{"id":2301,"date":"2020-07-27T15:43:07","date_gmt":"2020-07-27T14:43:07","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=2301"},"modified":"2025-08-25T09:57:02","modified_gmt":"2025-08-25T09:57:02","slug":"toepassing-belastingverdrag-wie-is-de-bestuurder","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=toepassing-belastingverdrag-wie-is-de-bestuurder","title":{"rendered":"[:nl]Toepassing belastingverdrag: wie is de bestuurder?[:en]Application tax treaty: who is the director?[:]"},"content":{"rendered":"

[:nl]Het voeren van een titel van directeur is nog geen bestuurder in de zin van het belastingverdrag.<\/p>\n

De verdeling van heffingsrechten is vaak verschillend of een persoon een \u201cgewone\u201d werknemer is of statutair directeur\/commissaris.<\/p>\n

Volgens Hof Den Haag geldt voor de uitleg van het begrip bestuurder uit het belastingverdrag met Luxemburg een dubbele toets. Een formele toets en een materi\u00eble toets. De bestuurder moet statutair, formeel, bestuurder zijn. En hij moet feitelijk bestuurderswerkzaamheden verrichten.<\/p>\n

Een man woonde in Nederland en was \u2018directeur legal & compliance\u2019 in dienstbetrekking werkzaam bij een Luxemburgse vennootschap. Deze vennootschap maakte deel uit van een groep financi\u00eble instellingen. De man had ook indirect een belang van 5% in de Luxemburgse vennootschap. In 2013 werkte de man gemiddeld twee dagen per week in Luxemburg en anderhalve dag per week thuis. De werkzaamheden in Nederland betroffen bestuurswerkzaamheden voor de Luxemburgse vennootschap.<\/p>\n

https:\/\/uitspraken.rechtspraak.nl\/inziendocument?id=ECLI:NL:GHDHA:2020:1317<\/a>[:en]The holding of a director’s title is not yet a director within the meaning of the tax treaty.<\/p>\n

The distribution of tax duties is often different whether a person is an “ordinary” employee or statutory director\/commissioner.<\/p>\n


\nAccording to the Court of The Hague, a double test applies to the interpretation of the concept of director from the tax treaty with Luxembourg. A formal test and a material test. The driver must be a statutory, formal, driver. And he actually has to do driver work.<\/p>\n

A man lived in the Netherlands and was ‘director of legal & compliance’ in employment at a Luxembourg company. This company was part of a group of financial institutions. The man also indirectly had a 5% stake in the Luxembourg company. In 2013, the man worked on average two days a week in Luxembourg and one and a half days a week at home. The work in the Netherlands concerned administrative activities for the Luxembourg company.<\/p>\n

https:\/\/uitspraken.rechtspraak.nl\/inziendocument?id=ECLI:NL:GHDHA:2020:1317<\/a>[:]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","meta":{"_acf_changed":false,"iawp_total_views":0},"class_list":["post-2301","news","type-news","status-publish","hentry"],"acf":[],"yoast_head":"\n[:nl]Toepassing belastingverdrag: wie is de bestuurder?[:en]Application tax treaty: who is the director?[:] - Witscraft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/witscraft.roads-technology.com\/?news=toepassing-belastingverdrag-wie-is-de-bestuurder\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:nl]Toepassing belastingverdrag: wie is de bestuurder?[:en]Application tax treaty: who is the director?[:] - Witscraft\" \/>\n<meta property=\"og:description\" content=\"[:nl]Het voeren van een titel van directeur is nog geen bestuurder in de zin van het belastingverdrag. 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