Налоговая система Нидерландов

value of the assets less any liabilities. The tax is levied at the

beginning of the calendar year. Assets and debts are taken into

consideration at their market value. Although both husband and wife are

liable for taxation the assets of both are added together. A child's assets

are taxed under the child's name.

Non-resident taxpayers

Non-residents are liable for wealth tax only if they own certain assets in

the Netherlands at the beginning of the calendar year. (In this case the

net wealth is defined as the value of the assets less any liabilities in

the Netherlands).

Assets in the Netherlands are:

assets belonging to a Netherlands permanent establishment and

participations (other than through shares) in a domestic business. An

example is the participation of a limited partner in a Netherlands limited

partnership.

the following assets not belonging to a permanent establishment in the

Netherlands:

29. immovable property (including immovable rights) within the

Netherlands;

30. profit sharing rights based on the net profits (not the

turnover) of a company managed in the Netherlands, excepting

profit sharing bonds, etc., and bonus rights of employees.

Debts in the Netherlands are:

debts of a permanent establishment in the Netherlands;

debts secured by a mortgage on immovable property situated in the

Netherlands.

Married non-resident taxpayers are required to state their personal net

assets only; a married person's net assets are not added to those of his or

her spouse.

5.2. Tax base and rates

5.2.1. Exemptions

The legal usufruct together with rights and obligations involving regular

payments directly arising from family law, and payments attributed by

parents to their minor children are not taken into account for the purposes

of the wealth tax.

The following items are exempted from wealth tax for both resident and non-

resident taxpayers:

a part of the business assets of the taxpayer, which is:

34. 100% when the assets of the business do not exceed NLG 219,000

(1999: NLG 216,000);

35. 68% of the assets in excess of NLG 219,000 plus the exemption of

NLG 219,000 if the assets of the business exceed NLG 219,000

(1999: 68% of the assets in excess of NLG 216,000 plus the

exemption of NLG 216,000 if the assets of the business exceed

NLG 216,000).

This exemption also applies to:

37. amounts payable by the person to whom the taxpayer has

transferred the ownership of his business;

38. the assets of a business which is to be converted into a limited

liability company;

39. the value of "substantial interest" shares in a limited

liability company established in the Netherlands;

40. specific subordinated loans granted to a starting entrepeneur.

Examples of other special exemptions:

42. entitlements ensuing from a pension scheme;

43. payments ensuing from life annuities that have not yet

commenced; annuities that have already commenced are also

exempted to a certain sum;

44. entitlements and benefits with regard to sickness, disability or

accidents, accruing to those concerned or the surviving spouse

or minors;

45. personal belongings such as items of artistic or scientific

value, clothes, food, gold and silver, pearls and precious

stones to a total value of NLG 8,500.

5.2.2. Tax rates

The rate is NLG 7 for every NLG 1,000 of net assets (0.7%). There are two

categories, which are:

tax class I: single taxpayers;

tax class II: married taxpayers.

The taxable amount for resident taxpayers is the total net wealth less the

personal allowance. The taxable amount for non-resident taxpayers is the

total domestic net wealth without the deduction of a personal allowance.

The personal allowances for resident taxpayers in 2000 are:

tax class I : NLG 200,000

tax class II : NLG 250,000

5.2.3. Special allowances

The following amounts may be added to the above allowances:

I. Old-age allowance

The old-age allowance is intended for taxpayers who have little or no

provision for pension arrangements, but who have assets, which were

hitherto subject to wealth tax in their entirety. As a result of this

allowance this category of taxpayers above the age of 35 will be in a

position similar to those who have pension arrangements that are exempt

from wealth tax.

The following amounts may be added to the above allowance:

single persons over 35: minimum NLG 8,000 and maximum NLG 205,000

married persons: minimum NLG 13,000 and maximum NLG 292,000

II. 68% rule (for resident taxpayers only)

If in any given year the total income tax and wealth tax due exceeds 68% of

the taxable income for the year then the excess is refunded. For this

purpose the taxable income or net salary of a married, but not permanently

separated couple and the related income tax or salaries tax are attributed

to the spouse with the highest personal income. This provision is not

applicable to minors whose income from assets is taxed with that of their

parents.

5.3. Tax returns and assessments

The wealth tax is to be paid annually on the total net wealth on 1 January

of the relevant financial year. The tax is collected by means of an

assessment. The regulations, which are applicable to income tax, are also

applicable to wealth tax.

6. Налог на добавленную стоимость(Value Added Tax and Excise Duty)

In the Netherlands value added tax (VAT, in Dutch 'BTW') is levied at each

stage in the chain of production and distribution of goods and services.

The tax base is the total amount charged for the transaction excluding VAT,

with certain exceptions. Due to deductions in previous stages of the chain

VAT is not cumulative. Every taxable person is liable for VAT on his or her

turnover (the output tax), from which the VAT charged on expenses and

investments (the input tax) may be deducted. If the balance is positive

then tax must be paid to the tax authorities; if the balance is negative

then a refund is received. The tax paid by the ultimate consumers of the

goods or services is not tax-deductible. The tax is based on the VAT rate

applicable to the price, exclusive VAT, of the goods or services received.

6.1. Taxable persons

The taxable persons are the persons conducting a business, who are defined

as those who conduct independent business, including natural persons,

corporate bodies, partnerships, associations etc. Combinations of bodies

forming a single financial, organisational, and economic entity can be

considered as a fiscal unit for VAT purposes. In such cases the supply of

goods and services within the unit is not subject to VAT. A public body can

also act as a taxable person if its activities do not involve public

duties.

6.2. Tax base

There are four taxable activities:

|I. |the supplying of goods, |

|II.|the rendering of services, |

|III|the acquisition of goods by businesses (since 1 January 1993), |

|. | |

|IV.|the importation of goods. |

The supplying of goods and services

The term "supplying of goods" (goods are all physical objects, but also

include electricity, heating, cooling, etc.) is given a broad

interpretation. For example, for VAT purposes the following activities are

considered as the supplying of goods:

the transfer of ownership of goods under an agreement;

the transfer of goods on the basis of a hire purchase agreement;

the delivery of goods by a manufacturer who has manufactured the goods from

materials provided by the consumer;

the private use of goods by a business;

the self-supply of goods, if the goods are involved in exempt transactions

for which prepaid tax cannot be deducted, or is only partly deductible.

Services are defined as all activities performed for a remuneration that

are not classed as the supplying of goods.

Location of deliveries and services

Although the difference between the supplying of goods and the rendering of

services is usually a purely theoretical one, there is a valid reason for

distinguishing between them with regard to location. Transactions are

subject to the conditions and rates applicable at the location concerned.

The location at which the goods are supplied is defined as the location of

the goods at the time of supply. An exception is made for goods transported

in connection with the supply; in such cases the location of supply is the

location at which the transportation began. Another exception is made for a

series of supplies of imported goods; in such cases the location of all the

supplies is the Netherlands.

The location at which services are rendered is generally deemed to be the

place of residence or of establishment of the person supplying the

services. However there is a separate regulation for certain services: for

example for services involving copyrights and advertising, advice,

information, banking, insurance and the services of employment agencies

etc., the location at which the services are rendered is the place of

establishment of the person to whom the services are rendered. Services

involving immovable property are rendered at the location of the property.

6.3. Exemptions

Several types of transactions are exempt from VAT. An exemption means that

tax for the transactions should not be charged, and that prepaid VAT

attributable to those transactions cannot be deducted. Exemptions are

applicable to transactions such as:

the transfer or rental of immovable property, with certain exceptions. For

example, the delivery of newly-built property until two years after it is

first used, and property when the supplier and recipient have opted for

taxable delivery are taxable; however the possibility to opt for taxation

is restricted to situations in which the property is used for (almost)

wholly taxable purposes;

medical services;

services provided by educational establishments;

social-cultural services;

most services performed by banks;

insurance transactions;

non-commercial activities by public radio and television broadcasting

organisations;

postal services;

burials/cremations;

sports (not entrance fees);

the services of composers, writers and journalists.

6.4. Special arrangements for small businesses (persons) and the

agricultural sector

Small businesses run by persons enjoy a tax reduction. If the VAT to be

paid after the deduction of prepaid VAT is less than NLG 4,150 then a

reduction is granted of (NLG 4,150 minus the VAT due) x 2.5. If a small

business consequently does not have to pay any VAT to the authorities then

it can, on request, be relieved of the obligation to keep an

administration.

For the agricultural sector, i.e. arable farming, cattle breeding, and

horticulture, a special provision is applicable which is designed to

exclude the agricultural sector from the VAT system entirely. Farmers do

not charge VAT and do not have the right to deduct the prepaid VAT. The

purchasers of agricultural products from these farmers receive a fixed

prepaid VAT deduction of 4.8%. If the tax prepaid by the farmer is more

than 4.8% of the value of his sales then this special provision would put

him or his customers at a disadvantage; in such cases the farmer may then

opt for the usual statutory regulation.

6.5. Tax rates

The general rate is 17.5%. A reduced rate of 6% is applicable to the

supply, import, and acquisition of goods and services mentioned in Annex 1

to the VAT-act. The reduced rate is in the main applicable to foodstuffs

and medicines. Other goods and services subject to the lower rate include

water, art, books, newspapers and magazines, materials required by the

visually handicapped, artificial limbs, certain goods and services for

agricultural use, passenger transport, hotel accommodation and entrance

fees for museums, cinemas, sport events, amusement-parks, zoos and circus

and some labour intensive services. The zero rate is intended primarily for

exported goods, seagoing vessels and aircraft used for international

transport, gold destined for central banks, and any activities which may

take place within bonded warehouses or their equivalent. There is also a

zero rate for goods, which are transported to another EU member state on

which VAT is levied, because of the acquisition in that member state.

6.6. The new VAT system in the single European market

The single European market was completed on 1 January 1993. From this date

goods, persons, services and capital may be moved freely within the EU. The

transitional arrangements applicable after this date, for which the 1968

Turnover Tax Act of the Netherlands has been amended, contain the following

main points.

|I|For private persons buying goods in another member state VAT is |

|.|levied in the country in which the goods are bought (the principle of|

| |the country of origin). The exemption on exports from the member |

| |state and the obligation to pay VAT on the goods on arrival in the |

| |Netherlands are then not applicable. |

|I|For trade in goods between businesses in member states VAT is levied |

|I|in the member state to which the goods are transported (the principle|

|.|of the country of destination) at the rates and under the conditions |

| |of that member state. The business supplying the goods applies the |

| |zero rate. The business receiving the goods submits a tax return with|

| |regard to the goods purchased in another member state. (This |

| |transitional arrangement is applicable until the date on which |

| |transactions became subject to the country of origin principle). |

|I|The principle of the country of destination is also applicable to |

|I|intracommunity deliveries to exempted parties, farmers falling under |

|I|a lump-sum compensation scheme, and legal entities not liable for |

|.|taxation (authorities), unless the total value of the goods purchased|

| |exceeds the threshold of NLG 23,000 (ECU 10,000) |

|I|For mail order transactions or teleshopping involving private |

|V|persons, exempted businesses, legal entities not liable for taxation,|

|.|and farmers entitled to a lump-sum compensation scheme a similar |

| |provision to that referred to in point III is applicable, but with a |

| |threshold of NLG 230,000 (ECU 100,000). |

|V|The principle of the country of destination is always applicable to |

|.|the purchase of new, or almost new, motor cars by private persons or |

| |businesses in another member state.. |

|V|Every business making intracommunity deliveries to another member |

|I|state must submit regular notifications with regard the deliveries |

|.|subject to taxation in that member state (known as the listing |

| |requirement). The business will be required to supply further details|

| |if this is necessary for intracommunity checks on the levying of VAT.|

|V|Since border controls within the EU for tax purposes have been |

|I|discontinued the levying of VAT on imports and the zero rate for |

|I|exports will be applicable only to goods outside the EU. |

|.| |

Imports

Imports are confined to the bringing into free circulation in the

Netherlands of goods from countries outside the EU. The rates to be applied

are the same as those applicable to supplies of foods in the Netherlands.

VAT will be levied either in the same way as import duties or, after the

appropriate licence has been granted, in accordance with the deferred

payment system.

In the first situation the customs procedure is applicable. This means that

the tax due must be paid by the declarant when submitting an import

declaration, or that security must be provided for this purpose. In the

second situation the tax due is collected from the business for which the

goods are destined. The time of payment is then deferred until the time at

which the business must submit the periodic domestic VAT tax return. In

such cases the time of payment is coincident with the right to deduct the

same tax.

There are exemptions for imports, but these do not affect the right to the

deduction of VAT on input.

6.7. Tax returns and assessments

The period to which returns relate may be monthly, quarterly, or annually,

depending on the amount of VAT due. Almost all VAT returns are prepared and

dispatched by a computerised system. The system checks that the forms are

returned and the amounts in question are paid in good time. The return must

be submitted within one month of the end of the period to which it relates.

The tax owed must also be paid within this period. Returns for which no tax

is due, or a refund is requested, should be submitted within one month.

A significant percentage of retrospective assessments is the result of

returns being submitted too late, or the associated payment not being made

in good time. As mentioned above these are monitored by a computer system,

which automatically prepares a retrospective assessment if a payment is not

made, or a return is not submitted in good time. The system uses

information from returns relating to previous periods to determine the

amount of the assessment for the period in question.

In addition to assessments resulting from the failure to file a return or

pay the tax owed in good time, retrospective assessments are also issued if

checks reveal that too little VAT has been paid. It is possible to object

and appeal against retrospective assessments; however this does not suspend

the obligation to pay the tax deemed to be payable.

7. Налоги на охрану окружающей среды(Environmental Taxes)

7.1. Fuel tax

Fuel tax is levied on mineral oils, coal, natural gas, blast furnace gas,

cokes oven gas and coal gas. Mineral oils are petrol, diesel fuel, heating

gas oil and heavy fuel oil. The tax revenue is estimated as approximately

NLG 1,509 million in 2000.

Taxable persons

The fuel tax on mineral oils is levied together with excise duty on mineral

oils. Fuel tax on the other fuels mentioned above is due by persons who

extract, produce or import these fuels, and subsequently use them as fuels

or transfer them to others for use as fuels. The number of taxable persons

liable to fuel tax is restricted as the tax is levied primarily on the

manufacturers and importers of fuel.

Tax rates

The rates for the most common fuels on 1 January 2000 are as follows:

|Petrol |per 1000 l |NLG 26.07 |

|Medium oils |per 1000 l |NLG 28.56 |

|Diesel oil and the like |per 1000 l |NLG 28.76 |

|Heavy fuel oil |per 1000 kg |NLG 33.57 |

|Coal |per 1000 kg |NLG 24.28 |

|LPG |per 1000 kg |NLG 34.34 |

|Natural gas | | |

|0 - 10 mln. m3 |per 1000 m3 |NLG 22.40 |

|> 10 mln. m3 |per 1000 m3 |NLG 14.60 |

Exemptions

All usage other than as fuel is exempt.

7.2. Tax on groundwater

Groundwater tax is levied on the extraction of sweet groundwater. This tax

has been levied since 1 January 1995. The tax revenue is estimated at

approximately NLG 360 million for 2000.

Taxable persons

The tax is levied on the proprietors of the establishments extracting

groundwater. These are, for example, the manufacturers of drinking water,

farmers, and industries that use groundwater.

Rates

For drinking water companies the rate is NLG 0.3530 per mі; for others the

rate is NLG 0.2634 per mі. Rebates are applied for infiltrated water.

Exemptions

Exemptions are applicable under certain conditions, for example in case of

extraction of groundwater for draining a building site, as well as test-

extractions, extraction for use for sprinkling and irrigating land and

extraction needed to clean groundwater.

7.3. Tax on tap water

The tax on tap water is levied on the deliverance of tap water to a maximum

300 cubic meters per year. The tax revenue is estimated at NLG 215 million

for 2000.

Taxable persons

The tax is levied on the tap watercompanies.

Rates

The rate is NLG 0.285 per mі.

7.4. Tax on tap water

The tax on tap water is levied on the deliverance of tap water to a maximum

300 cubic meters per year. The tax revenue is estimated at NLG 215 million

for 2000.

Taxable persons

The tax is levied on the tap watercompanies.

Rates

The rate is NLG 0.285 per mі.

7.5. Regulatory energy tax

The regulatory energy tax is levied on the consumption of natural gas,

electricity and mineral oil products when used as substitutes for gas by

domestic users or commercial establishments. The tax revenue is estimated

at NLG 4,208 million for 2000. The revenues are returned to domestic users

and business by way of reductions in other taxes.

Taxable persons

The tax is levied on the energy distribution companies and manufacturers

and wholesalers of mineral oils. These companies pass on the tax to their

customers.

Rates

Natural gas is taxed to a maximum of 1.000.000 cubic metres per year, with

a tax-free allowance of 800 cubic metres per year. Electricity is taxed to

a maximum of 10.000.000 kWh per year, with a tax-free allowance of 800 kWh.

The rates for 2000 are as follows:

|fuel |unit |cents per| |

| | |unit | |

| | | |2000 |

|Natural gas |cubic metre | |20.82 |

|Electricity |kWh | |8.20 |

|Light fuel oil |litre | |17.43 |

|Heating oil |litre | |17.56 |

|LPG |kg | |20.78 |

A zero rate applies for fuels used for transport purposes.

Exemptions

Exemptions are for instance applicable for all usage other than as fuel and

for natural gas used to produce electricity.

7.6. Tax on uranium

This tax is levied on uranium-235. The tax was introduced so that nuclear-

generated electricity would be taxed in the same way as fuel-based

electricity. The tax came into force on 1 january 1997. The tax revenue has

been estimated initially at NLG 12 million for 2000.

Taxable persons

This tax is due by nuclear energy companies.

Rates

NLG 33.17 per gram of Uranium-235.

8. Избежание двойного налогообложения на доход, прибыль и

богатство(Avoidance of Double Taxation for Taxes on Income, Profits and

Wealth)

8.1. General

The Netherlands has two kinds of arrangements for the avoidance of double

taxation for taxes on income, profits and net wealth, and for inheritance

and gift tax. It has concluded conventions for the avoidance of double

taxation with a large number of countries (see 8.3). If no convention is

applicable then the unilateral provisions as laid down in the 1989 Double

Taxation (Avoidance) Decree of the Netherlands are applicable (see 8.4.).

The double taxation conventions apply for residents of the Netherlands and

for residents of the treaty countries. The above mentioned Decree applies

for residents of the Netherlands, and for residents of the treaty

countries. The above mentioned Decree applies only for residents of the

Netherlands.

8.2. Methods

The Dutch tax system provides for three different methods for avoiding

double taxation on income from foreign sources. Double taxation is avoided

by means of the exemption with progression method, the credit method, or

deduction of foreign taxes as costs. These methods are used under the

Decree and, with only a few exceptions, under the double taxation

conventions.

8.2.1. The exemption with progression method

The exemption with progression method is usually used for income tax,

corporation tax and wealth tax. In principle relief is provided for

positive and negative items of income from foreign sources, on a per

country basis. The exemption method involves a reduction of the Dutch tax

on total income. The reduction is calculated as follows:

|foreign |x total Dutch tax due on total taxable income |

|income | |

|Total | |

|income | |

(foreign income divided by total income; multiply result by the total Dutch

tax due on total taxable income)

If the income from foreign sources exceeds the total income then no full

relief for foreign taxes is provided in the year concerned. In such cases

relief is provided in the subsequent years.

Foreign losses reduce the Dutch tax base in the year in which they arise as

they are offset against the domestic income. However any losses from abroad

which are incurred in the preceding years are deducted from the foreign

income before relief is granted.

8.2.2. The credit method

The credit against tax method, or credit method, is usually used for

foreign withholding taxes on investment income such as dividends, interest

and royalties, on a per country basis (a ministerial order concerning the

possibility of choosing between the credit method on a per country basis

and the credit method on an overall basis is in preparation). The tax

reduction amounts to the lower of the foreign withholding tax or the Dutch

tax attributable to the foreign dividends, interest and royalties.

Since the foreign withholding taxes for which credit is allowed are usually

levied on a gross basis, whilst Dutch income tax is levied on a net basis,

it is quite possible that the Dutch tax attributable to the relevant items

of income is not sufficient to provide full credit for the tax levied by

the source country. In such cases the excess foreign taxes may be carried

forward to subsequent years.

Since January 1, 1999 in a few conventions for the avoidance of double

taxation the credit method is also applicable for income from passive

investments derived through a permanent establishment (see 8.4.2).

8.2.3. Deduction as costs

In situations in which no exemption or credit is allowed then any foreign

taxes paid may be deducted as costs related to the relevant income. In

situations in which a tax credit would normally be used then the taxpayer

may opt for non-recognition of the tax credit. This option is applicable to

the year in which the income is received and to the total amount of all

dividends, royalties and interest received in that year. The option will

thus result in a deduction of foreign taxes as costs.

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