Chapter I

Pursuant to this Act, the following taxes shall be levied:

By way of derogation from Article 5a, paragraph 1, point (b), of the General State Taxes Act (Algemene wet inzake rijksbelastingen), for the purposes…

For the application of this Act and the provisions based thereon, the countries of the Kingdom of the Netherlands shall be regarded as separate…

A Dutch national who is in the employment of the State of the Netherlands shall always be deemed to be domiciled in the Netherlands if he has been…

A Dutch national who has resided in the Netherlands and who has died or made a gift within ten years after having left the Netherlands with the…

For the application of this Act, the determination of a missing person (vermiste) shall be equated in all respects to an actual death, subject to the…

Inheritance tax shall be levied on that which each person acquires, if applicable after deduction of their share in the debts, legacies and charges…

For the purposes of this Act, everything that a person married in community of property enjoys as a result of the renunciation of the community by…

The value of that which the acquirer has sacrificed for his acquisition or of that which was stipulated by the testator to the charge of the…

For the application of this Act, assets, other than registered property, which — or the title deeds relating to which — were in the possession of the…

Monetary claims that have arisen as a result of an acquisition by succession shall, regardless of the rate of interest they bear pursuant to a…

Everything that a person has acquired at the expense of the estate of the deceased in connection with a legal act or a series of legal acts to which…

If the share of a person in assets, as a result of a partnership agreement, accrues during his lifetime to, or may be allotted to, or may be acquired…

For the purposes of this Act, everything that has been gifted within 180 days preceding the death by a testator who, at the time of that death…

Everything that is acquired as a result of or after the death of a decedent by virtue of a life insurance agreement, including accident insurance, or…

If shares in or profit-sharing certificates of a company whose capital is divided in whole or in part into shares have increased in value due to the…

For the purposes of this Act, the termination of a limited right shall be equated with the acquisition of that right by the person for whose benefit…

In the case of a loan that bears no interest, or bears interest that is lower than the percentage referred to in Article 21, fourteenth paragraph…

The assets and debts of a segregated private capital (afgezonderd particulier vermogen) as referred to in Article 2.14a, paragraph 2, of the Income…

Anything acquired from a separated private capital (afgezonderd particulier vermogen) as referred to in Article 2.14a, paragraph 2, of the Income Tax…

For the application of this Act and the provisions based thereon, the segregation of assets (afzondering van vermogen), as referred to in Article…

For the purposes of this Act, usufruct shall also include the right to enjoy the fruits (vruchtgenot), the right of use and habitation (gebruik en…

For the application of this Act, the following shall be treated as equivalent:

For the purpose of the inheritance tax assessment, only the costs of the funeral, insofar as they are not excessive, may be deducted from the estate…