Chapter VIII

For the calculation of the liquidation loss referred to in Article 13d, at the beginning of the first year for which the profit is determined in…

If the tax is levied over a year that commences before the date of entry into force of an amendment to Article 22 and ends on or after that date, it…

Article I, part E, of Chapter 2 of the Introduction Act to the Income Tax Act 2001 shall apply mutatis mutandis.

Article I, parts H and G, of Chapter 2 of the Introduction Act to the Income Tax Act 2001 shall apply mutatis mutandis.

Article I, part J, paragraph 4, of Chapter 2 of the Introduction Act to the Income Tax Act 2001 shall apply mutatis mutandis.

If, in the context of a corporate merger, Article VII of the Act of 28 December 1989, Bulletin of Acts and Decrees 601, introducing an investment…

If intangible assets that, in the case of a legal entity under public law or a private-law government body, form part of assets with which no taxable…

For a right that yields periodic payments or provisions (stamrecht) to which Article 19 of the 1964 Income Tax Act, which lapsed effective 1 January…

In the presence of an amount of negative foreign profit from a state to be carried forward to a year commencing on or after 1 January 2012 on the…

An amount of tax to be credited, which is to be carried forward to a year commencing on or after 1 January 2012 in respect of a low-taxed foreign…

For the determination of the cessation loss from a state, as referred to in Article 15i, paragraph 2, positive amounts of foreign profit from that…

The dividend tax which, pursuant to Article 10bis.5, paragraph 8, of the Income Tax Act 2001, is not taken into account as a preliminary levy, shall…

With regard to claims to periodic payments existing on 31 December 2013 as a substitute for lost or to be lost wages as referred to in Article 11…

If the taxpayer holds an interest in an entity in respect of which a change of sphere (sfeerovergang) as referred to in Article 28c has taken place…

An intangible asset that the taxpayer has produced before 1 January 2017 but after 31 December 2006, for which a patent or plant breeder's right has…

For the valuation of pension liabilities of an entity as referred to in Article 19a, paragraph 1, parts d and e, of the Wage Tax Act 1964 (Wet op de…

By way of derogation from Article 29c, a group entity as referred to in the second or third paragraph of that article is not required to provide the…

By way of derogation from Article 34f, point (d), a group entity as referred to in that article is not required to comply with the obligation…

An amount of interest that, pursuant to Article 14a, paragraphs 12 up to and including 14, Article 14b, paragraphs 9 up to and including 11, or…

With regard to losses to be set off that were incurred before the commencement of the first financial year starting on or after 1 January 2019 and to…

If the taxpayer has acquired an asset from an entity affiliated with them in financial years commencing on or after 1 July 2019 and before 1 January…

The Corporate Income Tax Decree 1942 (Verord.bl. 51), the Corporate Income Tax Implementation Decree 1942 (Stcrt. 85, amended by publication in…

This Act shall enter into force with effect from the second day following the date of issue of the Bulletin of Acts and Decrees in which it is…