Dutch Tax Glossary

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