Re:On Receiving my Certificate of Loss of Nationality
by hbrav on Thursday October 14, 2021 @05:25PM
(#28870371)
I expect there is such a treaty, but presumably it specifies that the Netherlands will have certain obligations regarding US citizens that reside in the Netherlands. I doubt it will be specific on who actually is a US citizen.
Further, you might still be able to prevail in a court. You would essentially be asking a court to find that you have a unilateral right to renounce a citizenship. Again, I doubt such a right is explicitly set out in any Netherlands law, but you would would be arguing that such a right is implied by some other principles. If the court were to find in your favor, the fact that the Netherlands has a treaty to the contrary would merely mean that the treaty was now incompatible with Dutch law.
Re:On Receiving my Certificate of Loss of Nationality
by PaulDavisThe1st on Thursday October 14, 2021 @08:07PM
(#28872036)
The obligations are not owed to the Dutch, and I find extremely unlikely that the tax treaty includes language which says "the fee for renouncing citizenship, if unpaid, shall be paid to the Dutch". In the outlined scenario, no taxes are owed. What is not paid is the fee for renoucning, and what has not been done is filing the paperwork. So the question is whether the tax treaty covers this, and whether or not a Dutch court would try to act on behalf of the US government regarding these matters.
Re:On Receiving my Certificate of Loss of Nationality
by Scoundreller on Thursday October 14, 2021 @04:31PM
(#28869649)
It depends on the treaty, many are like you say, but not all include mutual collection/enforcement of tax debts.
This is incorrect. The method of enforcing tax obligations is spelled out in bilateral tax treaties. In this instance the US would lean on the Netherlands to enforce it and failure to pay the obligations to the Dutch would be punished by whatever their tax law says.