Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Guidance by country: Netherlands: Admissible and inadmissible taxes

Admissible for credit under the agreement

Income tax (inkomstenbelasting) (only the income tax element is admissible in any combined levy and not the social security element; see DT14008). Included within this admissible income tax is the tax payable on savings and investment income which is calculated by reference to a notional yield rather than actual profits.

Wages tax (loonbelasting) (only the income tax element is admissible in any combined levy and not the social security element; see DT14008).

Company tax (venootschapsbelasting), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnbouwwet (the Mining Act)

Dividend tax (dividendbelasting).