Art. 12 Gastlandverdrag tussen het Koninkrijk der Nederlanden en het Internationaal Instituut voor Democratie en Verkiezingsondersteuning inzake de immuniteit en privileges van het Internationaal Instituut voor Democratie en Verkiezingsondersteuning en zijn functionarissen — Exemption from taxes and duties

1. Within the scope of its official activities, International IDEA, its assets, income and other property shall be exempt from all direct taxes levied by the Host Country authorities. 2. Within the scope of its official activities, International IDEA shall be exempt from: import taxes and duties (“belastingen bij invoer”); motor vehicle tax (“motorrijtuigenbelasting”, “MRB”); tax on passenger motor vehicles and motor cycles (“belasting van personenauto’s en motorrijwielen”, “BPM”); value added tax (“omzetbelasting”, “BTW”) paid on goods and services supplied on a recurring basis or involving considerable expenditure; excise duties (“accijnzen”) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels; real property transfer tax (“overdrachtsbelasting”); insurance tax (“assurantiebelasting”); energy tax (“regulerende energiebelasting”, “REB”); tax on water mains (“belasting op leidingwater”, “BOL”); and any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, imposed by the Kingdom of the Netherlands subsequent to the date of signature of this Agreement. 3. The exemptions provided for in paragraph 2, sub-paragraphs d), e), f), g), h), i) and j) of this Article may be granted by way of a refund. 4. Goods acquired or imported under the terms set out in paragraph 2 above shall not be sold, loaned, given away or otherwise disposed of, except in accordance with conditions agreed upon with the Government. 5. No exemption will be granted in respect of taxes and duties which represent charges for specific services rendered.

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