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

  Wet van 23 december 2009 tot wijziging van enkele belastingwetten en enige andere wetten (Overige fiscale maatregelen 2010)

  As of 3 Jul 2014 · 2 provisions

  Deze tekst regelt meerdere fiscale uitzonderingen, waarderingen en faciliteiten, waaronder door schuiven van heffing bij bepaalde aandelenovergangen, een terbeschikkingstellingsvrijstelling, en regels voor MKB-beleggingen en douane- en accijnsovertredingen.

  Act or statute Open & Chat

• Netherlands

  Wet van 22 december 2021 tot wijziging van enkele belastingwetten en enige andere wetten (Overige fiscale maatregelen 2022)

  As of 27 Dec 2021 · 1 provisions

  This provision amends several Dutch tax rules, including monthly data reporting by childcare providers, rules for S&O declaration periods, refund procedures, and vehicle tax timing rules.

  Act or statute Open & Chat

• Netherlands

  Wet van 17 november 2005 tot wijziging van belastingwetten en enige andere wetten in verband met noodzakelijk technisch herstel (Technische herstelwet 2005)

  As of 6 Jul 2014 · 1 provisions

  This act makes a series of technical changes to several tax laws and sets a €39,000 minimum wage amount for a rule in the Wage Tax Act.

  Act or statute Open & Chat

• Netherlands

  Wet van 20 december 2007, houdende wijzigingen van enkele belastingwetten en enige andere wetten

  As of 5 Jul 2014 · 2 provisions

  This provision amends many Dutch tax and related laws, including rules for MKB-beleggingen, child tax credit, wage tax, dividend tax, VAT, and several procedural tax rules.

  Act or statute Open & Chat

• Netherlands

  Wet van 20 december 2007, houdende wijzigingen van enkele belastingwetten

  As of 5 Jul 2014 · 2 provisions

  This provision amends several Dutch tax acts, including changes to income tax and wage tax brackets, car-related CO2 thresholds, environmental taxes, a new packaging tax chapter, and a new flight tax chapter.

  Act or statute Open & Chat

• Netherlands

  Wet van 7 december 2000 tot aanpassing van enkele wetten in verband met de afschaffing van de titelbescherming en beëdiging van makelaars

  As of 9 Jul 2014 · 1 provisions

  This section renames several legal terms from “makelaar” to “tussenpersoon,” defines “tussenpersoon,” lets the kantonrechter appoint a taxateur if the parties do not agree, and puts the tax valuation costs on the seller.

  Act or statute Open & Chat

• Netherlands

  Besluit van 10 mei 2001, houdende vaststelling van het Besluit voorkoming dubbele belasting Nederland en Indonesië

  As of 8 Jul 2014 · 1 provisions

  This decree says the Netherlands–Indonesia income tax treaty is to be applied again as if still in force, under certain conditions, and the decree takes effect after publication with retroactive effect from 1 January 2001.

  Act or statute Open & Chat

• Netherlands

  Wet van 14 oktober 2015 tot wijziging van de Algemene wet inzake rijksbelastingen en enige andere wetten in verband met een regeling voor het elektronische berichtenverkeer (Wet elektronisch berichtenverkeer belastingdienst)

  As of 28 Oct 2015 · 1 provisions

  This provision requires certain tax-related messages to be sent electronically, and gives ministers power to set how the system works and when exceptions apply.

  Act or statute Open & Chat

• Netherlands

  Besluit van 24 september 1997 tot wijziging van het Besluit uitsluiting aftrek omzetbelasting 1968 (regeling aftrek voorbelasting op outplacement)

  As of 11 Jul 2014 · 1 provisions

  The amendment adds outplacement for an entrepreneur’s staff to the list of cases covered by the VAT input-tax deduction exclusion rules, with effect from 1 January 1998.

  Act or statute Open & Chat

• Netherlands

  Wet van 19 april 1999 tot wijziging van de Algemene wet op het binnentreden en het Wetboek van Burgerlijke Rechtsvordering (opheffing voor deurwaarders van het machtigingsvereiste voor het zonder toestemming binnentreden in een woning)

  As of 10 Jul 2014 · 1 provisions

  This provision changes the rules so bailiffs and tax bailiffs are included among officials who may enter a home without the resident’s consent where the law allows it, and it gives bailiffs access to any place when needed to carry out a seizure in aid of detention of a debtor.

  Order Open & Chat

• Netherlands

  Wet van 16 december 2010 houdende vaststelling van de Wet Belastingwet BES (Belastingwet BES)

  As of 2 Jul 2014 · 5 provisions

  This provision applies the BES tax law on the BES islands and sets rules for several taxes, including property tax, yield tax, and general consumption tax.

  Act or statute Open & Chat

• Netherlands

  Wet van 23 december 2009 tot wijziging van enkele belastingwetten en enige andere wetten (Fiscale vereenvoudigingswet 2010)

  As of 3 Jul 2014 · 2 provisions

  This provision gives taxpayers and withholding agents some election rights and sets several tax calculation rules, including a 4% forfaitary return and a €2,762 increase for certain minor children.

  Act or statute Open & Chat