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Family law

Civil Code — Book 1

International treaties8

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 partnership4

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 children7

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 status3

Civil Status Records Decree 1994 Surname Change Decree Rules on petitions for surname change and surname determination

Adult guardianship and protection1

Quality Requirements for Guardians, Administrators and Mentors Decree

Inheritance3

Central Wills Register Act (Wctr) Estate Register Decree (boedelregister) Civil Code — Book 4 (inheritance law)

Reference materials4

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 legislation4

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 workers3

Foreign Nationals Employment Act Implementation Decree 2022 (BuWav) Foreign Nationals Employment Act Implementation Regulation 2022 (RuWav) Foreign Nationals Employment Act Notification Regulation

Asylum reception3

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 directives6

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 materials1

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 legislation4

Working Conditions Act (Arbowet) Working Hours Act (Arbeidstijdenwet) Minimum Wage and Minimum Holiday Allowance Act (WML) Foreign Nationals Employment Act (WAV)

Leave and flexible working2

Work and Care Act (WAZO) Flexible Working Act (WFW)

Collective labour law2

Collective Labour Agreements Act (Wet CAO) Collective Agreements (Declaration of Universally Binding Status) Act (AVV)

Agency work and posting3

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 treatment4

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)

Dismissal10

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 collection3

General State Taxes Act (AWR) Tax Collection Act 1990 Income-Dependent Schemes Act (Awir)

Income and wage tax2

Income Tax Act 2001 Wage Tax Act 1964

Corporate and dividend tax2

Corporate Income Tax Act 1969 Dividend Tax Act 1965

VAT, transfer taxes and inheritance3

Turnover Tax Act 1968 (VAT) Legal Transactions Taxation Act (WBR) Inheritance and Gift Tax Act 1956 Chapter I — Grondslagen voor de objectieve en subjectieve belastingplicht Chapter II — Bepaling van het belastbaar bedrag Chapter III — Tarief; berekening van de belasting; vrijstellingen Chapter IIIA — Bedrijfsopvolging Chapter IIIb — Verkrijging blote eigendom van een eigen woning Chapter IV — Aangifte, aanslag en conserverende aanslag Chapter IX — None Chapter V — None Chapter VI — Navordering Chapter VII — Vermindering Chapter VIII — Bezwaar en beroep Chapter X — Verjaring Chapter XI — Kwijtschelding Chapter XII — Bijzondere bepalingen Chapter XIII — Overgangs- en slotbepalingen

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 entities9

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 participation2

Works Councils Act (WOR) European Works Councils Act

Reference materials1

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 About

Dutch Legislation/Inheritance and Gift Tax Act 1956/Chapter V — None

Chapter V

in force

None

Inheritance and Gift Tax Act 1956 (Successiewet 1956) · Articles: 3

49 Article 49 repealed

50 Article 50 repealed

51 Article 51 repealed

About this page

Inheritance and Gift Tax Act 1956 (Successiewet 1956), Chapter V «None». Articles: 3

Official source at wetten.overheid.nl

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Important. Unofficial translation. Only the original Dutch text has legal force. This information is for reference only and does not constitute legal advice.

All legislative texts are reproduced from the official consolidated versions in force as published by the public authorities of the Kingdom of the Netherlands. Case law is sourced from the open data of the Dutch judiciary.

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