Direct Tax

This FactCard sums up the different direct taxes in the Netherlands.

Dividend withholding tax
On dividends distributed by Dutch tax-resident companies. Note that it is gradually abolished.

Inheritance tax
A tax on wealth acquired by inheritance after someone dies, if their properties and financial affairs were in the Netherlands.

Gift tax
A tax paid on the value of anything accepted as a gift from a resident in the Netherlands.

Transfer tax
The transfer tax must be paid by a buyer when purchasing a property or business. The most common form of transfer tax applies when someone buys a house or apartment, for which the rate is currently 2% of the property value. From January 1, 2021, people aged 18-35 who are buying their first property in the Netherlands will not have to pay the transfer tax. From April 1, 2021, the costs of this first property may not exceed 400.000 euros.

Corporate tax
Applies to companies that are established in the Netherlands and to those that receive income from the Netherlands but are not established here.

Gambling tax
A gambling tax of 29% must be paid on prizes worth more than 449 euros, won in any game of chance.

Source IamExpat

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