Dutch Legislation

Chapter IV

in force

Capital tax

Legal Transactions Taxation Act (WBR) (Wet op belastingen van rechtsverkeer) · Articles: 9

Section 1

Taxable event

32 Article 32 repealed
33 Article 33 repealed
34 Article 34 repealed
34a Article 34a repealed

Section 2

Basis of assessment

35 Article 35 repealed

Section 3

Tariff and exemptions

36 Article 36 repealed
37 Article 37 repealed

Section 4

Manner of levy

38 Article 38 repealed
39 Article 39 repealed