- 1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic
missions or consular posts under the general rules of international law or under the
provisions of special agreements.
- 2 For the purposes of the Convention, an individual who is a member of a diplomatic
mission or consular post of a Contracting State in the other Contracting State or
in a third State and who is a national of the sending State shall be deemed to be
a resident of the sending State if he is subjected therein to the same obligations
in respect of taxes on income as are residents of that State.
- 3 The Convention shall not apply to international organisations, organs and officials
thereof and members of a diplomatic mission or consular post of a third State, being
present in a Contracting State, if they are not subjected therein to the same obligations
in respect of taxes on income as are residents of that State.
Citation to select or copy
Switzerland / Netherlands; https://wetten.overheid.nl/BWBV0004082/2020-11-30/0/Verdrag_2/afdrukken; edition official-amended-English-publication; source version 2020-11-30; article Article 27. Members of diplomatic missions and consular posts; English; source role official-amended-English-publication; Different supplementaryscope fromFedlex;2011competent-authorityagreement not included OnlyWettenbankConvention/integralProtocol complete French authenticlanguage declared butnotprovided inthisnewedition No semanticalignment/currentness/humanreview/authentic-consolidation/indexingapproval; source SHA-256 d07540a8ba62c4f80754bc1066a0c8ac2119975906b72f0281b2ba91875e63a3; unreviewed source text, current applicability unverified; /editions/ch-nl-2010-wetten-20201130-qualified-v1/en/articles/article-27/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
https://wetten.overheid.nl/BWBV0004082/2020-11-30/0/Verdrag_2/afdrukken · official-amended-English-publication; source version 2020-11-30
official-amended-English-publication · Different supplementaryscope fromFedlex;2011competent-authorityagreement not included OnlyWettenbankConvention/integralProtocol complete French authenticlanguage declared butnotprovided inthisnewedition No semanticalignment/currentness/humanreview/authentic-consolidation/indexingapproval
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Distinct qualified Wettenbank publication
Complete Convention and integral Protocol for this publisher scope only. The 2011 competent-authority agreement is not included. This is not the Fedlex source edition and closes no original Fedlex language gap.
Dutch and English are admitted as qualified source-reader languages in this preview. French is named in the underlying authentic-language clause but is not supplied. No authentic consolidation, semantic alignment or current applicability is certified.
Different supplementaryscope fromFedlex;2011competent-authorityagreement not included OnlyWettenbankConvention/integralProtocol complete French authenticlanguage declared butnotprovided inthisnewedition No semanticalignment/currentness/humanreview/authentic-consolidation/indexingapproval
No independent currentness, wording or cross-language approval.
Actual supplied body languages: English, Nederlands. A language named by an instrument is not a supplied translation.
The source-language qualification above concerns the earlier retained Nederlands publication. The active language has its own source and role below.
Edition
official-amended-English-publication; source version 2020-11-30
Text available here
English, Nederlands
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Languages recorded in source metadata: Nederlands, Français, English. This is not a promise of available text or a translation.
Edition notes and known limitations
Separate Wettenbank2020 source edition: complete Convention and integral Protocol only. Different supplementary scope from Fedlex;2011 competent-authority agreement remains missing. No Fedlex EN/NL language-gap closure, no new country-pair credit, no human semantic/currentness/authentic-consolidation approval.
Dutch and English are complete official publisher language components of the same actual BWB/version. Proposed EN body depends on parent-controlled creation/admission of this distinct record; it is not yet attached or deployed.
The underlying clause names French as authentic too; no French body or full authentic-language-set completion is claimed.
The separately published2019 Dutch amending Protocol remains a distinct unmerged/uncredited instrument; retained2019 publication is date/identity evidence only.
Source authority, text completeness and currentness still require human review.