority thereof.
4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. However, the term “interest” shall not include for the purpose of this Article penalty charges for late payment nor interest regarded as dividends under paragraph 3 of Article 10.
5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable in the Contracting State in which the interest arises according to the laws of that State.
Article 12
ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of such royalties.
3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for television or radio broadcasting, patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable in the Contracting State in which the royalties arise, according to the laws of that State.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Article 16
COMPANY MANAGERS
1. Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Remuneration derived by a person referred to in paragraph 1 from the company in respect of the discharge of day-to-day functions of a managerial or technical nature and remuneration received by a resident of a Contracting State in respect of his personal activity as a partner of a company, other than a company with share capital, which is a resident of the other Contracting State, may be taxed in accordance with the provisions of Article 15, as if such remuneration were remuneration derived by an employee in respect of an employment and as if references to the “employer” were references to the company.
Article 17
ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shall not apply if the activities exercised in a Contracting State are mainly supported by public funds of the other Contracting State, or a political subdivision, or a local authority thereof. In such case, income derived from such activities shall be taxable only in that other Contracting State.
Article 18
PENSIONS
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Article 19
GOVERNMENT SERVICE
1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
1° is a national of that State; or
2° did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Article 20
PROFESSORS AND STUDENTS
1. Any remuneration paid to professors and other teachers and to researchers who are residents of a Contracting State and who are present in the other Contracting State for the purpose of teaching or carrying on scientific research at a university or other officially recognized educational institution shall be exempt from tax in that other State for a period not exceeding two years from the date of arrival of these persons in that other State. The preceding provisions shall not apply to income from teaching or research if such activities are undertaken not in the public interest but primarily for the private benefit of one or several persons.
2. A student or business apprentice who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely for the purpose of his education or training shall be exempt in that State:
a) on payments which he received from sources outside that State for the purposes of his maintenance, education or training;
b) on remuneration which he derived from an employment exercised in that State in connection with his education or training and during the normal duration of this education or training, if such remuneration does not exceed in any calendar year 150.000 Belgian francs or the equivalent of that amount in the currency of Slovenia at the official exchange rate.
Article 21
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention and which are taxed in that State shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
CHAPTER IV. – TAXATION OF CAPITAL
Article 22
CAPITAL
1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
3. Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
CHAPTER V. – METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23
1. In the case of Slovenia, double taxation shall be avoided as follows:
a) Where a resident of Slovenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Belgium, Slovenia shall allow:
1° as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Belgium;
2° as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Belgium.
Such deduction shall in no case exceed that portion of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or capital which may be taxed in Belgium.
b) Notwithstanding the provisions of subparagraph a), dividends within the meaning of paragraph 3 of Article 10, derived by a company which is a resident of Slovenia from a company which is a resident of Belgium, shall be exempt from the tax on profits of legal persons in Slovenia under the conditions provided for in Slovenian law.
c) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Slovenia is exempt from tax in that State, Slovenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such a resident, take into account the exempted income or capital.
2. In the case of Belgium, double taxation shall be avoided as follows:
a) Where a resident of Belgium derives income or owns elements of capital which are taxed in Slovenia in accordance with the provisions of the Convention, other than those of paragraph 2 of Article 10, of paragraphs 2 and 7 of Article 11 and of paragraphs 2 and 6 of Article 12, Belgium shall exempt such income or such elements of capital from tax but may, in calculating the amount of tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if such income or elements of capital had not been exempted.
b) Subject to the provisions of Belgian law regarding the deduction from Belgian tax of taxes paid abroad, where a resident of Belgium derives items of his aggregate income for Belgian tax purposes which are dividends taxable in accordance with paragraph 2 of Article 10, and not exempt from Belgian tax according to subparagraph c) hereinafter, interest taxable in accordance with paragraph 2 or 7 of Article 11, or royalties taxable in accordance with paragraph 2 or 6 of Article 12, Slovenian tax levied on that income shall be allowed as a credit against Belgian tax relating to such income.
c) Dividends within the meaning of paragraph 3 of Article 10, derived by a company which is a resident of Belgium from a company which is a resident of Slovenia, shall be exempt from the corporate income tax in Belgium under the conditions and within the limits provided for in Belgian law.
d) Where, in accordance with Belgian law, losses incurred by an enterprise carried on by a resident of Belgium in a permanent establishment situated in Slovenia, have been effectively deducted from the profits of that enterprise for its taxation in Belgium, the exemption provided for in sub-paragraph a) shall not apply in Belgium to the profits of other taxable periods attributable to that establishment to the extent that those profits have also been exempted from tax in Slovenia by reason of compensation for the said losses.
CHAPTER VI. – SPECIAL PROVISIONS
Article 24
NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances are or may be subjected.
3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
4. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
6. Nothing contained in this Article shall be construed as preventing:
a) Belgium from taxing the profits attributable to a permanent establishment in Belgium of a company which is a resident of Slovenia at the rate of tax provided by the Belgian law, provided that this rate does not exceed the maximum rate applicable to the profits of companies which are residents of Belgium;
b) a Contracting State from imposing its withholding tax on dividends derived from a holding which is effectively connected with a permanent establishment maintained in that State by a company which is a resident of the other Contracting State.
7. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 25
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident, or if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.
4. The competent authorities of the Contracting States shall agree on administrative measures necessary to carry out the provisions of the Convention and particularly on the proofs to be furnished by residents of either Contracting State in order to benefit in the other State from the exemptions or reductions in tax provided for in the Convention.
5. The competent authorities of the Contracting States shall communicate directly with each other for the application of the Convention.
Article 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 27
MEMBERS OF A DIPLOMATIC MISSION OR A CONSULAR POST
Nothing in this Convention shall affect the fiscal privileges of members of a diplomatic mission or consular post under the general rules of international law or under the provisions of special agreements.
CHAPTER VII. – FINAL PROVISIONS
Article 28
ENTRY INTO FORCE
1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Brussels. The Convention shall enter into force on the fifteenth day after the date of the exchange of the instruments of ratification.
2. The provisions of the Convention shall have effect:
a) with respect to taxes due at source on income credited or payable on or after January 1 of the year next following the year in which the instruments of ratification have been exchanged;
b) with respect to other taxes charged on income of taxable periods beginning on or after January 1 of the year next following the year in which the instruments of ratification have been exchanged;
c) with respect to taxes on capital charged on elements of capital existing on January 1 of any year following the year in which the instruments of ratification have been exchanged.
3. The provisions of the Convention between the Socialist Federal Republic of Yugoslavia and the Kingdom of Belgium for the avoidance of double taxation of income and of capital signed at Belgrade, on 21 November 1980, shall cease to be effective with respect to any Slovenian or Belgian tax relating to income for which the present Convention has effect as respects that tax, in accordance with the provisions of paragraph 2.
Article 29
TERMINATION
This Convention shall remain in force until terminated by a Contracting State but either Contracting State may terminate the Convention, through diplomatic channels, by giving to the other Contracting State, written notice of termination not later than the 30th June of any calendar year from the fifth year following that in which the instruments of ratification have been exchanged. In the event of termination before July 1 of such year, the Convention shall cease to have effect:
a) with respect to taxes due at source on income credited or payable on or after January 1 of the year next following the year in which the notice of termination is given;
b) with respect to other taxes charged on income of taxable periods beginning on or after January 1 of the year next following the year in which the notice of termination is given;
c) with respect to taxes on capital charged on elements of capital existing on January 1 of any year following the year in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.
DONE in duplicate in Ljubljana on the 22nd day of June 1998 in the Slovenian, French, Dutch and English languages, all the texts being equally authoritative. In case of divergence between the texts, the English text shall prevail.
For the Government
of the Republic of Slovenia
Dr. Janez Drnovšek (s)
For the Government
of the Kingdom of Belgium
Jean – Luc Dehaene (s)
3. člen
Za izvajanje konvencije skrbi Ministrstvo za finance Republike Slovenije.
4. člen
Ta zakon začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 434-03/98-4/1
Ljubljana, dne 10. marca 1999
Predsednik
Državnega zbora
Republike Slovenije
Janez Podobnik, dr. med. l. r.
* Besedilo konvencije v francoskem in nizozemskem jeziku je na vpogled v Sektorju za mednarodne pravne zadeve Ministrstva za zunanje zadeve Republike Slovenije.
