Document ID: chunk:federal_register_of_legislation:C2016C01068:section:13:p17
Version: federal_register_of_legislation:C2016C01068
Segment Type: section
Provision Reference: s 13 (pt 17/30)
Character Range: 64477–67277

on any private gainful occupation in the receiving State or to any member of the family of any such employee.
Article 47
Exemption from work permits
1. Members of the consular post shall, with respect to services rendered for the sending State, be exempt from any obligations in regard to work permits imposed by the laws and regulations of the receiving State concerning the employment of foreign labour.
2. Members of the private staff of consular officers and of consular employees shall, if they do not carry on any other gainful occupation in the receiving State, be exempt from the obligations referred to in paragraph 1 of this Article.
Article 48
Social security exemption
1. Subject to the provisions of paragraph 3 of this Article, members of the consular post with respect to services rendered by them for the sending State, and members of their families forming part of their households, shall be exempt from social security provisions which may be in force in the receiving State.
2. The exemption provided for in paragraph 1 of this Article shall apply also to members of the private staff who are in the sole employ of members of the consular post, on condition:
             (a) that they are not nationals of or permanently resident in the receiving State; and
             (b) that they are covered by the social security provisions which are in force in the sending State or a third State.
3. Members of the consular post who employ persons to whom the exemption provided for in paragraph 2 of this Article does not apply shall observe the obligations which the social security provisions of the receiving State impose upon employers.
4. The exemption provided for in paragraphs 1 and 2 of this Article shall not preclude voluntary participation in the social security system of the receiving State, provided that such participation is permitted by that State.
Article 49
Exemption from taxation
1. Consular officers and consular employees and members of their families forming part of their households 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 or taxes on private immovable property situated in the territory of the receiving State, subject to the provisions of Article 32;
             (c) estate, succession or inheritance duties, and duties on transfers, levied by the receiving State, subject to the provisions of paragraph (b) of Article 51;
             (d) dues and taxes on private income, including capital gains, having its source in the receiving State and capital taxes relating to investments made in commercial or financial undertakings in the receiving State;
             (e)