Esheria Regulatory Atlas

Tax law in Netherlands

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

459 matching statutes

• 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

• Netherlands

  Wet van 9 september 1998 tot gemeentelijke herindeling in de Bommelerwaard

  As of 11 Jul 2014 · 1 provisions

  This provision reorganizes municipalities in the Bommelerwaard, abolishes several existing municipalities, creates Zaltbommel and Maasdriel, and sets rules for elections, legal transitions, and local property-tax valuation dates.

  Act or statute Open & Chat

• Netherlands

  Wet van 30 oktober 1997 tot wijziging van de Wet op de inkomstenbelasting 1964 (aanpassing belastingheffing met betrekking tot tijdelijke genotsrechten)

  As of 11 Jul 2014 · 1 provisions

  This Act amends the Dutch Income Tax Act 1964 for temporary rights to benefits, sets a 4.8% income rule in certain cases, allows time-based adjustment, and gives the Act retroactive effect in one specified situation.

  Act or statute Open & Chat

• Netherlands

  Besluit van 14 december 2001 tot inwerkingtreding van enige wijzigingen in de Wet belastingen op milieugrondslag

  As of 9 Jul 2014 · 1 provisions

  This decree sets when several tax-law amendments take effect, including some with retroactive effect, and assigns the Minister of Finance responsibility for تنفيذing the decree.

  Act or statute Open & Chat

• Netherlands

  Besluit van 26 februari 2007, houdende wijziging van het Voorzieningenbesluit ministers en staatssecretarissen (maximale korting aanschaf dienstauto's)

  As of 5 Jul 2014 · 1 provisions

  This decision changes the rules on ministers’ and state secretaries’ official cars and related tax wording, removes the article 7 discount cap, and sets the commencement and retroactive dates for parts of the amendment.

  Act or statute Open & Chat

• Netherlands

  Wet van 17 december 2025, houdende wijziging van de Wet belastingen op milieugrondslag in verband met differentiatie van het tarief van de vliegbelasting (Wet differentiatie vliegbelasting)

  As of 23 Dec 2025 · 1 provisions

  This section sets passenger flight tax amounts based on the passenger’s final destination and, for small aircraft, a separate higher tariff.

  Act or statute Open & Chat

• Netherlands

  Besluit van 19 april 2002 tot wijziging van het Uitvoeringsbesluit motorrijtuigenbelasting 1994

  As of 8 Jul 2014 · 1 provisions

  This decree amends the vehicle tax rules, updates the wording for three- or four-wheeled motor vehicles, adds criteria for camper vans, and sets the decree’s start date to the first day of the first calendar month after publication.

  Act or statute Open & Chat

• Netherlands

  Besluit van 23 december 2010 tot vaststelling van het tijdstip van inwerkingtreding van diverse wetten in verband met het nieuwe fiscale stelsel voor de openbare lichamen Bonaire, Sint Eustatius en Saba

  As of 2 Jul 2014 · 1 provisions

  This decision sets the commencement date for several BES tax laws and related rules, and gives one provision retroactive effect.

  Act or statute Open & Chat

• Netherlands

  Besluit van 26 februari 2011 tot vaststelling van het besluit voorkoming dubbele belasting voor de BES eilanden (Besluit voorkoming dubbele belasting BES)

  As of 1 Jul 2014 · 1 provisions

  This decision gives relief from BES income tax, wage tax, and gambling tax for certain foreign-income situations, and sets when foreign tax can be credited or carried forward.

  Act or statute Open & Chat

• Netherlands

  Besluit van 25 juni 2001 tot wijziging van het Besluit gegevensverstrekking gemeentelijke belastingheffing

  As of 9 Jul 2014 · 1 provisions

  The decision changes the municipal tax information disclosure rules so that, on request, a recreation-site owner or manager must provide name, address, and residence details for owners or users of connected properties.

  Act or statute Open & Chat

• Netherlands

  Besluit van 14 november 1997 tot wijziging van enkele Uitvoeringsbesluiten in verband met uit het Gemeenschapsrecht voortvloeiende notificatieverplichtingen

  As of 11 Jul 2014 · 1 provisions

  This decree replaces several tax-exemption rules and sets conditions, reporting duties, and procedures for police, fire brigade, ambulance, natural-gas CHP, and certain vehicle-tax exemptions.

  Act or statute Open & Chat

• Netherlands

  Wet van 21 december 2016 tot wijziging van enkele belastingwetten en enige andere wetten (Overige fiscale maatregelen 2017)

  As of 29 Dec 2016 · 1 provisions

  This text sets several tax rules, transitional rules, and administrative powers, including rules for inherited rights in a home, excise refund conditions, data sharing by Tax Administration/Toeslagen, and a possible administrative fine.

  Act or statute Open & Chat

• Netherlands

  Wet van 18 december 2013 tot wijziging van enkele belastingwetten en enige andere wetten (Overige fiscale maatregelen 2014)

  As of 25 Jun 2014 · 1 provisions

  This provision sets several tax rules, including a 10-year timing rule for negative disposal benefits, permit and reporting rules for fruit and vegetable juice production, a power for the inspector and minister to make further rules, and tax-interest and ANBI-related consequences in specific cases.

  Act or statute Open & Chat

• Netherlands

  Besluit van 13 december 2002 tot aanpassing van enige uitvoeringsbesluiten mede in het kader van het Belastingplan 2003

  As of 8 Jul 2014 · 1 provisions

  This decision amends several tax and customs implementing rules, adds details for a pensions tax advisory committee, updates inspector competence wording, and starts on 1 January 2003.

  Act or statute Open & Chat

• Netherlands

  Wet van 18 december 1995 tot wijziging van de Wet op de omzetbelasting 1968, de Wet op belastingen van rechtsverkeer en enkele andere belastingwetten in verband met de bestrijding van constructies met betrekking tot onroerende zaken

  As of 12 Jul 2014 · 1 provisions

  This section amends several Dutch tax laws to treat economic ownership of immovable property as relevant for tax purposes, require notice of certain transfers, and impose liability and penalties in some cases.

  Act or statute Open & Chat

• Netherlands

  Besluit van 21 mei 2021 tot inwerkingtreding van artikel XXVI, onderdelen Aa, Ab en Ba tot en met Bc, artikel XXVID en artikel XXXVII, onderdeel B, van het Belastingplan 2021

  As of 4 Jun 2021 · 1 provisions

  This decision starts specified Tax Plan 2021 provisions on 1 January 2022 and applies them first to financial years starting on or after that date.

  Act or statute Open & Chat

• Netherlands

  Wet van 20 december 2023 tot wijziging van de Wet inkomstenbelasting 2001 en de Successiewet 1956 in verband met aanpassingen in een aantal fiscale bedrijfsopvolgingsfaciliteiten (Wet aanpassing fiscale bedrijfsopvolgingsfaciliteiten 2024)

  As of 27 Dec 2023 · 1 provisions

  This provision changes the business-succession tax rules by defining what counts as enterprise assets, setting exclusions and exceptions for certain immovable property and land lease situations, and fixing an effective date with some phased starts.

  Act or statute Open & Chat