Chapter III

The tax shall be levied at the following rate. In this rate, the third and fourth columns contain, for the beneficiaries mentioned therein, the levy…

For the purpose of calculating inheritance tax, acquisitions by virtue of the law of succession by partners shall be regarded as an acquisition by…

For the purpose of calculating gift tax, partners shall be regarded as one and the same person. In such case, the gift tax shall be calculated…

For the calculation of gift tax, an acquisition from a private foundation (afgezonderd particulier vermogen) as referred to in Article 17 shall be…

Gifts made by the same donor to the same donee during a calendar year shall be regarded as forming part of a single gift to the extent of the total…

Gifts made by parents, whether jointly or separately during a calendar year to a child, shall be regarded as a single gift to the amount of the total…

If there is uncertainty regarding the kinship or the identity of the donor or the acquirer, the maximum tax that could be due shall be levied…

The amount of tax shall not be subject to any reduction as a result of a renunciation or a waiver of rights. The first sentence shall not apply if…

The tax due in respect of the alienation of assets acquired under a condition as referred to in Article 21, paragraph 2, by the burdened party…

Exempt from inheritance tax is that which is acquired:

Exempt from gift tax is that which is acquired:

We reserve the right to lay down rules by Order in Council, with the objective of promoting that the assets of the legal entities referred to in…

With regard to the amounts referred to in Articles 24, 32, 33, 35b and 35c, Articles 10.1 and 10.2 of the Income Tax Act 2001 (Wet inkomstenbelasting…