| 词条 | Taxation in the Netherlands |
| 释义 |
Taxation in the Netherlands is defined by the income tax (Wet op de inkomstenbelasting 2001), the wage withholding tax (Wet op de loonbelasting 1964), the value added tax (Wet op de omzetbelasting 1968) and the corporate tax (Wet op de vennootschapsbelasting 1969). Income tax{{main|Income tax in the Netherlands}}The Netherlands has a partly progressive tax rate. In the past, the highest income bracket in the Netherlands was 72%, but in 1990 it was changed to 60%, and in 2001 it became 52%. The brackets in 2018 are 36.55%, 40.85%, and 51.95%.[1] Value added taxFor the value added tax there are three categories: foods and essentials, non-foods and luxuries, and special goods. These three categories have rates of 9%, 21%, and 0%, respectively. The non-foods and luxuries percentage was increased from 19% to 21% on 1 October 2012, while the foods and essentials percentage was increased from 6% to 9% percent on 1 January 2019. The special goods cover:
Corporate tax{{main|Corporate tax in the Netherlands}}20.0% for the first € 250,000 and above that a corporate tax rate of 25.0% Property taxProperty tax or land value tax is claimed annually by municipalities. A fraction of the value of real estate (about a per mille) is defined as onroerendezaakbelasting (OZB). The money collected from the real-estate owners in its area can be used by the municipality to maintain the infrastructure (roads etc.). The real-estate values are estimated independently and updated annually. Taxation varies dramatically over different regions and municipalities. In addition to the property tax itself, there is a complicated additional taxation system for different infrastructural support systems: water-level management, water cleaning, waste management etc. Inheritance taxThe inheritance tax (successierecht) charges beneficiaries of an inheritance.{{how much|date=October 2018}} Wealth taxPossessions like savings, shares, houses that are not the primary living etc. over € 21,139. are assumed to have an annual 4% yield which is taxed at 30%, regardless of the actual annual yield achieved. Consumer goods like cars and furniture, that are not held as an investment, are excluded. An Aston Martin DB5 can, for example, in some cases be taxed, as an ordinary family car will not be. Gift taxThe gift tax (schenkingsrecht) charges the beneficiary of a gift.{{how much|date=October 2018}} See also
Notes and references1. ^2014 Tax Brackets (dutch) {{webarchive |url=https://web.archive.org/web/20140419164501/http://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/aftrekposten_boxen_en_tarieven/boxen_en_tarieven/overzicht_tarieven_en_schijven/u_hebt_in_2014_de_aow_leeftijd_nog_niet_bereikt |date=April 19, 2014 }} 2. ^{{cite web|url=http://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/diensten_met_0_btw/diensten_met_0_btw|title=Diensten met 0% btw|first=|last=Belastingdienst|publisher=}} 3. ^{{cite news|title=Belasting aangifte - Belastingteruggave.eu|url=https://www.belastingteruggave.eu/belasting-aangifte/|accessdate=14 December 2016|work=Belastingteruggave.eu|language=nl-NL}} External links
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