Dutch Tax Glossary

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