# Dutch Tax Law — Sub-Lexicon

Use alongside `references/taxes.md` (main tax lexicon) and `sub-lexicons/dutch-corporate-ma-jv.md` for the corporate/M&A interface.

This sub-lexicon covers the Netherlands (European kingdom). Caribbean Netherlands (Bonaire, Sint Eustatius, Saba) has a separate BES tax regime not covered here.

## 1. Headline Taxes — Terminology and Codes

| Dutch term | English |
|---|---|
| Vennootschapsbelasting (Vpb) | corporate income tax (CIT) |
| Wet op de vennootschapsbelasting 1969 (Wet Vpb 1969) | Corporate Income Tax Act 1969 |
| Inkomstenbelasting (IB) | personal income tax |
| Wet inkomstenbelasting 2001 (Wet IB 2001) | Personal Income Tax Act 2001 |
| Loonbelasting (LB) | wage tax (withholding on employment income) |
| Wet op de loonbelasting 1964 | Wage Tax Act 1964 |
| Omzetbelasting (OB) / btw | value added tax (VAT) |
| Wet op de omzetbelasting 1968 | Turnover Tax Act 1968 |
| Dividendbelasting (Div.bel.) | dividend withholding tax |
| Wet op de dividendbelasting 1965 | Dividend Withholding Tax Act 1965 |
| Bronbelasting | conditional withholding tax (on interest/royalties/dividends to low-tax jurisdictions) |
| Wet bronbelasting 2021 | Conditional Withholding Tax Act 2021 |
| Wet op belastingen van rechtsverkeer | Legal Transactions Tax Act |
| Onroerendezaakbelasting (OZB) | immovable property tax (municipal) |
| Erfbelasting | inheritance tax |
| Schenkbelasting | gift tax |
| Successiewet 1956 | Inheritance and Gift Tax Act 1956 |
| Algemene wet inzake rijksbelastingen (AWR) | General State Taxes Act (framework law) |
| Invorderingswet 1990 | Tax Collection Act 1990 |
| Algemene wet bestuursrecht (Awb) | General Administrative Law Act |

Translator's note: translate **Vpb** as "CIT" or "corporate income tax"; do not render as "corporation tax" because the Dutch system differs structurally from UK corporation tax. **Btw** (belasting over de toegevoegde waarde) and **omzetbelasting** mean the same thing — translate as "VAT"; "btw" is the colloquial/invoice term, "omzetbelasting" the statutory term. **Bronbelasting** (since 2021) is distinct from ordinary dividend WHT — translate as "conditional withholding tax" to preserve its anti-abuse character.

## 2. Direct Taxes — Base, Rates, Allocation

| Dutch term | English |
|---|---|
| Belastbaar bedrag | taxable amount |
| Belastbare winst | taxable profit |
| Fiscale winst | tax profit (vs. commercial profit) |
| Handelsbalans / fiscale balans | commercial / tax balance sheet |
| Goed koopmansgebruik | sound business practice (core Dutch tax-accounting principle) |
| Totaalwinst | total profit (lifetime profit principle, Art. 3.8 Wet IB / Art. 8 Wet Vpb) |
| Jaarwinst | annual profit |
| Laag tarief / hoog tarief (Vpb) | lower / standard CIT rate |
| Tariefopstap | rate threshold (two-bracket Vpb: 19% / 25.8% in 2024) |
| Deelnemingsvrijstelling | participation exemption (Art. 13 Wet Vpb) |
| Deelneming | qualifying participation (≥5% shareholding, with activity/subject-to-tax requirements) |
| Beleggingsdeelneming | portfolio/investment participation (excluded from exemption absent subject-to-tax or asset test) |
| Liquidatieverliesregeling | liquidation loss rules (Art. 13d Wet Vpb) |
| Fiscale eenheid | fiscal unity (CIT consolidation, Art. 15 Wet Vpb) |
| Moedermaatschappij / dochtermaatschappij | parent / subsidiary (for fiscal unity) |
| Innovatiebox | innovation box (effective 9% on qualifying IP income, Art. 12b Wet Vpb) |
| Verliescompensatie | loss relief (unlimited carryforward since 2022, but capped at €1m + 50% of excess) |
| Horizontale verliesverrekening | horizontal loss offsetting (within year, between activities) |
| Verticale verliesverrekening | vertical loss offsetting (across years, carry-back 1 year / carry-forward unlimited) |
| Handel in verlieslichamen (Art. 20a Wet Vpb) | loss-company trading rules (anti-abuse on change of ownership) |

Box system (personal income tax):

| Dutch term | English |
|---|---|
| Boxenstelsel | box system |
| Box 1: inkomen uit werk en woning | Box 1: income from employment and owner-occupied home |
| Box 2: inkomen uit aanmerkelijk belang | Box 2: income from substantial interest (≥5% shareholding; 2024: 24.5%/33% bracket) |
| Box 3: inkomen uit sparen en beleggen | Box 3: income from savings and investments (notional yield — currently transitional after HR 2021) |
| Eigenwoningforfait | imputed income on owner-occupied home |
| Heffingskorting | tax credit (general, labor, elderly, etc.) |
| Zelfstandigenaftrek | self-employed deduction |
| Mkb-winstvrijstelling | SME profit exemption (14% of profits after deductions) |
| Vermogensrendementsheffing | wealth-yield tax (the Box 3 levy) |
| Forfaitair rendement | notional/deemed yield |
| Werkelijk rendement | actual yield (the basis since the 2021 Supreme Court "Kerst-arrest") |

Translator's note: **goed koopmansgebruik** is the Dutch equivalent of conservative accrual accounting for tax purposes — translate as "sound business practice" (the term is quasi-technical and appears in case law; never translate literally as "good merchant custom"). **Deelnemingsvrijstelling** is the crown jewel of Dutch holding taxation — translate as "participation exemption"; the Dutch version is broader than many others (no minimum holding period), but requires the participation to pass at least one of the subject-to-tax, asset, or activity tests when applied to investment participations. The **Box 3** regime has been in constitutional turmoil since the Supreme Court's *Kerst-arrest* of 24 December 2021 (HR 24 December 2021, ECLI:NL:HR:2021:1963); a transitional act (*Wet rechtsherstel box 3*) applies for years 2017–2022, and a *Wet overbruggingswet box 3* applies from 2023 pending structural reform.

## 3. VAT (Btw)

| Dutch term | English |
|---|---|
| Belasting over de toegevoegde waarde (btw) | value added tax (VAT) |
| Algemeen tarief (21%) | standard rate (21%) |
| Verlaagd tarief (9%) | reduced rate (9%) |
| Nultarief (0%) | zero rate |
| Vrijgesteld van btw / vrijstelling | VAT exempt / exemption |
| Ondernemer (voor de btw) | taxable person (for VAT) |
| Belastingplichtige | taxable person |
| Vooraftrek / aftrek van voorbelasting | input VAT deduction |
| Verleggingsregeling | reverse charge mechanism |
| Intracommunautaire levering/verwerving | intra-Community supply / acquisition |
| Kleineondernemersregeling (KOR) | small business scheme |
| Uniekoopjeschatregeling / KOR-omzetgrens | KOR turnover threshold (€20,000) |
| Herzieningsperiode | adjustment period (5 years for movables, 10 years for immovables) |
| Btw-aangifte | VAT return |
| Opgaaf ICP | recapitulative statement (intra-Community supplies listing) |
| One Stop Shop (OSS) / Import One Stop Shop (IOSS) | OSS / IOSS |
| Margeregeling | margin scheme |
| Fiscale vertegenwoordiger | fiscal representative |
| Btw-identificatienummer | VAT identification number |

Translator's note: translate **btw** as "VAT" without hesitation. **Verleggingsregeling** is the reverse-charge; use in supply-chain and construction contexts. **Herziening** of VAT deductions on immovables has a 10-year adjustment period — a frequent issue in Dutch real-estate transactions and sale-and-leaseback structures.

## 4. Withholding Taxes and Cross-Border Items

| Dutch term | English |
|---|---|
| Dividendbelasting | dividend withholding tax (15%) |
| Bronbelasting op rente en royalty's | conditional withholding tax on interest and royalties (25.8% in 2024) |
| Bronbelasting op dividenden (vanaf 2024) | conditional withholding tax on dividends (extended to dividends from 1 January 2024) |
| Laagbelastende jurisdictie | low-tax jurisdiction (below 9% statutory rate or on EU/NL blacklist) |
| Lijst van laagbelastende staten | Dutch list of low-tax jurisdictions (updated annually) |
| Inhoudingsvrijstelling | withholding exemption |
| Aandeelhoudersmutatie | shareholder change (affecting WHT) |
| Verdragsvoordeel | treaty benefit |
| Woonplaatsverklaring | certificate of residence |
| Tegemoetkoming dubbele belasting | relief from double taxation |
| Vrijstellingsmethode | exemption method |
| Verrekeningsmethode | credit method |
| Belastingverdrag / verdrag ter voorkoming van dubbele belasting (VVDB) | tax treaty / double tax treaty (DTT) |
| Moeder-dochterrichtlijn | EU Parent-Subsidiary Directive |
| Rente- en royaltyrichtlijn | EU Interest and Royalties Directive |
| PPT (principal purpose test) | principal purpose test |
| MLI (multilateraal instrument) | Multilateral Instrument (BEPS MLI) |
| Kwalificerend belang | qualifying interest (for WHT exemption tests) |
| Hybride entiteit / hybride mismatch | hybrid entity / hybrid mismatch |
| Art. 17, lid 3, onderdeel b Wet Vpb | Dutch substantive-shareholder rule (non-resident CIT on certain NL shareholdings) |

Translator's note: ordinary **dividendbelasting** remains at 15% and is creditable against Vpb or (for non-residents) eligible for treaty relief. The **bronbelasting** (conditional WHT, in force since 1 January 2021 for interest/royalties, and extended to dividends from 1 January 2024) is a targeted anti-abuse levy at the top CIT rate (25.8% in 2024), aimed at flows to low-tax jurisdictions or abusive structures. Translate the two distinctly — **dividend withholding tax** vs **conditional withholding tax**. Note that the Netherlands abolished the proposed full repeal of dividend WHT in 2018 after political backlash.

## 5. Residency, PE, Allocation

| Dutch term | English |
|---|---|
| Fiscale woonplaats | tax residence |
| Binnenlands belastingplichtige | resident taxpayer |
| Buitenlands belastingplichtige | non-resident taxpayer |
| Feitelijke leiding | place of effective management |
| Statutaire zetel | registered (statutory) seat |
| Vaste inrichting (vi) | permanent establishment (PE) |
| Vaste vertegenwoordiger | dependent/permanent agent |
| Winsttoerekening | profit attribution |
| Functionele analyze | functional analysis |
| Authorized OECD Approach (AOA) | AOA |
| Art. 17 Wet Vpb (buitenlands bp) | non-resident CIT base |
| Exitheffing / eindafrekening | exit tax / final settlement (Art. 15c/15d/16 Wet IB; Art. 25a Invorderingswet for step-up/step-down) |
| Step-up / step-down | step-up / step-down (on inbound / outbound migration) |
| Zetelverplaatsing | migration of seat |

Translator's note: the Dutch **zetelverplaatsing** is a significant tax event — Dutch-incorporated companies remain Dutch-resident as long as they are incorporated under Dutch law (Art. 2(4) Wet Vpb) even if management moves abroad (the so-called "incorporation fiction"), but they may become dual-resident triggering exit issues. Translate as "migration of seat" and flag whether legal, fiscal, or both.

## 6. Transfer Pricing and Anti-Avoidance

| Dutch term | English |
|---|---|
| Verrekenprijzen / transfer pricing | transfer pricing |
| Zakelijkheidsbeginsel / at arm's length | arm's length principle (Art. 8b Wet Vpb) |
| Decreet verrekenprijzen | Transfer Pricing Decree |
| Vergelijkbaarheidsanalyse | comparability analysis |
| Benchmarkstudie | benchmark study |
| Verrekenprijsdocumentatie | TP documentation |
| Masterfile / localfile / CbCR | master file / local file / country-by-country report |
| Advance Pricing Agreement (APA) | APA |
| Ruling / vaststellingsovereenkomst | ruling / settlement agreement |
| Rulingpraktijk | rulings practice |
| APP / APA-team bij de Belastingdienst | APA/ATR team |
| Fraus legis | fraus legis (judicial anti-abuse doctrine) |
| Misbruik van recht (Halifax) | abuse of rights (EU-law Halifax doctrine) |
| Algemene antimisbruikbepaling (GAAR, ATAD) | general anti-abuse rule |
| Specifieke antimisbruikbepalingen | specific anti-abuse rules |
| Renteaftrekbeperkingen | interest deduction limitations |
| Earningsstrippingmaatregel (Art. 15b Wet Vpb) | earnings-stripping rule (20% EBITDA, €1m de minimis from 2022) |
| Art. 10a Wet Vpb (antimisbruik renteaftrek) | Art. 10a CIT Act (anti-abuse interest deduction) |
| Art. 10b Wet Vpb | related-party low/no-interest loans (interest imputation) |
| Bovenmatige deelnemingsrente (Bosal-gat) | excessive participation interest (post-Bosal adjustments) |
| CFC-maatregel (Art. 13ab Wet Vpb) | CFC rule (ATAD I) |
| DAC6 / Mandatory Disclosure Rules (MDR) | DAC6 mandatory disclosure |
| Pijler 2 / Pillar Two / minimumbelasting | Pillar Two / minimum tax |
| Wet minimumbelasting 2024 | Minimum Tax Act 2024 (15% QDMTT/IIR/UTPR in NL from 31 December 2023 / 31 December 2024 for UTPR) |
| Hybride mismatch (ATAD 2) | hybrid mismatch rules |
| Informele-kapitaalconstructies | informal capital structures |

Translator's note: **fraus legis** is a long-standing judicially-developed doctrine in Dutch tax law (since HR 21 November 1984) — keep as "fraus legis" or render as "abuse of law"; it differs from the statutory EU-origin GAAR (ATAD) in that it applies across all taxes and rests on a "decisive tax-avoidance motive" + "contrary to the object and purpose" test. The **earnings-stripping rule** was tightened in 2022 (safe harbor lowered from €1m but EBITDA threshold lowered from 30% to 20%) — check effective dates. The **Wet minimumbelasting 2024** implements Pillar Two via IIR and QDMTT from financial years starting on/after 31 December 2023, and UTPR from financial years starting on/after 31 December 2024.

## 7. Procedure and Compliance

| Dutch term | English |
|---|---|
| Aangifte | (tax) return |
| Aanslag | assessment |
| Voorlopige aanslag | provisional assessment |
| Definitieve aanslag | final assessment |
| Navorderingsaanslag | additional (supplementary) assessment |
| Naheffingsaanslag | recovery assessment (for withheld/turnover taxes) |
| Ambtshalve aanslag | ex officio assessment |
| Termijn voor navordering | limitation period for additional assessment (5 years; 12 years abroad, Art. 16 AWR) |
| Termijn voor naheffing | limitation period for recovery assessment (5 years, Art. 20 AWR) |
| Aangifteplicht | duty to file |
| Administratieplicht | bookkeeping obligation |
| Bewaarplicht (7 jaar) | retention obligation (7 years, 10 years for immovables) |
| Informatieverplichting | duty to provide information (Art. 47 AWR) |
| Vergrijpboete | culpability/penalty fine (up to 100% or 300% for serious cases) |
| Verzuimboete | default penalty (fixed amount) |
| Opzet | intent |
| Grove schuld | gross negligence |
| Pleitbaar standpunt | defensible position (excuse for penalty) |
| Una via-beginsel | once-and-for-all principle (criminal vs administrative) |
| Vooroverleg met de Belastingdienst | pre-filing consultation with tax authority |
| Horizontaal toezicht | horizontal monitoring (compliance relationship) |
| Convenant horizontaal toezicht | horizontal-monitoring covenant |
| Belastingrente | interest on tax (statutory; 8% for CIT, 6% for other taxes in 2024) |
| Invorderingsrente | collection interest |
| Dwanginvordering | enforced collection |
| Dwangbevel | writ of execution |
| Aansprakelijkheid | tax liability of third parties (Ch. VI Invorderingswet) |
| Bestuurdersaansprakelijkheid | director's liability (Art. 36 Invorderingswet) |
| Melding betalingsonmacht | notification of inability to pay |

Translator's note: the Dutch **bewaarplicht** is seven years generally but ten for immovable-property-related records. The **naheffingsaanslag** applies specifically to taxes-on-account (VAT, wage tax, WHT) — distinct from the **navorderingsaanslag** which corrects a closed CIT/IB assessment. Translate **vergrijpboete** as "culpability penalty" or "tax penalty for intent/gross negligence" — it is distinct from the fixed **verzuimboete** (default penalty).

## 8. Authorities, Litigation, Criminal

| Dutch term | English |
|---|---|
| Belastingdienst | Tax and Customs Administration |
| Douane | Customs |
| FIOD (Fiscale Inlichtingen- en Opsporingsdienst) | FIOD (Fiscal Intelligence and Investigation Service) |
| Inspecteur (van belastingen) | tax inspector |
| Ontvanger (der rijksbelastingen) | tax collector |
| Kennisgroep | knowledge group (Belastingdienst) |
| Ministerie van Financiën | Ministry of Finance |
| Bezwaar (tegen de aanslag) | objection (administrative appeal to the inspector) |
| Uitspraak op bezwaar | decision on objection |
| Beroep (bij de rechtbank) | appeal (to the District Court, tax chamber) |
| Hoger beroep (bij het gerechtshof) | further appeal (to the Court of Appeal) |
| Cassatie (bij de Hoge Raad) | cassation (to the Supreme Court) |
| Sprongcassatie | leapfrog cassation (direct to Supreme Court) |
| Prejudiciële vraag aan het HvJ EU | preliminary reference to the CJEU |
| Advocaat-generaal bij de Hoge Raad | Advocate-General at the Supreme Court |
| Fiscaal strafrecht | tax criminal law |
| Belastingfraude | tax fraud |
| Valsheid in geschrift | forgery of documents |
| Opzettelijk onjuiste aangifte doen (Art. 69 AWR) | willfully filing an incorrect return |
| Inkeerregeling | voluntary-disclosure scheme |

Translator's note: Dutch tax cases run through **Rechtbank** (District Court) → **Gerechtshof** (Court of Appeal) → **Hoge Raad** (Supreme Court) specialized tax chambers. The **Advocaat-Generaal** writes a non-binding opinion (conclusie) before the Supreme Court rules — translate as "Advocate-General" (the CJEU/ECJ analogue is coincidental but the function is similar).

## 9. M&A and Restructuring Interface

| Dutch term | English |
|---|---|
| Bedrijfsfusie (Art. 14 Wet Vpb) | business merger (tax-neutral asset contribution) |
| Aandelenfusie (Art. 3.55 Wet IB / Art. 14a,b Wet Vpb) | share-for-share exchange |
| Juridische fusie (Art. 14b Wet Vpb) | legal merger (tax-neutral) |
| Juridische splitsing (Art. 14a Wet Vpb) | legal demerger (tax-neutral) |
| Afsplitsing / zuivere splitsing | partial / complete demerger |
| Fiscale eenheid Vpb | CIT fiscal unity |
| Voeging / ontvoeging | joining / leaving the fiscal unity |
| Sanctiebepalingen fiscale eenheid (Art. 15ai Wet Vpb) | fiscal-unity anti-abuse rules (6-year shareholding lock) |
| Per-elementbenadering | per-element approach (post-CJEU X BV) |
| Spoedreparatie fiscale eenheid | emergency repair act (2019, Wet spoedreparatie fiscale eenheid) |
| Deelnemingsvrijstelling op M&A | participation exemption in M&A |
| Liquidatieverlies | liquidation loss |
| Art. 10a-leningen | Art. 10a loans (anti-abuse interest deduction) |
| Debt push-down | debt push-down |
| Earnings stripping in LBO's | earnings stripping in LBO context |
| Step-up basis | step-up in basis (usually not available for Dutch asset acquisitions) |
| Goodwill / goodwillafschrijving | goodwill / goodwill amortization (10-year min; since 2006 fiscal goodwill amortization differs from IFRS) |
| Overdrachtsbelasting | real estate transfer tax (standard 10.4% from 2023 on non-owner-occupied; 2% for starters, 8% for primary residence) |
| Onroerendgoedlichaam (Art. 4 WBR) | real-estate legal entity (share-deal RETT charge) |
| Art. 4 WBR-drempel | 70%/30% threshold for art. 4 WBR (shares in real-estate-holding entities) |
| Reorganisatievrijstelling (art. 5b WBR) | reorganization exemption (RETT) |
| Interne reorganisatie | intra-group reorganization |
| Earn-out | earn-out |
| Tax warranties / fiscale garanties | tax warranties |
| Tax indemnity / vrijwaring | tax indemnity |
| Due diligence (fiscaal) | tax due diligence |

Translator's note: Dutch M&A tax is heavily structured around the **deelnemingsvrijstelling** and **fiscale eenheid**. The **spoedreparatie fiscale eenheid** act (2019) retroactively tightened certain fiscal-unity rules following the CJEU *X BV and X NV* case; a full replacement regime has been in preparation since. Translate carefully and note the effective date. Transfers of shares in a Dutch real-estate-rich company (>70% consists of real estate, >30% Dutch real estate, Art. 4 WBR) trigger **overdrachtsbelasting** even though it is a share deal — translate as "RETT on share deals in real-estate legal entities".

## 10. Personal, Inheritance and Wealth Interface

| Dutch term | English |
|---|---|
| Box 1 / Box 2 / Box 3 | Box 1 / Box 2 / Box 3 (see §2) |
| Aanmerkelijk belang (AB) | substantial interest (≥5% direct/indirect) |
| AB-houder | substantial-interest holder |
| Dividenduitkering uit AB | dividend from substantial interest |
| Gebruikelijk-loonregeling | notional-salary rule for DGAs (directeur-grootaandeelhouder) |
| DGA (directeur-grootaandeelhouder) | director-majority shareholder |
| 30%-regeling | 30% ruling (inbound expat facility; narrowed to 30/20/10 since 2024) |
| Partiële buitenlandse belastingplicht | partial non-resident status (for 30%-ruling holders; abolished from 2025) |
| Extraterritoriale kosten | extraterritorial expenses |
| Hypotheekrenteaftrek | mortgage interest deduction (Box 1, 30-year max; phased down) |
| Eigenwoningregeling | owner-occupied home regime |
| Pensioenopbouw | pension accrual |
| Lijfrenteaftrek | annuity deduction |
| Wet IB 2001 | Personal Income Tax Act 2001 |
| Bedrijfsopvolgingsregeling (BOR) | business succession scheme (inheritance/gift tax relief for business assets; curtailed from 2025) |
| Doorschuiffaciliteit (DSR) | roll-over relief (income tax on substantial-interest transfer to successor) |
| ANBI | algemeen nut beogende instelling (public benefit organization, charitable status) |
| SBBI | sociaal belang behartigende instelling (social-interest organization) |

Translator's note: the **gebruikelijk-loonregeling** forces DGAs (director-shareholders) to pay themselves a deemed salary (€56,000 in 2024 baseline), taxing it in Box 1 rather than allowing full Box 2 dividend deferral. The **30%-regeling** is under political pressure — the 30%/20%/10% tapered version applies from 1 January 2024 (8-year max), and **partiële buitenlandse belastingplicht** for 30%-ruling holders is abolished from 1 January 2025. Translate as "30% ruling" and flag if the version matters for the date range.

## 11. Tax Incentives, Innovation, Real-Estate Facilities

| Dutch term | English |
|---|---|
| WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) | R&D wage tax credit |
| S&O-verklaring | R&D certificate |
| Energie-investeringsaftrek (EIA) | energy investment allowance |
| Milieu-investeringsaftrek (MIA) | environmental investment allowance |
| Willekeurige afschrijving milieu-investeringen (Vamil) | accelerated depreciation for environmental investments |
| Kleinschaligheidsinvesteringsaftrek (KIA) | small-scale investment allowance |
| VPB-tarief MKB | SME CIT rate |
| Fiscale beleggingsinstelling (FBI, Art. 28 Wet Vpb) | fiscal investment institution (0% CIT subject to distribution/ownership rules) |
| Vrijgestelde beleggingsinstelling (VBI, Art. 6a Wet Vpb) | exempt investment institution |
| CV/BV-structuur | CV/BV structure (historically used for US-NL hybrid; largely eliminated by CTB/ATAD 2) |
| Classificatie CV (transparant / niet-transparant) | CV classification (transparent / non-transparent) |
| Wet aanpassing fonds voor gemene rekening en vrijgestelde beleggingsinstelling | Act on FGR and VBI classification (effective 2025) |

Translator's note: the Dutch **innovatiebox** applies to qualifying income from self-developed intangibles (nexus-compliant since 2017); translate as "innovation box" (a well-established international term). **CV/BV structures** were a textbook Dutch hybrid-mismatch vehicle and have been substantially dismantled by ATAD 2 and (since 2025) the *Wet aanpassing FGR/VBI*. Translate literally but flag the historical context.

## 12. Customs and Excise

| Dutch term | English |
|---|---|
| Douanerechten | customs duties |
| Accijns | excise duty |
| Wet op de accijns | Excise Duty Act |
| Wet belastingen op milieugrondslag | Environmental Taxes Act |
| Verbruiksbelasting van alcoholvrije dranken | consumption tax on non-alcoholic beverages |
| Motorrijtuigenbelasting (MRB) | motor vehicle tax |
| Belasting van personenauto's en motorrijwielen (BPM) | passenger car and motorcycle tax (registration tax) |
| Energiebelasting | energy tax |
| Opslag Duurzame Energie (ODE) | sustainable energy surcharge (now integrated into energy tax) |
| CO2-heffing industrie | CO2 industry levy |
| Vliegbelasting | air passenger tax |
| Verhuurderheffing | landlord levy (abolished 1 January 2023) |
| Bankbelasting | bank levy |
| Minimumkapitaalregel banken en verzekeraars | minimum-capital rule for banks/insurers (thin-cap for financial institutions) |

## 13. Verbal Anchors — Tax Context

| Dutch | English |
|---|---|
| belastingplichtig zijn voor | to be subject to [tax] |
| vrijgesteld zijn van | to be exempt from |
| aftrekbaar / niet-aftrekbaar | deductible / non-deductible |
| aftrekken van | to deduct from |
| heffen | to levy / to impose |
| heffingsgrondslag | tax base |
| inhouden (loonbelasting / dividendbelasting) | to withhold |
| afdragen (aan de Belastingdienst) | to remit / pay over (to the tax authority) |
| aangifte doen | to file a return |
| aanslag opleggen | to issue an assessment |
| bezwaar maken | to lodge an objection |
| in beroep gaan | to appeal |
| verjaren / termijn verstrijken | to become time-barred / period to expire |
| toerekenen (aan een vi / aan een jaar) | to allocate / to attribute |
| kwalificeren als | to qualify as |
| onderworpen zijn aan | to be subject to |
| belast tegen het tarief van | taxed at the rate of |
| ten laste van de winst brengen | to charge against profit |
| in aanmerking komen voor | to qualify / be eligible for |
| ten onrechte ingehouden | wrongfully withheld |
| verrekenen met | to set off / credit against |
| geclassificeerd als | classified as |

## 14. Section Headings — Common Tax-Document Rubrics

| Dutch | English |
|---|---|
| Belastingplicht en belastingregime | Tax liability and tax regime |
| Belastbare grondslag | Taxable base |
| Tarieven en heffingen | Rates and levies |
| Aftrekposten en vrijstellingen | Deductions and exemptions |
| Deelnemingsvrijstelling en fiscale eenheid | Participation exemption and fiscal unity |
| Bronheffingen | Withholding taxes |
| Verrekenprijzen | Transfer pricing |
| Antimisbruikbepalingen | Anti-avoidance provisions |
| Aangifte, aanslag en betaling | Return, assessment and payment |
| Bezwaar en beroep | Objection and appeal |
| Boetes en rente | Penalties and interest |
| Internationale aspecten | International aspects |
| Fiscale fusie, splitsing en reorganisatie | Tax merger, demerger and reorganization |

## 15. Notes and Cautions

- **Citation style.** Dutch tax statutes are cited as *Art. X Wet Vpb / Wet IB / Wet OB* (or by colloquial abbreviation). In English translation, render as "Art. X of the [full English name] Act" on first mention and then as "Art. X CIT Act" / "Art. X PIT Act" / "Art. X VAT Act" thereafter.
- **Hoge Raad cases.** Cited as *HR [date], ECLI:NL:HR:[year]:[number], BNB [year]/[page]*. Preserve the ECLI identifier (it is the official EU-wide court-decision identifier); BNB is a specialist reporter.
- **Box 3 in flux.** Since the Supreme Court's **HR 24 December 2021, ECLI:NL:HR:2021:1963** (the "Kerst-arrest"), the statutory notional-yield regime has been held to violate Art. 1 First Protocol ECHR in certain cases. The **Wet rechtsherstel box 3** (for 2017–2022) and **Wet overbruggingswet box 3** (from 2023) apply transitionally; a structural reform based on actual yield (Wet werkelijk rendement) is under consultation. In translation, flag the applicable year and statute.
- **Fiscale eenheid reform.** The post-**X BV and X NV** (CJEU C-398/16 and C-399/16) landscape means the **Wet spoedreparatie fiscale eenheid** (2019) applies retroactively from 1 January 2018. A replacement regime (the "group regime") has been in consultation but not yet enacted.
- **Pillar Two.** The **Wet minimumbelasting 2024** implements the EU Pillar Two Directive. IIR and QDMTT apply for financial years starting on or after 31 December 2023; UTPR applies for financial years starting on or after 31 December 2024. Use "minimum top-up tax" and, where precision matters, distinguish QDMTT (Dutch domestic top-up), IIR (income inclusion rule) and UTPR (undertaxed profits rule).
- **30%-regeling changes.** The 30%/20%/10% tapered version applies from 1 January 2024 (5-year periods at declining percentages, capped at WNT norm). The **partiële buitenlandse belastingplicht** (partial non-resident status for 30%-ruling holders, allowing Box 2/3 as non-resident) is abolished from 1 January 2025 (transitional for existing rulings). Always flag the year.
- **Bedrijfsopvolgingsregeling (BOR) curtailment.** Reforms effective 1 January 2025 (and further tightening in 2026) narrow the scope of the business succession relief in inheritance/gift tax — reduced from 83% above €1.2m/83% to 70% and a capped structure; check effective date precisely.
- **Overdrachtsbelasting rates.** Standard is 10.4% since 1 January 2023 (was 8% before) for non-owner-occupied and commercial; 2% for owner-occupier; 0% starter exemption up to a price cap; 8% for second homes or buy-to-let. Flag the year and status.
- **Fraus legis vs GAAR.** Unlike in France/Italy, the Dutch GAAR lives in case law (fraus legis) for most direct-tax purposes; ATAD GAAR (Art. 6) is implemented via Art. 10a-type specific rules and Art. 17 Wet Vpb, but fraus legis continues to apply alongside. In translation, preserve "fraus legis" as a term of art if the legal source itself uses it.
- **Verrekenprijsdecreet (TP Decree).** Updated in 2022. References to older decrees (e.g., 2018 version) matter for historic years.
- **BES Islands.** If the document covers the BES Islands (Bonaire, Sint Eustatius, Saba), those have a separate tax system (vastgoedbelasting, opbrengstbelasting, ABB instead of btw) — clarify the territorial scope.
- **False friends.**
  - *Accijns* → excise duty (not "accession").
  - *Aanslag* → assessment (not "attack").
  - *Afdracht* → remittance of withheld tax (not "payment" generically; **afdragen** is to pay *over* to the authority).
  - *Belastingplichtige* → taxable person / taxpayer (not "tax-plighted").
  - *Heffing* → levy (general term); **heffen** = to levy/impose.
  - *Verlegging* → reverse charge (VAT); not "relocation".
  - *Vaststelling* → determination/assessment (context-dependent).
  - *Nageheven belasting* → recovered tax (distinct from *nagevorderde belasting*, additionally-assessed tax).
  - *Belastbare grondslag* → taxable base.
  - *Fiscaal jaar / boekjaar* → tax year / financial year (usually coincide for Dutch CIT, but can differ — translate precisely).
