Chapter 2 — Raamwerk · Income Tax Act 2001

Section 2.1

Belastingplichtigen

2.1 Article 2.1

Taxpayers for income tax purposes are the natural persons who:

2.2 Article 2.2

A person who ceases to reside in the Netherlands and resumes residence in the Netherlands within one year thereafter, without having resided in…

Section 2.2

Heffingsgrondslagen

2.3 Article 2.3

Income tax shall be levied on the following, received by the taxpayer during the calendar year:

2.4 Article 2.4

The taxable income from work and dwelling is determined:

2.5 Article 2.5 repealed

2.6 Article 2.6 repealed

Section 2.3

Verschuldigde inkomstenbelasting

2.7 Article 2.7

The income tax due over a calendar year is the aggregate amount of the tax calculated over the calendar year on:

2.8 Article 2.8

If the taxable income from work and dwelling or the taxable income from a substantial interest includes income to be preserved, the tax due, insofar…

2.9 Article 2.9

The tax due on the income to be preserved is the amount of tax determined in accordance with Article 2.7, reduced by the amount of tax determined in…

2.10 Article 2.10

The tax on taxable income from work and dwelling (Section 3.1 and Section 7.2, respectively) shall be determined on the basis of the following table.

2.10a Article 2.10a

By way of derogation from Article 2.10, for a taxpayer born before 1 January 1946, the tax on the taxable income from work and dwelling (Section 3.1…

2.11 Article 2.11 repealed

2.11a Article 2.11a

The tax on the taxable income from work and dwelling, after the application of the provisions for the prevention of double taxation, shall be reduced…

2.12 Article 2.12

The tax on taxable income from a substantial interest (Section 4.1 and Section 7.3, respectively) shall be determined on the basis of the following…

2.13 Article 2.13

The tax on taxable income from savings and investments (Section 5.1 and Section 7.4, respectively) amounts to 36%.

Section 2.4

Toerekeningsregels

2.14 Article 2.14

If a benefit could be qualified as a component, whether or not exempt, of one of the taxable incomes on the basis of more than one chapter, section…

2.14a Article 2.14a

For the application of this Act and the provisions based thereon, the assets and liabilities as well as the revenues and expenditures of a segregated…

2.14bis Article 2.14bis

For the application of this Act and the provisions based thereon, the assets and liabilities, as well as the revenues and expenditures, or costs…

2.15 Article 2.15

For the purposes of this Act, except insofar as it concerns the application of Article 2.16, no account shall be taken of the legal usufruct of the…

2.16 Article 2.16

The taxpayer to whom components of a child's income have been attributed and who does not have the enjoyment of the fruits thereof, has a right of…

2.17 Article 2.17

The income components of the taxpayer and his partner shall be taken into account for the person by whom the income components have been enjoyed or…

Section 2.5

Verzamelinkomen

2.18 Article 2.18

The aggregate income (verzamelinkomen) is the combined amount of: