Treaty Series Recueil des Traites - United Nations Treaty Collection

260 United Nations - Treaty Series 1964
Article 3
The Government of the Kingdom of the Netherlands confirms that all assets of
the German State and of German Ldinder and public corporations which after the
Second World War came under the control of the Kingdom of the Netherlands in the
areas referred to in article 4 of this Treaty, including assets which have replaced the
former assets, shall upon the entry into force of this Treaty be the property of the
Federal Republic of Germany or of the relevant public corporations.
Article 4
The Government of the Kingdom of the Netherlands confirms that the entry
into force of the Treaty cannot result in the application of the provisions of the Enemy
Property Order (Besluit Vijandelijk Vermogen) with respect to the persons mentioned
in article 37, paragraph 1, of the Netherlands Act of 26 September 1951 (Staatsblad
1951, 434) and their legal successors.
Article 5
1. It is agreed that the provisions of articles 5, 6 and 7 of the Treaty do not
relate to public property which is not used for public purposes.
2. The provisions of article 7, paragraph 1, of the Treaty do not relate to liabilities
arising out of loans contracted by the bailiffs' offices (Drostambten) at Elten
and Tiiddern under guarantee by the Kingdom of the Netherlands. Such liabilities
shall be assumed by the Kingdom of the Netherlands.
Article 6
For the purposes of article 18 of the Treaty, a person shall be regarded as domiciled
or resident in the areas referred to in article 4 of the Treaty if under the laws of the
requesting Contracting Party he is liable to taxation there by reason of his domicile,
residence, place of business management, or any other similar criterion.
Article 7
The obligation to provide information under the terms of articles 18 and 19 of
the Treaty does not apply to facts ascertained by the tax authorities from banks or
from institutions having the status of banks.
Article 8
For the purposes of articles 19 and 20 of the Treaty, the competent authority
in the Kingdom of the Netherlands shall be the Director of State Taxation (Directeur
van's Rijks belastingen) and the competent authority in the Federal Republic of
Germany shall be the General Finance Department (Oberfinanzdirektion).
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