Netherlands

Taxes

Title	Description
Joint approach to fraud	The Dutch government works with several bodies to investigate and stop tax fraud.
Income tax rate	The income tax you pay is the total amount of tax calculated on your income, your financial interests in a company and your savings and investments, less deductible items. Tax credits are deducted from the total tax payable.
Filing a tax return	You are required to file a tax return in order to pay tax or receive a refund if you have paid too much tax. Usually, the Tax and Customs Administration will notify you in the form of a provisional assessment.
Preventing tax evasion abroad by private individuals	To tackle tax evasion and undeclared savings, the Dutch Tax and Customs Administration (Belastingdienst) is going to exchange information automatically with more and more countries. It obtains this information from financial institutions.
Salaries tax and social insurance contributions	To avoid employees having to a pay a large amount of income tax at the end of the year, their employers withhold salaries tax from their salaries. Salaries tax is regarded as an advance payment of income tax.
Dividend tax	Companies can distribute some of their profits as dividend to their shareholders. Dividends are subject to tax. The general rate of dividend tax is 15%.
Environmental taxes	Businesses and households pay a variety of environmental taxes, such as energy tax and tax on mains water.