Esheria Regulatory Atlas

Tax law in Netherlands

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

459 matching statutes

• Netherlands

  Besluit van 6 december 1995 tot wijziging van het Uitvoeringsbesluit belastingen van rechtsverkeer, het Uitvoeringsbesluit accijns, het Uitvoeringsbesluit verbruiksbelastingen van alcoholvrije dranken en van enkele andere produkten, het Uitvoeringsbesluit belasting van personenauto's en motorrijwielen 1992 en het Uitvoeringsbesluit motorrijtuigenbelasting 1994

  As of 12 Jul 2014 · 1 provisions

  This provision updates several tax rules, including permits for a fiscal representative for insurance tax, excise refund rules for LPG, and conditions for certain motor-vehicle tax reliefs.

  Act or statute Open & Chat

• Netherlands

  Wet van 30 november 2006, houdende wijziging van belastingwetten ter realisering van de doelstelling uit de nota «Werken aan winst»

  As of 6 Jul 2014 · 2 provisions

  This amendment changes several Dutch corporate and personal income tax rules, including depreciation limits, the MKB profit exemption, participation exemption rules, and special regimes for patent-derived profits and group interest results.

  Act or statute Open & Chat

• Netherlands

  Wet van 8 maart 2017 tot wijziging van de Wet uitfasering pensioen in eigen beheer en overige fiscale pensioenmaatregelen

  As of 27 Mar 2017 · 1 provisions

  This provision says when certain pension-related costs and charges are counted in profit, and it limits that first rule to cases where a transitory asset item was already included in a tax return filed by 20 September 2016.

  Act or statute Open & Chat

• Netherlands

  Besluit van 16 april 2015 tot uitvoering van de Wet allocatie arbeidskrachten door intermediairs (Besluit allocatie arbeidskrachten door intermediairs)

  As of 7 May 2015 · 2 provisions

  This provision sets quarterly data-sharing and security rules for the bewerker, Inspectie SZW, the tax authority, and certificerende instellingen, and it also sets recidive-based rules for preventive work stoppage.

  Act or statute Open & Chat

• Netherlands

  Wet van 14 mei 2013 tot wijziging van de Invorderingswet 1990 (Wet uitstel van betaling exitheffingen)

  As of 23 Jun 2014 · 1 provisions

  A taxpayer in the EU or EEA may request deferral of payment if sufficient security is provided, and the request must be made with the relevant tax return.

  Order Open & Chat

• Netherlands

  Besluit van 13 december 2002 tot wijziging van het Uitvoeringsbesluit motorrijtuigenbelasting 1994

  As of 8 Jul 2014 · 1 provisions

  The decree changes a motor vehicle tax implementing rule so that, for trucks and buses, the holder must submit a declaration that the vehicle is used only non-commercially.

  Act or statute Open & Chat

• Netherlands

  Wet van 20 december 2023 tot wijziging van enkele belastingwetten en enige andere wetten (Belastingplan BES eilanden 2024)

  As of 27 Dec 2023 · 1 provisions

  This provision sets tax administration rules for BES-related taxes, including filing, payment, reporting, time limits, penalties, and some special rules for minimum tax and property tax.

  Act or statute Open & Chat

• Netherlands

  Besluit van 15 december 2005, houdende aanpassing van enige fiscale uitvoeringsbesluiten

  As of 6 Jul 2014 · 1 provisions

  This decree amends several Dutch tax rules, including pension and annuity valuation, payroll tax tables, withholding-tax offset rules, double-tax relief, and tax collection interest, and it enters into force on 1 January 2006 with some retroactive parts.

  Act or statute Open & Chat

• Netherlands

  Wet van 15 september 2005, houdende wijziging van de Wet op de vennootschapsbelasting 1969 (vervallen van de concernfinancieringsregeling)

  As of 6 Jul 2014 · 1 provisions

  This section amends the corporate income tax law by repealing article 15b and keeping older rules temporarily in force for certain taxpayers who met the article 15b regime on 11 July 2001.

  Act or statute Open & Chat

• Netherlands

  Besluit van 5 april 2006 tot vaststelling van het tijdstip van inwerkingtreding van de faciliteiten voor de film uit het Belastingplan 2006

  As of 5 Jul 2014 · 1 provisions

  This decision sets the start dates for several film-related tax measures in the Belastingplan 2006.

  Act or statute Open & Chat

• Netherlands

  Wet van 24 april 2019 tot wijziging van de Wet op de vennootschapsbelasting 1969 en de Wet op de dividendbelasting 1965 in verband met enkele spoedreparaties inzake de fiscale eenheid (Wet spoedreparatie fiscale eenheid)

  As of 16 May 2019 · 1 provisions

  This section changes how certain fiscal-unity tax rules are applied, treating specified articles as if no fiscal unity exists in some cases.

  Act or statute Open & Chat

• Netherlands

  Besluit van 19 december 1997 tot wijziging van het Uitvoeringsbesluit motorrijtuigenbelasting 1994

  As of 11 Jul 2014 · 1 provisions

  Applicants for the hybrid vehicle tax reduction must request it from the inspector and submit written proof and vehicle weight details.

  Act or statute Open & Chat