Taxation in the Netherlands - 4th edition

Taxation in the Netherlands - 4th edition

by Gerrit te Spenke, Mark de Vries

Hardcover(4th Revised ed.)



This unique book summarizes the main features of the Netherlands tax system. The main purpose of the book is to provide foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands.

The book deals with the most important aspects of income and corporate income tax. Special attention is paid to the participation exemption applicable under this latter tax. The author also looks at other taxes almost every investor will be confronted with, such as taxation upon death, property transfer tax, the taxation of non-residents and the Netherlands tax treaties.

Product Details

ISBN-13: 9789041131676
Publisher: Wolters Kluwer Law & Business
Publication date: 08/18/2011
Edition description: 4th Revised ed.
Pages: 136
Product dimensions: 6.50(w) x 1.50(h) x 9.50(d)

Table of Contents

About the Authors

List of Abbreviations


Chapter 1 General Introduction

Chapter 2 The General Tax Act

Chapter 3 Income Tax

Chapter 4 Corporate Income Tax

Chapter 5 Wage Tax

Chapter 6 Social Security System

Chapter 7 Dividend Withholding Tax

Chapter 8 Value Added Tax (BTW)

Chapter 9 Estate Tax, Gift Tax

Chapter 10 Transfer Tax, Insurance Tax

Chapter 11 International and European Tax Law

Chapter 12 Miscellaneous


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