Chapter 1

in force

General provisions

Withholding Tax Act 2021 (Wet bronbelasting 2021) · Articles: 3

Section None

General provisions

1.1 Article 1.1

A tax, designated as withholding tax, shall be levied on the body as referred to in Article 2.1.

1.2 Article 1.2

For the purposes of this Act and the provisions based thereon, the following definitions shall apply:

1.3 Article 1.3

If the incorporation of a withholding agent has taken place under Netherlands law, such withholding agent shall, for the purposes of this Act and the…