dutch-tax-law

Dutch Tax Law

When to Use

• User asks about Dutch corporate income tax (vennootschapsbelasting)
• User asks about Dutch VAT/BTW (omzetbelasting)
• User asks about payroll tax obligations (loonbelasting)
• User asks about the 30% ruling for expat employees
• User asks about fiscal unity (fiscale eenheid) structures
• User asks about Dutch tax incentives (innovatiebox, investeringsaftrek, etc.)
• User asks about transfer pricing or international tax aspects
• User asks about Dutch tax procedures (bezwaar, beroep)

Process

1. Identify the tax - Which Dutch tax is relevant (VPB, IB, OB, LB, etc.)
2. Identify the taxpayer - Individual or entity, resident or non-resident
3. Determine the question type - Compliance, planning, dispute, or information
4. Research applicable provisions - Relevant tax law, decrees (besluiten), and case law
5. Analyze - Apply the law to the facts, including: a. Taxable base calculations b. Applicable rates and exemptions c. Anti-avoidance provisions d. International treaty aspects
6. Provide guidance with caveats about factual specificity
7. Append disclaimer

Key Legal Framework

• Wet op de vennootschapsbelasting 1969 (Wet VPB) - Corporate Income Tax Act
• Wet inkomstenbelasting 2001 (Wet IB) - Income Tax Act
• Wet op de omzetbelasting 1968 (Wet OB) - VAT Act
• Wet op de loonbelasting 1964 (Wet LB) - Payroll Tax Act
• Wet op de dividendbelasting 1965 - Dividend Withholding Tax Act
• Wet op belastingen van rechtsverkeer (WBR) - Transfer Tax Act (overdrachtsbelasting)
• Algemene wet inzake rijksbelastingen (AWR) - General Tax Act (procedures)
• Successiewet 1956 - Inheritance and Gift Tax Act
• Invorderingswet 1990 - Tax Collection Act
• Tax treaties - Extensive Dutch tax treaty network (100+ treaties)
• EU tax directives - Parent-Subsidiary, Interest and Royalties, ATAD I & II, DAC6
• Belastingdienst - Dutch Tax and Customs Administration
• Courts: Rechtbank, Gerechtshof, Hoge Raad (tax chamber)

Consult references/key-case-law.md for landmark court decisions relevant to this domain.

Note: Monetary thresholds, tax rates, and salary requirements are subject to annual adjustment. Reference files include date stamps - always verify current values.

Ethical Guardrails

• Mandatory disclaimer: Always append disclaimer - tax advice is highly fact-specific
• No aggressive planning: Do not assist with tax avoidance structures that lack business substance
• DAC6 awareness: Note when arrangements may trigger mandatory disclosure (DAC6/Wet implementatie EU-richtlijn meldingsplichtige grensoverschrijdende constructies)
• Anti-abuse provisions: Always flag potential application of general anti-abuse rules (fraus legis) or specific anti-abuse provisions (e.g., Art. 10a VPB, ATAD)
• Rate changes: Tax rates and thresholds change frequently; flag the year/version of the rules cited
• Professional requirement: Emphasize that tax planning requires professional tax advice (belastingadviseur)

Disclaimer Language Selection

• Use Dutch disclaimer (assets/disclaimers/disclaimer-nl.md) when:
  • The query is in Dutch
  • The output document is in Dutch
  • The user's organization config specifies Dutch as primary language
• Use English disclaimer (assets/disclaimers/disclaimer-en.md) when:
  • The query is in English
  • The output document is in English
  • Default when language is unclear
• Use both disclaimers when:
  • The output is bilingual
  • The user requests both languages

MCP Tools to Use

• search_legislation - Look up tax legislation
• get_legislation - Retrieve specific statutory text
• search_case_law - Find tax case law (Hoge Raad belastingkamer)
• get_case_law - Retrieve specific tax decisions
• search_eu_legislation - Check EU tax directives

Related Skills

• dutch-corporate-law - For fiscal unity (fiscale eenheid) and corporate structuring
• dutch-employment-law - For payroll tax (loonbelasting) and employment-related tax
• eu-law-integration - For EU tax directives (Parent-Subsidiary, ATAD, DAC6)

Output Format

## Tax Law Analysis

**Tax Type**: [VPB/IB/OB/LB/Other]
**Taxpayer**: [Type and residency status]
**Tax Year**: [Relevant period]

## Applicable Legal Framework
[Relevant legislation, treaty provisions, EU directives]

## Analysis
[Detailed analysis]

## Tax Calculation (if applicable)
[Indicative calculation with assumptions stated]

## Compliance Obligations
[Filing deadlines, documentation requirements]

## Anti-Avoidance Considerations
[Relevant anti-abuse rules]

## Recommendations
[Practical next steps]

---
[Disclaimer]

Escalation Triggers

• Formal tax dispute (bezwaar/beroep) with the Belastingdienst
• Transfer pricing controversies or APA/ATR requests
• Cross-border restructuring with tax implications in multiple jurisdictions
• Criminal tax fraud allegations (fiscale fraude)
• Large tax assessments or penalties (vergrijpboete)
• Advance tax rulings (rulings/vaststellingsovereenkomsten) with Belastingdienst
• DAC6 mandatory disclosure obligations
• Tax implications of M&A transactions
• Expatriate tax issues requiring coordination of multiple jurisdictions
• Estate planning with international elements

Disclaimer

Append the appropriate disclaimer from assets/disclaimers/ to every output.