Chapter I
in forceGeneral provisions
Section None
General provisions
1
Article 1
For the purposes of this Act and the decrees enacted for its implementation, the following definitions shall apply:
2
Article 2
For the purposes of this Act, a resident is a person who resides in the Netherlands.
3
Article 3
The place where a person resides and the place where a legal entity is established shall be determined according to the circumstances.