Chapter IV
in forceWijze van heffing
The tax shall be levied by means of withholding from the wages.
By way of derogation from the other provisions laid down by or pursuant to this Act, the tax on the final levy components referred to in Article 31…
If the employee is also liable for national insurance contributions, the levy of tax and the national insurance contributions shall be effected in a…
By way of derogation from Article 27, the withholding effected in the month of January of the calendar year, in accordance with a line of conduct…
If the employee is also subject to the obligation to pay contributions for employee insurance schemes, the levying of the contributions for the…
If the employee is also subject to compulsory insurance within the meaning of the Health Insurance Act (Zorgverzekeringswet), the levying of the…
Insofar as tax and national insurance contributions, employee insurance contributions, or the income-related contribution due under the Health…
With a view to reducing the administrative burdens of a number of withholding agents who file returns simultaneously, the inspector may, at their…
The withholding agent is obliged, in accordance with rules to be established by ministerial regulation, including rules regarding the manner in which:
Ministerial regulations shall determine which data must be provided in the event of an incorrect or incomplete declaration, and rules may be…
If the withholding agent has not submitted, or has submitted incorrectly or incompletely, the corrections referred to in Article 28a, paragraph 2, or…
The inspector may only impose the obligation to submit first-day notifications if, with respect to the withholding agent, one of the following events…
If the withholding agent has failed to provide the statement referred to in Article 28, paragraph 1, point g, or has provided it incorrectly…
The employee is required, in accordance with rules to be established by ministerial regulation, to provide the withholding agent with information the…
Every person is obliged, upon request, to immediately submit for inspection to the inspector, for the purpose of establishing their identity if this…
If at any time it is established that an employee is in an employment relationship with a withholding agent, but the employee has not been included…