Chapter 7
in forceBelastingheffing van buitenlandse belastingplichtigen
Section 7.1
Nederlands inkomen
With regard to the non-resident taxpayer, income tax shall be levied on the income derived by him in the calendar year consisting of:
Section 7.2
Belastbaar inkomen uit werk en woning
The taxable income from work and dwelling in the Netherlands is the income from work and dwelling in the Netherlands reduced by the losses from work…
The operation of a Dutch enterprise does not include the transport by water or by air of persons and goods between places outside the Netherlands and…
Activities performed in the context of an enterprise during a continuous period of at least 30 days in, on, or above the North Sea extraction area…
Section 7.3
Belastbaar inkomen uit aanmerkelijk belang
The taxable income from a substantial interest in a company established in the Netherlands is the income from a substantial interest in a company…
If the taxpayer, as a result of an alienation as referred to in Article 7.5, seventh paragraph, no longer has a substantial interest, or has such an…
The acquisition price of shares and profit-sharing certificates belonging to a substantial interest shall be the fair market value at the time at…
Section 7.4
Belastbaar inkomen uit sparen en beleggen
The taxable income from savings and investments in the Netherlands is the benefit that a taxpayer derives from savings and investments in the…
Section 7.5
Kwalificerende buitenlandse belastingplichtigen
For a qualifying non-resident taxpayer, the income from work and dwelling in the Netherlands is the aggregate amount of the income from work and…