Dutch Legislation

Income Tax Act 2001

in force

Boxes 1–3, deductions, homeownership, entrepreneurs

Tax law · Wet inkomstenbelasting 2001 · BWBR0011353 · Chapters: 14 · articles: 514

Source
Chapter 1 General provisions

Articles: 14
Chapter 2 Framework

Articles: 22
Chapter 3 Tax base for work and dwelling

Articles: 200
Chapter 4 Tax base for a substantial interest

Articles: 70
Chapter 5 Tax base for savings and investments

Articles: 50
Chapter 6 Personal tax allowance

Articles: 43
Chapter 7 Taxation of non-resident taxpayers

Articles: 9
Chapter 8 Tax credit

Articles: 27
Chapter 9 Manner of levy

Articles: 9
Chapter 10 Supplementary provisions

Articles: 19
Chapter 10A Miscellaneous transitional law resulting from amending acts

Articles: 31
Chapter 10b Sunset clause

Articles: 1
Chapter 10bis Transitional law resulting from the Act on the revision of the tax treatment of owner-occupied homes

Articles: 15
Chapter 11 Final provisions

Articles: 4