Dutch Legislation
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Family law
Civil Code — Book 1
International treaties
8
European Convention on Human Rights (ECHR)
UN Convention on the Rights of the Child
International Covenant on Civil and Political Rights (ICCPR)
UN Convention on the Rights of Persons with Disabilities
Convention on the Elimination of All Forms of Discrimination against Women (CEDAW)
Protocol No. 1 to the ECHR
Protocol No. 12 to the ECHR
European Convention on the Adoption of Children (Revised)
Marriage and partnership
4
Matrimonial Property Register Decree 1969
Temporary Domestic Exclusion Order Act (Wth)
Temporary Domestic Exclusion Order Decree
Equalisation of Pension Rights upon Divorce Act (WVPS)
Parents and children
7
Artificial Insemination Donor Data Act (WDKB)
Artificial Insemination Donor Data Decree
Paternity DNA Testing Decree
Custody Registers Decree
Embryo Act
Youth Act (Jeugdwet)
Youth Act Decree
Name and civil status
3
Civil Status Records Decree 1994
Surname Change Decree
Rules on petitions for surname change and surname determination
Adult guardianship and protection
1
Quality Requirements for Guardians, Administrators and Mentors Decree
Inheritance
3
Central Wills Register Act (Wctr)
Estate Register Decree (boedelregister)
Civil Code — Book 4 (inheritance law)
Reference materials
4
Alimony guidelines (Tremanormen): report, needs and capacity tables
Procedural rules for family and juvenile cases
Recommendations on adult guardianship and property administration (aanbevelingen)
Charter of Fundamental Rights of the European Union
Immigration law
Netherlands Nationality Act (RWN)
Aliens Act 2000 (Vw 2000)
Civic Integration Act 2021 (Wet inburgering)
General Administrative Law Act (Awb)
Secondary legislation
4
Aliens Decree 2000 (Vb 2000)
Aliens Regulation 2000 (VV 2000)
Naturalisation Test Decree
Decree on Acquisition and Loss of Dutch Nationality
Policy rules (IND)
4
Aliens Circular 2000 — Part A
Aliens Circular 2000 — Part B
Aliens Circular 2000 — Part C
Aliens Circular 2000 — Part D
Foreign workers
3
Foreign Nationals Employment Act Implementation Decree 2022 (BuWav)
Foreign Nationals Employment Act Implementation Regulation 2022 (RuWav)
Foreign Nationals Employment Act Notification Regulation
Asylum reception
3
Central Agency for the Reception of Asylum Seekers Act (COA)
Asylum Seekers Provisions Regulation 2005 (Rva)
Provisions for Specific Categories of Foreign Nationals Regulation (Rvb)
EU directives
6
Directive 2011/98/EU — single permit
Directive 2009/50/EC — EU Blue Card
Directive 2014/36/EU — seasonal workers
Directive 2014/66/EU — intra-corporate transfers (ICT)
Directive (EU) 2016/801 — students and researchers
Directive 2009/52/EC — employer sanctions
Reference materials
1
Foreign workers in the Netherlands: legislation overview
Employment law
Civil Code — Book 7 (employment contract)
Pensions Act (Pensioenwet)
Participation Act (Participatiewet)
Unemployment Insurance Act (WW)
Sickness Benefits Act (ZW)
Work and Income according to Labour Capacity Act (WIA)
Secondary legislation
4
Working Conditions Act (Arbowet)
Working Hours Act (Arbeidstijdenwet)
Minimum Wage and Minimum Holiday Allowance Act (WML)
Foreign Nationals Employment Act (WAV)
Leave and flexible working
2
Work and Care Act (WAZO)
Flexible Working Act (WFW)
Collective labour law
2
Collective Labour Agreements Act (Wet CAO)
Collective Agreements (Declaration of Universally Binding Status) Act (AVV)
Agency work and posting
3
Placement of Personnel by Intermediaries Act (WAADI)
Terms of Employment of Posted Workers in the EU Act (WagwEU)
Posted Workers Terms of Employment Decree
Equal treatment
4
General Equal Treatment Act (AWGB)
Equal Treatment (Men and Women) Act (WGB)
Equal Treatment (Age) in Employment Act (WGBL)
Equal Treatment (Disability and Chronic Illness) Act (WGBH/CZ)
Dismissal
10
Collective Redundancy (Notification) Act (WMCO)
Dismissal Regulation (Ontslagregeling)
UWV Dismissal Procedure Regulation
Dismissal Procedure (Implementing Rules) Decree
Transition Payment Compensation Regulation
Compensation on Business Closure Decree
Transition Payment (Transitional Law) Decree
Deduction of Costs from Transition Payment Decree
Wage Definition (Notice and Transition Payments) Decree
Chain Provision (Special Functions) Regulation
Contract law
Civil Code — Book 3 (property law, general part)
Civil Code — Book 6 (law of obligations)
Civil Code — Book 7 (specific contracts)
Civil Code — Book 7A (specific contracts, continuation)
Civil Code — Book 10 (private international law)
Tax law
Tax administration and collection
3
General State Taxes Act (AWR)
Chapter I — Algemene bepalingen
Chapter II — Aangifte
Chapter III — Heffing van belasting bij wege van aanslag
Chapter IV — Heffing van belasting bij wege van voldoening of afdracht op aangifte
Chapter IVA — Basisregistratie inkomen
Chapter IVbis — Terugvordering van staatssteun
Chapter IX — Strafrechtelijke bepalingen
Chapter V — Bezwaar en beroep
Chapter VA — Belastingrente en revisierente
Chapter VI — Bevordering van de richtige heffing
Chapter VII — Bepalingen ter voorkoming van dubbele belasting
Chapter VIII — Bijzondere bepalingen
Chapter VIIIA — Bestuurlijke boeten
Chapter X — Overgangs- en slotbepalingen
Tax Collection Act 1990
Income-Dependent Schemes Act (Awir)
Income and wage tax
2
Income Tax Act 2001
Wage Tax Act 1964
Corporate and dividend tax
2
Corporate Income Tax Act 1969
Dividend Tax Act 1965
VAT, transfer taxes and inheritance
3
Turnover Tax Act 1968 (VAT)
Legal Transactions Taxation Act (WBR)
Inheritance and Gift Tax Act 1956
Corporate law
Civil Code — Book 2 (legal persons)
Commercial Register Act 2007 (Handelsregisterwet)
Trade Name Act (Handelsnaamwet)
Commercial Code (Wetboek van Koophandel) — Book 1
Formally Foreign Companies Act (WFBV)
Bankruptcy Act (Faillissementswet)
European entities
9
EEIG Implementation Act
European Company (SE) Implementation Act
European Cooperative Society (SCE) Implementation Act
Employee Involvement in European Legal Entities Act
Voluntary Transfer of Seat (Third Countries) Act
Kingdom Act on Voluntary Transfer of Seat of Legal Persons
Kingdom Act on Transfer of Seat by the Government
Regulation (EC) No 2157/2001 — European Company (SE)
Regulation (EC) No 1435/2003 — European Cooperative Society (SCE)
Employee participation
2
Works Councils Act (WOR)
European Works Councils Act
Reference materials
1
SER Merger Code 2015 (SER-Fusiegedragsregels)
Civil procedure
Code of Civil Procedure (Rv) — Book 1
Code of Civil Procedure (Rv) — Book 2
Code of Civil Procedure (Rv) — Book 3
Code of Civil Procedure (Rv) — Book 4
Bookmarks
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Dutch Legislation
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General State Taxes Act (AWR)
/
Chapter I — Algemene bepalingen
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Article 3b
Article 3b
in force
Algemene bepalingen
General State Taxes Act (AWR) · Chapter I · In force since 2026-04-11
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Dutch Legislation
Dutch Legislation