TAXES
- Financial year is calendar year unless desired otherwise.
- Corporate income tax (2007: 20% for the first € 25,000; between € 25,000 and € 60,000 23.5%; above € 60,000: 25.5%)
- Corporate income tax on IPR 10% (if elected).
- Corporate income tax on finance income 5% (if elected).
- Corporate income tax on subsidiaries 0% (if not passive financial income).
- Dividend withholding tax (0% for most countries, statutory 15%)
- Personal income tax on income (above € 53.064 52%, effective usually 40%).
- Personal income tax on >5% shareholding 25%. 22% for the first € 250,000.
- Personal income tax on savings and investments 1.2%
- Wage tax (above € 53.064 52%, effective usually 40%).
- VAT (19%, 6%, 0%)
- Capital duty 0%
- Losses can be carry forward for 9 years (2007) and one year back.
See for detailed information about Dutch tax acts click here .