ARTICLE 6

U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992) · 2026-10-03 edition · updated 2026-10-04 · United States

Paragraph 2 of Article 35 of the Convention shall be amended by adding the following:

"The provisions of paragraph 1 shall also not apply with respect to dividends paid by a person resident in the United States that is a Real Estate Investment Trust from gains realizes on the disposition of real property situates in the Unites States."

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▸Contents — U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

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