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 21 december 2000 tot wijziging van de Gemeentewet met betrekking tot de onroerende-zaakbelastingen

  As of 9 Jul 2014 · 1 provisions

  This provision amends municipal property-tax rules, including how rates for non-residential property may differ from residential rates and when tax reductions can be limited.

  Act or statute Open & Chat

• Netherlands

  Besluit van 23 december 2015, houdende vaststelling van het tijdstip van de inwerkingtreding van artikel XLII, onderdelen A, B, C en D, en artikel L van het Belastingplan 2016

  As of 30 Dec 2015 · 1 provisions

  This decision sets the commencement date for parts of the 2016 Tax Plan and assigns the Minister of Finance to carry it out.

  Act or statute Open & Chat

• Netherlands

  Wet van 17 december 2026, houdende Tweede wijziging van de Wet minimumbelasting 2024 in verband met de in december 2023, juni 2024 en januari 2025 internationaal overeengekomen administratieve richtsnoeren en een aantal overige technische wijzigingen (Tweede wet aanpassing Wet minimumbelasting 2024)

  As of 27 Jan 2026 · 1 provisions

  This section defines and adjusts minimum-tax concepts for group entities, deferred tax items, and related reporting rules, and states when the law and parts of it take effect.

  Act or statute Open & Chat

• Netherlands

  Besluit van 31 maart 2005 tot inwerkingtreding van enige wijzigingen in de fiscale wetgeving voor bestelauto’s

  As of 6 Jul 2014 · 1 provisions

  This decision brings Articles XIII, XVII and XVIII of the 2005 Tax Plan into force from 1 July 2005.

  Act or statute Open & Chat

• Netherlands

  Wet van 21 december 2022 tot wijziging van de Wet belastingen op milieugrondslag voor de invoering van een minimum CO2-prijs voor de industrie (Wet minimum CO2-prijs industrie)

  As of 27 Dec 2022 · 1 provisions

  This provision sets CO2-related tax rates, including €41.75 per ton CO2-equivalent for one case, and says the rate for greenhouse gas installations is reduced by the futures price but cannot go below zero.

  Act or statute Open & Chat

• Netherlands

  Besluit van 28 december 1996 tot wijziging van enige algemene maatregelen van bestuur

  As of 12 Jul 2014 · 1 provisions

  This decree changes several Dutch tax and tax-collection rules, including a rule that can treat an owner-managers’ work relationship as employment and rules for tax deferral by the receiver.

  Act or statute Open & Chat

• Netherlands

  Wet van 18 december 2003, houdende wijziging van enkele belastingwetten c.a. (Belastingplan 2004)

  As of 7 Jul 2014 · 2 provisions

  This amendment act changes several tax rules, including income tax brackets, deductions, childcare relief, wage tax exemptions, and rules for the home-loan and home-equity treatment.

  Act or statute Open & Chat

• Netherlands

  Wet van 20 december 2023 tot wijziging van enkele belastingwetten (Wet fiscale Klimaatmaatregelen glastuinbouw)

  As of 27 Dec 2023 · 1 provisions

  This provision introduces a CO2 tax for greenhouse horticulture, sets exemption rules, requires monitoring of burned natural gas, and sets annual tax rates and a reporting duty for the Minister of Finance.

  Act or statute Open & Chat

• Netherlands

  Besluit van 18 december 2013 tot wijziging van enige uitvoeringsbesluiten op het gebied van belastingen en toeslagen

  As of 25 Jun 2014 · 3 provisions

  This provision adjusts several Dutch tax and benefit rules, including pensions, foreign vehicles, waste and energy tax, and MyOverheid administration.

  Act or statute Open & Chat

• Netherlands

  Wet van 11 oktober 2007 tot wijziging van de Wet rechtspositie rechterlijke ambtenaren in verband met de formalisering van een onderdeel van de Arbeidsvoorwaardenovereenkomst Rechterlijke Macht 1/1/2005–31/7/2007

  As of 5 Jul 2014 · 1 provisions

  A judicial officer or trainee judicial officer keeps 75% of pay during parental leave hours, reduced by any parental leave tax credit for those hours. If a credit is granted, they may request the difference, and that request must be filed within six months after the credit is granted.

  Act or statute Open & Chat

• Netherlands

  Besluit van 28 december 1996, houdende wijziging van het Uitvoeringsbesluit loonbelasting 1965 en van het Uitvoeringsbesluit inkomstenbelasting 1964

  As of 12 Jul 2014 · 1 provisions

  This decree changes payroll-tax and income-tax rules, including a new option for certain employment relationships to be treated as employment if stated conditions are met and the inspector decides so.

  Act or statute Open & Chat

• Netherlands

  Wet van 17 november 2011 houdende goedkeuring van het op 25 augustus 2010 te Tokio tot stand gekomen Verdrag tussen het Koninkrijk der Nederlanden en Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen, met Protocol (Trb. 2010, 249 en Trb. 2011, 84)

  As of 1 Jul 2014 · 1 provisions

  This section approves the tax treaty and protocol between the Netherlands and Japan for the European part of the Netherlands, and says the law starts the day after the Staatsblad issue date.

  Act or statute Open & Chat