How to use this site
If you are new to Dutch tax law, a specific topic, or our site
If you know what you are looking for
A note on the links on our various pages
To purchase our products
Disclaimer
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If you are new to Dutch tax law, a specific topic, or our site

We recommend picking a topic from the General Memoranda and read this as an introduction.

Index-Memoranda.PNG (35.3 kb)

These memoranda give broad descriptions of topics and link you to the relevant (proposed) articles of law, some decrees and other memoranda.

FE2003.PNG (79.1 kb)

If you are a subscriber, you can then browse through the Detailed Memoranda for further information. The detailed memoranda provide more details, legal history, (proposed) articles of law, decrees and case law; e.g. see our memorandum on dividendstripping.

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If you know what you are looking for

Use our home page as basis and the secondary menus (Memoranda, (Proposed) Laws, Decrees and Case law) to delve deeper. Remember that even if you are not a subscriber yet, you still have access to the menus of the subscribers' areas to see if we may have what you are looking for.

General LawsDetailed Laws
13General.PNG (101 kb)

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A note on the links on our various pages

Please beware that the documents in our freely available area contain various links to our subscribers' areas (and vice versa), which you will not be able to access unless you are a subscriber. In time we will colour code these links for further convenience.
The subscribers' area contains the detailed documents and the second paragraphs and further of any law or decree.

Finally, links in menu's will lead you to the relevant document without opening new pages, as will links at the bottom of a page, leading you to the next article of law, the secondary menu on which this page is listed and our Home page. Links in the body of the document referring to other articles of law, memoranda, etc. will always open in new pages in order to allow you to compare pages and simply return to where you were by closing the referenced page.

Links.PNG (39 kb)

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To purchase our products

Disclaimer

Finally, if you are going to use this site, we kindly ask you to read our page on legal matters which contains our disclaimer, copyright claims and privacy statement.

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