Contents
Introduction to translations
Corporate Income Tax Act
Chapter I: Taxable Subjects
1 Taxpayers
2 Resident taxpayers
3 Non resident taxpayers
4 Running an enterprise
5 Exempt entities
Chapter II: Taxable Objects Residents
7 Taxable amount
8 Relevant articles Personal Income Tax 2001
8a Exemption foreign dividend tax credit
8b Arm's length principle
8c Conduit Finance
9 Deductible costs
10 Non-deductible costs
10a Limitation on interest deductions
10b Deductibility of convertibles
10c Exemption income on redeemed shares
10d Limitation on interest deduction
12a Trading Co's with reinvestment reserves
12b Royalty box
12c Interest box
Chapter II: Participation Exemption
13 Participation exemption
13a Participations not subject to an income tax
13b Writing down receivables on participations
13ba Conversion of written down receivables
13c Converting a p.e. into a participation
13d Losses from liquidation
13e Liquidation loss at termination enterprise
13i Disposing shares in share merger
13j Transfer assets under demerger
13k Transfer assets under merger
Chapter II: (De)Mergers
14 Business asset merger exemption
14a Legal demerger
14b Legal merger
14c Reverse incorporation (individuals)
Chapter II: Tax Consolidation
Tax consolidation as of 1-1-2003
15 Tax consolidated group
15a Tax consolidation - Cooperations
15aa Definitions
15ab Valuation of subsidiary at consolidation
15ac Salaries granted by subsidiaries
15ae Pre- and post consolidation results
15af Compensation post-cons. losses
15ag Loss compensation after cons.
15ah Profit to be allocated to a company
15ai Transfer hidden reserves within group
15aj Reinvestment reserve at decons.
See also Grandfathering rules
Chapter II: Other taxable objects
15b Special risk reserve
15c Termination of Dutch tax residence
15d Allocation benefits at termination residence
15e Release reinvestment reserve
16 Deductible gifts
Chapter III: Taxable Objects Non-residents
17 General Introduction
17a Elements of taxable income
18 Profit determination
19 International transport
Chapter IV: Loss Compensation
20 Loss compensation
20a Loss compensation - Change of ownership
Chapter V: Tax Rate
22 Tax rate
23c Participation credit
24 Tax assessment
Chapter VI: Manner of levying taxation
25 Manner of levying taxation
Chapter VII: Additional measures
28 Fiscal Investment Funds
Dividend withholding tax
Chapter I: Taxable Subjects
1 Taxable subjects
Chapter II: Taxable Object
2 Taxable object
3 Definition taxable proceeds
3a Basis for Contributed Shares
3b Reinvestment reserve investment funds
4 Participation Exemption
4a Conditions Exemption EU Companies
4b Cancellation Minimum Holding Period
4c Redemption of Shares
Chapter III: Tax rate
5 Tax rate
6 Tax paid by distributing company
Chapter IV: Manner of levying tax
7 Withholding and Transfer
9 Dividend slip
10 Refund Dividend Withholding Tax
11 Reduction Foreign Div. With. Tax
12 Right to full withholding
13 Determining contributions on shares
Chapter VI: Final measures
15 Average contribution mutual inv. funds
16 Grandfathering article 3a'1
17 Entry into force
Grandfathering consolidation rules
IV'1 Converting existing consolidated groups
IV'2 2 year grandfathering
IV'3 Conditions for paragraphs 1 and 2
IV'4 Advance certainty
IV'5 Limitation of grandfathering
IV'6 Requests are made by parent company
IV'7 Limitation of interest deductions
V'1 Choice of law dissolving group
V'2 Request made by parent company
V'3 Application article 15a CIT
VI'1 Existing groups with non-residents
VI'2 Retro-active effect
VI'3 Remigration within one year
VI'4 Exception Dutch assets and liabilities
General Tax Act
3 Definitions
4 Tax residence
Personal Income Tax Act 2001
Chapter 3.2.2: Profit from an enterprise
Art. 3.8 Definition of profit
Art. 3.13 Definition of profit
Chapter 4.2: Substantial interest: Similarities
Art. 4.3 Rights of enjoyment
Art. 4.4 Call options
Art. 4.5 Participations mutual investm. funds
Chapter 4.3: Substantial interest
Art. 4.6 Definition of substantial interest
Art. 4.7 Special rights similar to shares
Art. 4.8 Size of equity
Art. 4.9 Force of attraction
Art. 4.10 Force of attraction
Art. 4.11 Deemed substantial interest
Legal Transactions Act
Real Estate Transfer Tax
2 Real Estate
3 Exemption Acquisitions
4 Deemed Real Estate (shares, etc.)
5 Exemption Pledge & Mortgage
9 Determination of Basis
10 Valuation of realty shares
13 Subsequent Acquisition within 6 months
14 Tax Rate
15 General Exemptions
16 Taxable Subject
Capital Duty (abolished per 1-1-2006)
Surtax (abolished 1.1.'05)
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