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Exemption from Taxation

Eileen Denza

From: Diplomatic Law: Commentary on the Vienna Convention on Diplomatic Relations (3rd Edition)

Professor Eileen Denza

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From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 20 April 2024

Diplomatic immunity — Diplomatic missions — Immunity from jurisdiction, taxation of foreign state property — Customary international law — Consulates — Immunity from jurisdiction, states — Diplomatic privileges
A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except: (a) indirect taxes of a kind which are normally incorporated in the price of goods or services; (b) dues and taxes on private immovable property situated in the territory of the receiving State, unless he holds it on behalf of the sending State for the purposes of the mission; (c) estate, succession or inheritance duties levied by the receiving State, subject to the provisions of paragraph 4 of Article 39; (d) dues and taxes on private income...
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