{"id":199,"date":"2015-06-05T10:13:45","date_gmt":"2015-06-05T08:13:45","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/verdrag-met-duitsland\/"},"modified":"2026-03-03T10:32:30","modified_gmt":"2026-03-03T09:32:30","slug":"treaty-with-germany","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/verdrag-met-duitsland\/","title":{"rendered":"Treaty with Germany"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1163\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20150605_Nederland_Duitsland_verdrag_VWGNijhof-1024x384.jpg\" alt=\"20150605_Netherlands_Dutch_Treaty_VWGNijhof\" width=\"1024\" height=\"384\" \/><\/p>\n<p>The law by which the Dutch Parliament approves the new tax treaty between the Netherlands and Germany concluded in Berlin in 2012 was published in the Official Gazette on 4 June 2015. That law thus entered into force on 5 June 2015. That is not the date on which the new tax treaty will take effect. That will take place on <strong>1 January 2016<\/strong>. The tax treaty has a one-year transition period. In 2016, individuals entitled to greater benefits under the 1959 treaty than under the new treaty can still rely on the old treaty.<\/p>\n<p>The Approval Act contains the transitional arrangement for German resident beneficiaries of pension, annuity and social security payments from the Netherlands (pensionados).<\/p>","protected":false},"excerpt":{"rendered":"<p>De wet waarmee het Nederlandse Parlement het in 2012 in Berlijn tot stand gekomen nieuwe belastingverdrag tussen Nederland en Duitsland goedkeurt, is op 4 juni 2015 in het Staatsblad gepubliceerd. Die wet is daarmee op 5 juni 2015 van kracht geworden. Dat is niet de datum waarop het nieuwe belastingverdrag gaat werken. Dat geschiedt op [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-199","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=199"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/199\/revisions"}],"predecessor-version":[{"id":2212,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/199\/revisions\/2212"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}