Dutch Legislation

Wage Tax Act 1964

in force

Withholding, 30% ruling, allowances

Tax law · Wet op de loonbelasting 1964 · BWBR0002471 · Chapters: 16 · articles: 168

Chapter I Tax liability

Articles: 12

Chapter II Subject of the tax

Articles: 16

Chapter IIA Exempt allowances and benefits

Articles: 11

Chapter IIB Pension schemes

Articles: 18

Chapter IIC Life-course savings scheme

Articles: 1

Chapter III Fee

Articles: 22

Chapter IV Manner of levy

Articles: 16

Chapter V Levy of the withholding agent

Articles: 10

Chapter VI Supplementary provisions

Articles: 3

Chapter VIA None

Articles: 3

Chapter VIIA Taxation of foreign entities

Articles: 8

Chapter VIIB Sunset clause

Articles: 1

Chapter VIII Transitional and final provisions

Articles: 38