Chapter III

The tax due over a wage period of one year is the amount of the tax calculated on the taxable wage over the calendar year, reduced by the amount of…

The tax for a wage period of one year shall be determined on the basis of the following table (tariff table).

By way of derogation from Article 20a, paragraph 1, if the employee was born before 1 January 1946, the tax on a wage period of one year shall be…

In this Chapter and the provisions based thereon, the following definitions apply:

The tax credit for wage tax is the part of the standard wage tax credit that stands in the same proportion to the standard wage tax credit as the tax…

In the application of Article 21a to the part of the standard payroll tax credit that relates to the elderly tax credit or the single elderly tax…

The general tax credit (algemene heffingskorting) is the combined amount of:

The general tax credit (algemene heffingskorting) applies to the employee.

For the employee who receives wages from current employment, the labour tax credit (arbeidskorting) applies.

For the employee who receives a benefit pursuant to the Work and Employment Support for Disabled Young Persons Act (Wet…

For the employee who has reached the pensionable age, as referred to in Article 7a, paragraph 1, of the General Old Age Pensions Act (Algemene…

For an employee who receives a benefit as referred to in Article 9, first paragraph, point (a), of the General Old Age Pensions Act (Algemene…

The amounts and percentages mentioned in Articles 22, 22a, 22aa, 22b and 22c shall be replaced by operation of law at the beginning of the calendar…

The tax credit for wage tax shall only be applied in the event that the employee has submitted a written, dated, and signed petition to the…

For the application of Articles 21 up to and including 22d regarding the determination of the amount of the tax credit, the situation at the time at…

The wage period is the period in respect of which the wage is enjoyed. The amount of tax for a wage period other than a year shall be determined by…

Tantièmes, gratuities and other remuneration which, as a rule, are granted only once or once a year, shall be taxed in accordance with the wage tax…

By way of derogation from Articles 20, 20a, 20b and 26, the tax shall amount to 52% of the wages in the event that: