Dutch Legislation

Chapter VB

in force

Taxation of wages to be surrendered by virtue of an employment relationship

Wage Tax Act 1964 (Wet op de loonbelasting 1964) · Articles: 1

Section None

Taxation of wages to be surrendered by virtue of an employment relationship

32d Article 32d

The withholding agent residing or established in the Netherlands shall be deemed to also provide, with the wages owed by him to an employee residing…