First, it is limited to the amount of the foreign tax which a natural person resident in the Netherlands could have deducted from Netherlands tax under a convention for the prevention of double taxation concluded between the Kingdom of the Netherlands and the country of the investment.
Esiteks on see piiratud välisriigi maksu summaga, mille füüsilisest isikust Madalmaade resident võib maha arvata Madalmaade maksust Madalmaade Kuningriigi ja investeerimisriigi vahel sõlmitud