Chapter II

With regard to domestic taxpayers, the tax shall be levied on the taxable amount.

Profit shall be construed and determined in accordance with Articles 3.8, 3.11 and 3.12, 3.13, paragraph 1, points (g), (h) and (i), 3.14, paragraph…

The profit does not include the amount by which the dividend tax to be remitted has been reduced pursuant to Article 11, paragraph 1, of the Dividend…

If an entity, directly or indirectly, participates in the management of, the supervision of, or the capital of another entity, and conditions are…

For the application of Articles 8bb, 8bc, 8bd and 35, the following definitions apply:

In determining the profit, a downward adjustment of the profit in respect of a mutual legal relationship between the taxpayer and an entity…

If the taxpayer acquires an asset, other than a debt, from an entity related to him during the year, and the transfer price determined in accordance…

If the taxpayer acquires an asset, other than a debt, during the year from an entity related to him by means of a capital contribution, profit…

In determining the profit, the following shall be left out of consideration, insofar as they are received from or paid to bodies or natural persons…

In determining the profit, subsidies as referred to in Article 57, paragraph 1, of the Housing Act (Woningwet), received by associations and…

In determining the profit of an entity as referred to in Article 2, paragraph 1, opening words and point (g), or paragraph 2, or Article 3, paragraph…

In determining the profit of a private-law legal entity governed by public law, the following benefits shall be excluded:

In determining the profit, the following shall be left out of consideration:

In determining the profit, the following shall also be deducted:

In determining the profit, the following shall also be deducted:

In determining the profit, the following shall not be deductible:

In determining the profit, interest – including costs and currency results – in respect of debts owed, either in law or in fact, directly or…

If the taxpayer has obtained a loan from an entity with which they are affiliated within the meaning of Article 8b, which has no fixed repayment date…

In determining the profit, benefits derived from own shares purchased as a temporary investment and shares in a company that holds an interest of at…

In determining the profit, remuneration awarded to a supervisory director who is a natural person and who holds a substantial interest in the body…

Bodies designated as cultural institutions, as well as bodies without shareholders or participants that serve a social interest and derive their…

If it is plausible that at any time the ultimate interest in the taxpayer has changed to a significant extent, the following rules shall apply…

In determining the profit, the following shall also not be deductible:

In determining the profit, compensation, payments, and deemed payments as referred to in Article 12aa, paragraph 1, parts a, b, c, e, and f, by an…

For the application of this Section and the provisions based thereon, the following definitions shall apply:

In determining the profit, compensation or payments shall also not be deductible insofar as they, in law or in fact, directly or indirectly by means…

If a domestic taxpayer is also regarded by another state as a fiscal resident of that state, no deduction of remunerations, payments, charges or…

In determining the profit, an amount of doubly taken into account income shall be deducted insofar as in any prior year no deduction was permitted…

A taxpayer shall include in his records data showing to what extent and in what manner this section applies with regard to a year in respect of a…

The qualifying benefits derived from a qualifying intangible asset produced by the taxpayer himself shall, if he so elects in the tax return for a…

For the purposes of this Section and the provisions based thereon, a qualifying intangible asset shall be understood to mean:

The qualifying benefits derived from a qualifying intangible asset, as referred to in Article 12b, shall be set at the K/T portion, but no more than…

The threshold referred to in Article 12bb, paragraph 1, is equal to:

By way of derogation from Article 12bb, for a taxpayer who has generated a qualifying intangible asset in the year or in one of the two preceding…

If in any year it is established, with regard to an intangible asset that has been designated as a qualifying intangible asset by application of…

Further rules, including further conditions, may be established by or pursuant to an Order in Council for the application of this Section. In this…

If the taxpayer opts for the application of Article 12b, they shall, in addition to the records to be maintained as referred to in Article 24…

In determining the profit, benefits derived from a participation, as well as costs in respect of the acquisition or the alienation of that…

The taxpayer who, whether or not jointly with an associated entity, holds an interest of 25% or more in an entity as an investment:

If the taxpayer derives benefits from investment participations other than qualifying investment participations, a grossed-up amount of those…

In determining the profit, the benefits derived from a controlled entity shall be taken into account in proportion to time and in proportion to the…

If a claim against an entity (debtor) in which the taxpayer or an entity affiliated with him holds a participation has been written down at the…

If the taxpayer has a claim against an entity (debtor) in which he or a related entity holds a participation, and that claim has been written down…

The participation exemption does not apply to a loss on a participation that manifests itself after the entity in which the taxpayer participates has…

If the enterprise of the dissolved entity has been continued in whole or in part by the taxpayer, the liquidation loss calculated pursuant to Article…

If, in determining the profit enjoyed in a year with respect to the taxpayer, a benefit from the alienation of shares or profit-sharing certificates…

If the taxpayer alienates shares or profit-sharing certificates that constitute a participation, in the context of a share merger as referred to in…

If the assets of a legal entity in which the taxpayer holds a participation are transferred by universal title in the context of a division…

If the assets of a legal entity in which the taxpayer holds a participation are transferred by way of a universal succession in the context of a…

The taxpayer who transfers his entire enterprise or an independent part of an enterprise (transferor) to another body that is already subject to tax…

If the assets of a taxpayer are transferred by universal title in the context of a division (the dividing legal entity), then:

If the assets of a taxpayer are transferred by universal title in the context of a merger (the disappearing legal entity), the disappearing legal…

If assets of an enterprise of a municipality, province or water board, or belonging to a ministry (transferring party), are transferred to another…

If a public limited company or a private limited company with limited liability that has exclusively natural persons as shareholders is dissolved and…

In the event that a taxpayer (parent company) holds the entire legal and economic ownership of at least 95% of the shares in the nominally paid-up…

Upon the petition of a central company and its subsidiary companies, and with effect from the year in which the petition is submitted at the…

For the application of Articles 15ab up to and including 15al, the following definitions apply:

At the time immediately preceding the time of the inclusion of a subsidiary, the parent company shall record its interest, or, if other subsidiaries…

In determining the profit of a fiscal unity, for the application of Article 11, bonuses and salaries granted by a subsidiary to persons other than…

For the application of Article 20, paragraph 2, the following applies:

As from the time of the deconsolidation of a subsidiary, for the application of Article 20, paragraph 2, the following losses shall be set off…

As from the termination of the fiscal unity with respect to the parent company, for the application of Article 20, paragraph 2, pre-consolidation…

For the application of Articles 13d, paragraphs twelve and thirteen, 15ab, paragraph two, 15ac, paragraph seven, 15ae, and 15ak, paragraph five, the…

For the application of Article 15b, paragraph 5, the balances of interest carried forward to the following year (pre-consolidation interest) that…

As from the moment of deconsolidation of a subsidiary, for the application of Article 15b, paragraph 5, the following carried-forward balances of…

If in any year an asset has been transferred by a company (transferor) to another company (transferee) the fair market value of which at the time of…

Reinvestment reserves as referred to in Article 3.54 of the Income Tax Act 2001 shall, at the time immediately preceding the deconsolidation time of…

For the application of Article 25a, paragraph 4, the preliminary levies imposed prior to the time of joining of a company which have been carried…

As of the time of deconsolidation of a subsidiary, for the application of Article 25a, paragraph 4, the following preliminary levies shall be set off…

In determining the profit enjoyed in a year, the balance of interest shall not be deductible insofar as it exceeds the higher of the following…

If it is plausible that, in comparison with the beginning of the oldest year of which a balance of interest as referred to in Article 15b has not yet…

The inspector shall determine the amount of the interest balance to be carried forward, as referred to in Article 15b, paragraph 5, by way of a…

The carried-forward balance of interest that, pursuant to Article 15b, paragraph 5, is deductible in determining the profit of a year, shall be…

For the purposes of this Section, the following definitions shall apply:

If a taxpayer carries on the business of a bank, the portion of interest in respect of loans that is determined at (10.6-L)/(100-L) shall not be…

If a taxpayer carries on the business of an insurer, the portion of interest in respect of loans that is determined as (10.6-ER)/(100-ER) shall not…

In the event that a taxpayer carries on both the business of a bank and the business of an insurer in a year, Article 15be or Article 15bf shall…

Insofar as, through the application of Article 15b in determining the profit enjoyed in a year, a balance of interest is not deductible, for the…

If a taxpayer, for the application of this Act or a treaty for the avoidance of double taxation or the Tax Regulation for the Kingdom, the Tax…

Benefits that have not already been taken into account on other grounds shall be included in the profit of the year in which the taxpayer ceases to…

For a taxpayer with profit from another state, the profit shall be reduced by the positive and negative amounts of the profit from that state…

For the application of Article 15e, paragraph 7, a foreign entity is a low-taxed foreign investment entity if:

In the event that the aggregate amount of profit from a foreign enterprise in a year, to which the object exemption for foreign enterprise profits…

In the event that the taxpayer ceases to derive profit from another state, the object exemption for foreign business profits shall not apply with…

If the taxpayer ceases to derive profit from another state and the activities that led to that profit have been or are being continued to a…

Deductible gifts are gifts made during the year and substantiated by written documentation to institutions serving the public interest (algemeen nut…