Art. 6 Overeenkomst tussen het Koninkrijk der Nederlanden en de Internationale Organisatie voor Migratie betreffende de juridische status, de voorrechten en immuniteiten van de Organisatie in Nederland

1. Within the scope of its official activities, the Organization and its assets, income and other property shall be exempt from all direct taxes. Direct taxes include income tax, capital tax, corporation tax and direct taxes levied by local authorities. 2. The Organization shall, on application, be granted exemption from motor vehicle tax in respect of its motor vehicles used for its official activities. 3. The Organization shall be accorded a refund of value added tax paid on the supply of goods or services of considerable value - with the exception of motor vehicles - necessary for the official activities of the Organization. In this connection, it is envisaged that claims for refund will be made only in respect of goods or services supplied on a recurring basis or involving considerable expenditure such as the furnishing of the premises of the Mission of the Organization. The Organization shall be accorded a refund of the excise duty element included in the price of spirits and hydrocarbons such as fuel oils and motor fuels purchased by the Organization and necessary for its official activities. 4. Goods, including motor vehicles whose import or export by the Organization is necessary for the exercise of its official activities shall be exempt from all import duties and taxes and from all prohibitions and restrictions on import or export. 5. The provisions of the preceding section shall not apply to taxes and duties that are no more than charges for public utility services. 6. Goods acquired or imported under the preceding sections shall not be sold, given away or otherwise disposed of except in accordance with conditions agreed with the Government. 7. No exemption shall be granted under the preceding sections, in respect of goods purchased or imported, or services provided, for the personal benefit of the staffmembers of the Organization.

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