Introduction

The list below also include links to relevant articles of law. Where the same term is defined under two different laws, I have consistently provided links to the definition in the Corporate Income Tax Act only.

See also the notes to these translations below

As always comments and suggestions on how to make this site better and more user friendly are always welcome.

Translations used
A B C D E F G H I J K L M N O P R S T U V W Z
Dutch	English
A
Aandelen in portefeuille	Unissued stock / treasury stock
Aanhef	Introduction
Aanmerkelijk belang	Substantial interest
Aannemelijk	Likely
Aannemelijk maken	Shows it to be likely
Aansluitende fiscale eenheid	Connecting tax consolidated group
Aanverwant in de rechte lijn	Relative in the direct line of descendants
Algemene maatregel van bestuur	General Decree of Government
Algemene wet inzake rijksbelastingen	General Tax Act
Algemene titel	General legal title
Alle of nagenoeg all	All or almost all
Als zodanig	As such
B
Bedrijfsmiddel	Operating assets
Belangrijke mate	Important …
Belastbare bedrag	Taxable amount
Belastbare Nederlandse bedrag	Taxable Dutch amount
Belastbare winst	Taxable profit
Belastingplichtige	Taxpayer
Belegging (dnv)	Portfolio investment
Beleggingingsinstelling	Fiscal investment fund
Bestendige gedragslijn	Consistent behaviour
Bewezen	Proved
Bewijzen van deelgerectigheid	Certificates of participation
Bezitten	Hold/Possessing
Binnelandse belastingplichtige	Resident taxpayer
Bloed- of aanverwant in de rechte lijn	Blood relative or relative by marriage in the direct line of descendants
Boek 2 van het Burgerlijk Wetboek	Book 2 of the Civil Code
Boekjaar	Financial year
BRK	Tax Arrangement for the Kingdom of the Netherlands
Buitenlandse belastingplichtigen	Non-resident taxpayers
Beperkt gerechtigde	The holder of rights in rem
Besloten CV	Tax transparent limited partnership
C
Compartimentering	Subdividing (of income and gains)
Compenserende heffing	Compensating taxation
Concern	Group
Concurrente vorderingen	unsecured liabilities
Cooperatie	Cooperative
D
De inspecteur beslist op het verzoek bij voor bezwaar vatbare beschikking	A notice of objection can be filed against the tax inspector's decision
Desinvesteringsbijtelling	Claw back of the investment premium
Doelvermogens	Special purpose funds
E
Economisch Eigendom	Beneficial Ownership
Eerste Kamer	First Chamber
EESV	EEIG / European Economic Interest Grouping
F
Fiscale Beleggingsinstelling	Fiscal Investment Fund
Fiscale eenheid	Tax consolidated group
G
Geheel of nagenoeg geheel	Completely or almost completely
Geheel of gedeeltelijk	in whole or in part
Gelijkgesteld met	Treated as
Gelijkgestelde deelnemingen	Deemed participations
Geplaatste aandelen	Issued and outstanding shares
Goed koopmansgebruik	Principles of sound business practice
Grotendeels	Mostly
H
Herbeleggingsreserve	Reinvestment provision
Herinvesteringsreserve	Reinvestment provision
Hoofdzakelijk	Largely
Houden	Holding
I
In omloop zijnde	Available
Invoeringswet Wet IB 2001	Law introducing the Personal Income Tax Act 2001
J
K
Kapitaal geheel of ten dele in aandelen verdeeld	An equity wholly or partly divided into shares
Kasgeldvennootschap	Cash box company
L
Lichaam	Entity
Lidmaatschapsrechten	Membership rights
Liquidatie en vereffening	Liquidation and settlement
Liquide middelen	Liquid assets
M
Mogendheid	State
N
Nederlands inkomen	Dutch income
Nederlandse onderneming	Dutch enterprise
Nominaal gestort kapitaal	Par value of the paid up share capital
Noordzeewinningsgebied	North Sea exploration area
O
Obligaties	Bonds
Onderlinge waarborgmaatschappij	Mutual insurance company
Onderneming	Enterprise
Ontvoegde dochter	Deconsolidated subsidiary
Ontvoegingstijdstip	Deconsolidation time
Open CV	Taxable Limited Partnership
Opgeofferd bedrag	Historic cost price
Oprichtersbewijzen	Founders certificates
Orenrekening	Earmarked account (account used for allocating deductible and non-deductible costs re. exempt participations)
Overwegende mate	Primarily
P
Positief groepsrentesaldo	Positive group interest total
Publiekrechtelijke lichamen	Public law entities
Q
Qua omvang gering	Of limited scope (less than 5%)
R
Raad van Staten	Council of State
Rechtens dan wel in feite direct of indirect samenhangend	Legally or actually are directly or indirectly related
Rechtsopvolger	Legal successor
Ruimterekening	Available equity (for foreign participations) account
S
Schuldvermenging	Merger of debts
Soortgelijke aard en inrichting	Similare nature and set up
Surseanse van betaling	Suspension of payments
Staat	State
T
Tegenprestatie	Purchase price/Compensation
Tweede Kamer	Second Chamber
U
Uiteindelijke belang	Ultimate interest
Uiteindelijk gerechtigde	Beneficial owner
Uitsluitend of nagenoeg uitsluitend	Exclusively or almost exclusively
Uitvoeringsbesluit	Executionary decree
Uitvoeringsregeling	Executionary regulations
V
Van overeenkomstige toepassing	Equally applicable
Vaste vertegenwoordiger	Dependent agent
Vaste inrichting	Permanent establishment
Vereffening	Settlement of the liquidation
Vereniging op cooperatieve grondslag	Society on a co-operative basis
Voegingstijdstip	Consolidation time
Voordelen	Income and gains/Benefits
Voorheffing	Advance levy of tax
Voorkeursrecht (bijv. van aandeelhouders op nieuw aandelen)	Pre-emptive rights (e.g. of shareholders on newly issued shares)
Voorraad (dnv)	Shares held as liquid assets also called "Stock in trade"
Voorvoegingsverlies	Pre-consolidation loss
W
Waarde in het economisch verkeer	Fair market value
Waarderen tegen waarde in het economisch verkeer	Mark to market
Wet inkomstenbelasting 2001	Personal Income Tax Act 2001
Wet op de dividendbelasting	Dividend Withholding Tax Act
Wet op de vennootschapsbelasting	Corporate Income Tax Act
Wet op belastingen van rechtsverkeer	Legal Transactions Act
Wezenlijk	Substantial (5% - 10%)
Winst	Profit
Winstafhankelijk	Profit dependent
Winstbewijzen	Profit sharing certificates
Winstdelend	Profit sharing
Z
Zetel	Seat

Notes to the translations

Translating laws create a number of problems. First, legal definitions may sometimes have a unique meaning within the system of law they belong to. Second, it is difficult to translate without interpreting the law. I tried to avoid this by keeping translations as literal as possible without making them totally unreadable. Breaking long convoluted sentences into smaller readable ones was not an option, since the law often refers back to itself with terms like "article x, second sentence". I did however change the order of phrases where that enhanced readability and have made used of semi-colons in sentences, where braking up the sentence would have been the ideal solution.

Finally, there is the choice of words used in the translations; the following is a list of translations I used. Not everyone may agree with the terms I chose, but so be it. I am not pretending that my way is the right way - or for that matter, the only way -, but I do have reasons for choosing some specific terms, e.g.:

many lawyers insist on using "Netherlands" as an adjective, e.g. "Netherlands tax". I use "Dutch tax" in the belief that "Dutch" is the true adjective of the noun "Netherlands";
many lawyers use "fiscal unity", which I find to be a direct translation of the Dutch term. I prefer "tax consolidated group", thinking that it coincides better with the term used for similar tax regimes in other countries;
finally, we have the "permanent establishment" and flowing from it the use of "permanent representative". I use "dependent agent" for the latter, like the OECD commentary to article 5, paragraph 5 of the Model Convention.

Many other translations are not so well motivated and some are pure guess work, since none of the dictionaries I used had decent translations of certain terms either and I made them up myself. Therefore, as always, feedback and comments on how to make the translations better are always welcome.

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