Dutch Tax Glossary

• 30% ruling
• Arm’s length principle
• Belasting
• Belastingdienst
• Beneficial Owner
• BTW
• Commanditaire vennootschap
• Corporate income tax
• Corporate income tax return
• Estimated tax assessment
• Direct tax
• FACTA
• Fiscus
• Indirect tax
• Partnership
• Limited partnership
• Intra Community Transactions declarations (ICP reports)
• Payroll tax
• Tax collector
• Personal income tax return
• Tax inspector
• Personal income tax
• VAT
• VAT revision
• VAT
• Withholding tax