PERSONAL TAX EXEMPTIONS. Members of the U.S. forces and dependents shall not be liable to pay any tax, fee, license charge, or similar charges, including VAT, in the territory of Finland on the purchase, ownership, possession, use, transfer between themselves, or transfer in connection with death, of their tangible movable property imported into the territory of Finland or acquired there for their own personal use. The exemption shall be applied in accordance with mutually determined procedures. Any reimbursement shall be provided within thirty (30) days of a receipt of a request. Members of the U.S. forces and dependents who possess or use sound and television broadcast receiving apparatus and Internet-capable devices in the territory of Finland shall be exempt from taxes, fees, license charges, or similar charges related to such use or possession. Motor vehicles owned by members of the U.S. forces and dependents shall be exempt from Finnish road taxes, registration or license fees, and similar charges, but not from the payment of tolls for the use of roads, bridges, and tunnels paid by members of the general public.
PERSONAL TAX EXEMPTIONS. 1. With respect to Article X of the NATO SOFA, members of the force, the civilian component, and dependents shall not be liable to pay any tax or similar charges, including the VAT, in Croatia on the ownership, possession, use, transfer among themselves, and to or from the force, or transfer in connection with death of their tangible movable property imported into Croatia or acquired therein for their own personal use.
2. The exemption from taxes on income provided by Article X of the NATO SOFA shall also apply to income received by members of the force, the civilian component, dependents and United States contractor employees from activities under this Agreement, and to income derived from sources outside Croatia.
PERSONAL TAX EXEMPTIONS. 10.1 With respect to Article IX of the Status of Forces Agreement, except as provided in this Article, the acquisition of goods and services in the Spanish market by members of the force or of the civilian component or by dependents for personal purposes shall be subject to applicable Spanish taxes. Members of the force and of the civilian component, however, shall not be liable to pay any tax to the Spanish state, autonomous agencies or Spanish local entities on the ownership, possession, use, transfer amongst themselves, or transfer by death of their tangible movable property imported into Spain or acquired there for their personal use. However, the second motor vehicle owned by a member of the force, or of the civilian component, shall be subject to the Spanish circulation tax.
10.2 The exemption from taxes on income provided by Article X of the Status of Forces Agreement shall also apply to income received by members of the force or of the civilian component from employment with the organizations referred to in Article 17 of this Agreement and to income derived from sources located outside of Spain.
10.3 The exemption from taxes on income provided by Article X of the Status of Forces Agreement shall not apply to other income from sources in Spain that would otherwise be taxable under Spanish law.
PERSONAL TAX EXEMPTIONS. With respect to Article IX of the Status of Forces Agreement, the acquisition of goods and services in the United States market by members of the force or of the civilian component or by dependents for personal purposes shall be subject to applicable United States taxes. Members of the force and the civilian component are not required to pay any tax to the United States or United States local entities on the ownership and possession of their tangible movable property imported into the United States under the Status of Forces Agreement for their personal and exclusive use.
PERSONAL TAX EXEMPTIONS. Members of the U.S. forces and dependents shall not be liable to pay any tax, fee, license charge, or similar charges, in the territory of Estonia on the ownership, possession, use, transfer between themselves, or transfer in connection with death, of their tangible movable property imported into Estonia or acquired there for their own personal use.
PERSONAL TAX EXEMPTIONS. Members of the CAF and their dependants, except dependants who are nationals of or ordinarily resident in the Republic of Latvia, will not be liable to pay any tax, fee, license charge, or similar charges, including VAT, in the territory of Latvia on the ownership, possession, use, transfer between themselves, or transfer in connection with death, of their tangible movable property imported into Latvia or acquired there for their own personal use. The exemption will be applied in accordance with procedures to be mutually determined and in accordance with the applicable laws and regulations as provided by the Latvian Government. Members of the CAF and dependants who possess or use sound and television broadcast receiving apparatus and internet-capable devices in the territory of Latvia will be exempt from taxes, fees, license charges, or similar charges related to such use or possession. Motor vehicles owned by members of the CAF and dependants will be exempt from Latvian road taxes, registration or license fees, and similar charges, but not from the payment of tolls for the use of roads, bridges, and tunnels paid by members of the general public. Reimbursement upon exportation is not precluded under this Section. The exemption from taxes on income provided by NATO SOFA, Article X, will also apply to income received by members of the CAF, dependants, and GC contractors from employment with the organizations referred to in Section II, paragraph 3, and activities addressed in Sections XXI and XXII of this MOU, and from sources outside Latvia. The provisions of Latvian laws and regulations pertaining to the obligation of an employer or self-employed individual to withhold or pre-pay income taxes and social security contributions will not be applicable to income exempt from taxation in Latvia.
PERSONAL TAX EXEMPTIONS. Members of the U.S. forces and dependents shall not be liable to pay any tax, fee, license charge, or similar charges, including VAT, in the territory of Sweden on the purchase, ownership, possession, use, transfer between themselves, or transfer in connection with death, of their tangible movable property imported into the territory of Sweden or acquired there for their own personal use. The exemption shall be applied in accordance with mutually determined procedures. Any reimbursement shall be provided within thirty (30) days of a receipt of a request. Such goods may not exceed reasonable amounts for personal use and must not indicate, by their nature or quantity, that the goods are being purchased for commercial reasons. Members of the U.S. forces and dependents who possess or use sound and television broadcast receiving apparatus and Internet-capable devices in the territory of Sweden shall be exempt from taxes, fees, license charges, or similar charges related to such use or possession. Motor vehicles owned by members of the U.S. forces and dependents shall be exempt from Swedish road taxes, registration or license fees, and similar charges, but not from the payment of tolls for the use of roads, bridges, and tunnels paid by members of the general public.
PERSONAL TAX EXEMPTIONS. Importation and Exportation for Official Purposes Article 22 Personal Importation and Exportation Article 23 Customs Procedures Article 24 Military Service Support Activities Article 25 Financial Institutions Article 26 Military Postal Services Article 27 Telecommunications Article 28 Logistics Support and Utilities Article 29 Currency Article 30 Security Article 31 Environment and Safety Article 32 Healthcare Article 33 Contracting Procedures Article 34 Status of Contractors Article 35 Labor Article 36 Implementation and Dispute Settlement Article 37 Final Provisions Annex A Agreed Facilities and Areas Annex B Support to U.S. Forces’ Presence Appendix 1 to Annex B List of Polish–Provided Infrastructure Projects
PERSONAL TAX EXEMPTIONS. Members of the U.S. forces shall not be liable to pay any tax, fee, license charge, or similar charges, including VAT, in the territory of Denmark on the purchase, ownership, possession, use, transfer between themselves, or transfer in connection with death, of their tangible movable property imported into the territory of Denmark or acquired there for their own personal use. Such goods may not exceed reasonable amounts for personal use and must not indicate, by their nature or quantity, that the goods are being purchased for commercial reasons. Dependents, as defined in Article 2, Paragraph 6, of this Agreement, shall enjoy the benefit of, and be authorized to utilize, the exemptions of members of U.S. forces described in this Article. The exemption shall apply at the time of purchase, if feasible, or be reimbursed within thirty (30) days of a request, in accordance with mutually determined procedures.
PERSONAL TAX EXEMPTIONS. Confirming the spirit of the 1950 and 1952 Agreements, members of the U.S. forces and dependents shall not be liable to pay any tax, fee, license charge, or similar charges, including VAT, in the territory of Norway on the purchase, ownership, possession, use, transfer between themselves, or transfer in connection with death of their tangible movable property imported into the territory of Norway or acquired there for their own personal use. An exemption shall be applied in accordance with procedures mutually determined. Members of the U.S. forces and dependents who possess or use sound and television broadcast receiving apparatus and Internet- capable devices in the territory of Norway shall be exempt from taxes, fees, license charges, or similar charges related to such use or possession. Motor vehicles owned by members of the U.S. forces and dependents shall be exempt from Norwegian road taxes, registration or license fees, and similar charges, but not from the payment of tolls for the use of roads, bridges, and tunnels paid by members of the general public.
