Taxation in the Netherlands

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Bibliographic Information

Taxation in the Netherlands

by Gerrit te Spenke and A. Peter Lier

Kluwer Law and Taxation, c1992

Available at  / 4 libraries

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Includes index

Description and Table of Contents

Description

A summary of the main features of the Netherlands tax system. Its main purpose is to provide foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands, focusing on income and corporate income tax. Special attention is paid to the participation exemption applicable under the latter one. The authors also look at two other taxes almost every investor wil be confronted with, namely wages tax and value added tax. It also deals with the taxes small businesses and private individuals will have to deal with, such as taxation upon death, property transfer tax, the taxation of non-residents, and the Netherlands tax treaties.

Table of Contents

  • Part 1 General introduction: the tax system
  • collection of taxes
  • tax administration. Part 2 The General Tax Act: general application
  • tax return
  • taxes levied by assessment
  • taxes levied by self-assessment
  • objection and appeal
  • interest
  • anti-avoidance provisions
  • international matters
  • special provisions
  • offences, penalties. Part 3 Income tax: general
  • definition of income
  • business income
  • income from personal services
  • investment income
  • income from periodic payments
  • gains from a substantial interest in a company
  • redemption payments, income in kind
  • deductions
  • loss relief
  • miscellaneous
  • taxation of non-resident individuals
  • double tax relief
  • rates and personal allowances. Part 4 Corporate income tax: taxable entities
  • definition of profit (domestic taxpayers)
  • tax-free reserves
  • exemptions
  • gifts
  • loss relief
  • fiscal unity
  • mergers and reorganization
  • investment institutions
  • insurance companies
  • non-resident corporations
  • double tax relief
  • the corporate income tax rate. Part 5 Wages tax: employee, employment, withholding agent
  • the tax base
  • non-resident employees
  • rates
  • payment of the tax
  • liability in case of hiring of personnel
  • liability in case of subcontracting. Part 6 Social security system: national insurance schemes
  • employed persons insurance schemes. Part 7 Net wealth tax: definition of net wealth
  • assets
  • liabilities
  • taxation of non-residents
  • double tax relief
  • rates. Part 8 Dividend withholding tax: taxable persons
  • the tax base
  • exemptions
  • the tax rate
  • the way in which the tax is levied
  • refund of withholding tax
  • filing of return. Part 9 Value added tax (BTW): the taxpayer
  • the taxable object
  • the tax basis
  • tax rates and exemptions
  • the setting-off of tax
  • special objects
  • formalities. Part 10 Estate tax, gift tax and transfer duty: residence and nationality
  • donation
  • acquisition through inheritance
  • valuation
  • debts and funeral expenses
  • exemptions
  • double tax relief
  • tax rates. Part 11 Transfer tax, insurance tax, capital tax. Part 12 Tax treaties: treaty overrules
  • double tax relief
  • dividend-, interest-, and royalty withholding tax rates. Part 13 Miscellaneous: real estate tax
  • import duties
  • agricultural levies
  • excise taxes
  • lottery tax
  • motor vehicle tax.

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