{"id":123712,"date":"2026-01-09T09:01:41","date_gmt":"2026-01-09T09:01:41","guid":{"rendered":"https:\/\/my.legal500.com\/guides\/?post_type=comparative_guide&#038;p=123712"},"modified":"2026-01-09T09:01:41","modified_gmt":"2026-01-09T09:01:41","slug":"the-netherlands-private-client","status":"publish","type":"comparative_guide","link":"https:\/\/my.legal500.com\/guides\/chapter\/the-netherlands-private-client\/","title":{"rendered":"The Netherlands: Private Client"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-123712","comparative_guide","type-comparative_guide","status-publish","hentry","guides-private-client","jurisdictions-the-netherlands"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Arcagna<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2025\/01\/Arcagna_logo.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Arcagna<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2025\/01\/Arcagna_logo.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Private Client laws and regulations applicable in The Netherlands<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Which factors bring an individual within the scope of tax on income and capital gains?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Dutch tax residents are subject to personal income tax on their worldwide income and assets. In addition to personal income tax, Dutch gift tax and Dutch inheritance tax become payable when a Dutch tax resident makes a gift or dies.<\/p>\n<p>Non-residents are subject to Dutch income tax on income derived from specific sources within the Netherlands. Examples include income from employment in the Netherlands, income from Dutch real property, and income from a substantial shareholding in a Dutch company.<\/p>\n<p>Tax residency is determined on the basis of facts and circumstances. Unlike in many other countries, the number of days spent in the Netherlands is not decisive. It is merely one of the relevant circumstances taken into account when determining residency.<\/p>\n<p>Based on case law, the availability of a home (owned or rented) and the place where the (close) family lives are important factors in determining residency. Other relevant factors include, but are not limited to, where a person has jobs or other economic interests, where a person receives mail, holds memberships and subscriptions, where a person\u2019s friends live, and where a person is registered as a resident. In the end, there is no single criterion that is decisive in determining residency; it is important to consider the overall picture.<\/p>\n<p>By legal fiction, individuals who have Dutch nationality are considered Dutch tax residents for gift and inheritance tax purposes for 10 years following their emigration from the Netherlands, once they have been Dutch tax residents, even if their Dutch tax residency has lasted for only one day. Individuals without Dutch nationality are considered Dutch tax residents for Dutch gift tax purposes only for one year following their emigration from the Netherlands.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the taxes and rates of tax to which an individual is subject in respect of income and capital gains and, in relation to those taxes, when does the tax year start and end, and when must tax returns be submitted and tax paid?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Personal income tax is imposed annually on a calendar-year basis. The taxable income of a Dutch individual taxpayer is divided into three different categories, called \u201cboxes\u201d. The income in each box is calculated separately, and a different tax rate applies to each box.<\/p>\n<p>Only individuals who are required to pay tax or who have received a letter from the Dutch tax authorities are required to file a tax return. The deadline to file a tax return is stated in this letter and is generally 1 May of the year following the tax year. The tax due does not have to be paid until the tax authorities issue a tax assessment. In general, the tax must be paid within six weeks of the date of the tax assessment.<\/p>\n<p><strong>Box 1<\/strong><\/p>\n<p>In Box 1, income from work and home ownership is taxed. This includes the following types of income:<\/p>\n<ul>\n<li>Employment income and pensions<\/li>\n<li>Business income and professional income<\/li>\n<li>Income from other activities<\/li>\n<li>Deemed income from ownership of a principal residence<\/li>\n<li>Certain periodic payments, such as alimony<\/li>\n<\/ul>\n<p>Employment income generally includes all benefits from dependent personal services. Pension income is treated in the same way as employment income. Under the so-called \u201creversal rule\u201d, no tax is levied on pension contributions (by employers and employees, up to a certain amount per year), and the increase in the value of the pension savings is untaxed. Pension income becomes taxable once the pension fund starts making pension payments.<\/p>\n<p>Business income constitutes taxable income only if the following three requirements are all met: (i) the business is considered a durable organization of capital and labor; (ii) the business has a profit motive and profit is reasonably expected; and (iii) the business participates in the economic environment. Business income is taxable in Box 1 if it is income from self-employment or income from a tax-transparent partnership.<\/p>\n<p>Income from other activities comprises income from activities that cannot be considered income from employment or business income. This includes, for example, income from professional activities that do not qualify as a business, or income from lending money to a company of which the lender is a substantial shareholder (see Box 2 below).<\/p>\n<p>Income from a principal residence is determined on the basis of an imputed income calculation, depending on the value of the residence. Mortgage interest payments are tax-deductible if certain criteria are met.<\/p>\n<p>Box 1 income is taxed at progressive rates, after application of certain (income-dependent) personal deductions and allowances. For 2026, the progressive rates are as follows:<\/p>\n<table>\n<tbody>\n<tr>\n<td>Income<\/td>\n<td>Rate<\/td>\n<\/tr>\n<tr>\n<td>\u2264 \u20ac 38.883<\/td>\n<td>35,70%<\/td>\n<\/tr>\n<tr>\n<td>\u20ac 38.883 &#8211; \u20ac 79.137<\/td>\n<td>37,56%<\/td>\n<\/tr>\n<tr>\n<td>&gt; \u20ac 79.137<\/td>\n<td><span class=\"TextRun SCXW262601863 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW262601863 BCX8\">49,50%<\/span><\/span><span class=\"EOP SCXW262601863 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A reduced rate applies to individuals who have reached the age at which they become eligible for a statutory old-age pension.<\/p>\n<p><strong>Box 2<\/strong><\/p>\n<p>Box 2 covers income, such as dividends and capital gains, from a substantial shareholding. A substantial shareholding is an interest of 5% or more in a Dutch resident or nonresident company that qualifies as nontransparent for Dutch tax purposes. To determine the 5% threshold, certain aggregation rules apply for family members. If a company in which the shareholder holds a substantial shareholding provides a loan to the shareholder or certain close family members, the loan is taxed as a dividend distribution insofar as the total amount of loans provided by \u201cBox 2 companies\u201d exceeds \u20ac 500.000 on 31 December. An exception is made for certain home ownership loans.<\/p>\n<p>Box 2 income is subject to tax at a rate of 24,5% on the first \u20ac 68.843 of Box 2 income (for fiscal partners \u20ac 137.686), and 31% on additional Box 2 income.<\/p>\n<p>When a taxpayer emigrates from the Netherlands, this is typically treated as a disposal of their Box 2 shareholdings at fair market value. It is possible to obtain an extension of payment of this exit tax until the taxpayer receives income from the Box 2 shareholdings, if certain conditions are met.<\/p>\n<p><strong>Box 3<\/strong><\/p>\n<p>Box 3 contains income from savings and investments, such as cash savings, real property (except for a primary residence), and shareholdings that do not qualify as a substantial shareholding.<\/p>\n<p>At this moment, there are two separate regimes that can be applied: the legal regime and the legal recourse regime. The taxpayer can choose each year which regime they would like to apply. In the future, a new Box 3 system will be introduced, but this will likely not happen before 2029.<\/p>\n<p><strong>Legal regime<\/strong><\/p>\n<p>Under the legal regime, assets are divided into three different categories, each with their own deemed return on investment. The deemed return is calculated based on the value of the assets and debts on 1 January, and is subject to a flat tax rate of 36%.<\/p>\n<p>Taxpayers get an exemption for the first \u20ac 59.357 of assets (\u20ac 118.714 for fiscal partners), and debts are only considered insofar as they exceed a threshold.<\/p>\n<p><strong>Legal recourse regime<\/strong><\/p>\n<p>The Dutch Supreme Court ruled on 6 June 2024 that the current legal regime is not in accordance with EU law. Therefore, if the actual return on investment is lower than the deemed return on investment, taxpayers can elect to be taxed on the actual return on investment. The election can be made annually and applies to the total of the Box 3 assets. It is not possible to elect the application of the legal recourse regime to certain specific assets and apply the legal regime to other assets in the same tax year. The Supreme Court has ruled that, when the actual return is determined, unrealized changes in value of the Box 3 assets should also be taken into consideration.<\/p>\n<p>In the summer of 2025, the Dutch Tax Authorities have started with the implementation of the legal recourse regime. Taxpayers need to report their actual return on investment for the year 2021 at the latest before 31 December 2026.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does your jurisdiction provide advantageous tax regimes for individuals directly investing in or holding certain types of assets from an income tax or capital gains tax perspective?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If a box 3 investment qualifies as a \u201cgreen investment\u201d an additional exemption can be claimed. The Dutch tax administration publishes a list of investments that qualify for the additional exemption for green investments.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are withholding taxes relevant to individuals and, if so, how, in what circumstances and at what rates do they apply?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Typically, employers withhold wage tax on wage paid to their employees. This wage tax can be credited against the tax due in Box 1.<\/p>\n<p>Dutch corporations that make a dividend distribution to their shareholders withhold a 15% dividend tax. This tax can be credited against the tax due in Box 2 or Box 3. Foreign withholding taxes on dividend distributions may be credited in the same manner as Dutch dividend withholding tax.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How does the jurisdiction approach the elimination of double taxation for individuals who would otherwise be taxed in the jurisdiction and in another jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Netherlands has concluded tax treaties with almost 100 different countries. The Dutch government publishes a list of all tax treaties on their website. The list is updated each quarter. These treaties may be effected by the MLI as of 1 January 2020. The MLI does not affect Dutch gift and inheritance tax treaties.<\/p>\n<p>If a tax treaty does not apply in a certain situation, the Netherlands may provide unilateral relief from double taxation under domestic law.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a wealth tax and, if so, which factors bring an individual within the scope of that tax, at what rate or rates is it charged, and when must tax returns be submitted and tax paid?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Netherlands does not have a wealth tax.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is tax charged on death or on gifts by individuals and, if so, which factors cause the tax to apply, when must a tax return be submitted, and at what rate, by whom and when must the tax be paid?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>No Dutch gift or inheritance tax is due when a non-resident dies or makes a gift.<\/p>\n<p>When a Dutch tax resident makes a gift, Dutch gift tax is due on the value of the gift. The value of the gift is generally equal to the fair market value, unless specific valuation rules apply. Limited annual exemptions apply, most importantly the general exemption of \u20ac 2.769 (increased to \u20ac 6.908 for gifts to children) in 2026. A one-time exemption of \u20ac 33.129 (2026) applies to gifts to children between 18 and 40 years old. If a donor makes multiple gifts to the same person in the same year, the gifts are added together to determine the exemption and applicable tax rate. Gifts made by fiscal partners are also added together.<\/p>\n<p>The gift tax return must be filed before 1 March of the year following the year in which a gift is made. The recipient of the gift is responsible for filing the tax return. Generally, the beneficiary of a gift is also the person who pays the gift tax, but it is possible to elect that the donor pays the gift tax. If this is the case, the amount of the gift tax is added to the value of the gift.<\/p>\n<p>When a Dutch tax resident dies, their worldwide estate is subject to Dutch inheritance tax. Applicable exemptions include an exemption of \u20ac 828.035 for the surviving partner (spouse, registered partner or cohabiting partner under a cohabitation agreement), and \u20ac 26.230 for children and grandchildren.<\/p>\n<p>The deadline for filing an inheritance tax return is 20 months after the date of death. As a general rule, the heirs are responsible for filing the inheritance tax returns, but where the deceased has made a will, the executor of the estate is tasked with filing the inheritance tax return.<\/p>\n<p>In 2026, the gift and inheritance tax rates are as follows:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Relationship between beneficiary and donor\/deceased <\/strong><\/td>\n<td><strong><span class=\"TextRun SCXW98521347 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98521347 BCX8\">Value of\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW98521347 BCX8\">gifted<\/span><span class=\"NormalTextRun SCXW98521347 BCX8\">\u00a0or\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW98521347 BCX8\">inherited<\/span><span class=\"NormalTextRun SCXW98521347 BCX8\">\u00a0assets<\/span><\/span><span class=\"EOP SCXW98521347 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/strong><\/td>\n<td><strong><span class=\"TextRun SCXW71789739 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW71789739 BCX8\">Tax\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW71789739 BCX8\">rate<\/span><\/span><\/strong><span class=\"EOP SCXW71789739 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"TextRun SCXW166498770 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW166498770 BCX8\">Partner or\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW166498770 BCX8\">child<\/span><\/span><span class=\"EOP SCXW166498770 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td>\u20ac 0 \u2013 \u20ac 158.669<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td><span class=\"TextRun SCXW17627088 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW17627088 BCX8\">Partner or\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW17627088 BCX8\">child<\/span><\/span><span class=\"EOP SCXW17627088 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td><span class=\"TextRun SCXW259000400 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW259000400 BCX8\">&gt; \u20ac\u00a0<\/span><span class=\"NormalTextRun SCXW259000400 BCX8\">158.669<\/span><\/span><span class=\"EOP SCXW259000400 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td><span class=\"TextRun SCXW237758306 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW237758306 BCX8\">20%<\/span><\/span><span class=\"EOP SCXW237758306 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"TextRun SCXW251528844 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW251528844 BCX8\">Grandchild<\/span><\/span><span class=\"EOP SCXW251528844 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td><span class=\"TextRun SCXW248283991 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW248283991 BCX8\">\u20ac 0 \u2013 \u20ac\u00a0<\/span><span class=\"NormalTextRun SCXW248283991 BCX8\">158.669<\/span><\/span><span class=\"EOP SCXW248283991 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td><span class=\"TextRun SCXW61735761 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW61735761 BCX8\">Grandchild<\/span><\/span><span class=\"EOP SCXW61735761 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td><span class=\"TextRun SCXW170395925 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW170395925 BCX8\">&gt; \u20ac\u00a0<\/span><span class=\"NormalTextRun SCXW170395925 BCX8\">158.669<\/span><\/span><span class=\"EOP SCXW170395925 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td>36%<\/td>\n<\/tr>\n<tr>\n<td><span class=\"TextRun SCXW261930821 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW261930821 BCX8\">Other<\/span><\/span><span class=\"EOP SCXW261930821 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td><span class=\"TextRun SCXW1298811 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW1298811 BCX8\">\u20ac 0 \u2013 \u20ac\u00a0<\/span><span class=\"NormalTextRun SCXW1298811 BCX8\">158.669<\/span><\/span><span class=\"EOP SCXW1298811 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td><span class=\"TextRun SCXW18959057 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18959057 BCX8\">Other<\/span><\/span><span class=\"EOP SCXW18959057 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td><span class=\"TextRun SCXW233364927 BCX8\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW233364927 BCX8\">&gt; \u20ac\u00a0<\/span><span class=\"NormalTextRun SCXW233364927 BCX8\">158.669<\/span><\/span><span class=\"EOP SCXW233364927 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td>40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are tax reliefs available on gifts (either during the donor\u2019s lifetime or on death) to a spouse, civil partner, or to any other relation, or of particular kinds of assets (eg business or agricultural assets), and how do any such reliefs apply?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In addition to the exempt amounts mentioned above, a partial exemption from inheritance and gift tax applies to transfers of certain closely held businesses. As from January 2026, a 100% exemption applies up to an amount of \u20ac 1.543.500, and a 75% exemption applies to the excess. The exemption applies only to business assets and is available only if certain conditions are met. For example, the donor must have held the business for a certain amount of time, the beneficiaries must continue the business for at least three years following the transfer and they must be at least 21 years old when they receive the business.<\/p>\n<p>If the business is held through a substantial shareholding in a corporation, it is possible to roll the personal income tax claim on the shares forward to the beneficiaries of the gift or inheritance.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do the tax laws encourage gifts (either during the donor\u2019s lifetime or on death) to a charity, public foundation or similar entity, and how do the relevant tax rules apply?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Gifts to charities that have registered charity status in the Netherlands are exempt from Dutch gift tax. In addition, the taxpayer making the gift may deduct the value of the gift in their personal income tax return. For one-off gifts, the deduction is only taken account if it exceeds 1% of the taxpayer\u2019s aggregate income and deduction is capped at 10% of the taxpayer\u2019s aggregate income. If the gift qualifies as a \u2018periodic gift\u2019, no income threshold applies and the deduction is capped at \u20ac 1.500.000 per year.<\/p>\n<p>In addition to gifts to registered charities, gifts to certain social interest organizations (for example, a local music club) are also exempt from Dutch gift tax.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is real property situated in the jurisdiction taxed, in particular where it is owned by an individual who has no connection with the jurisdiction other than ownership of property there?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p><span data-contrast=\"auto\">When a\u00a0non-resident\u00a0owns Dutch real property as an investment, the real property is taxable with personal income tax in Box 3. In addition, local taxes levied by the municipality may be due.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">If the investment real property is taxed according to the \u2018legal regime\u2019,\u00a0the fictitious income is based on the WOZ-value of the property. If the investment real property is taxed according to the \u2018legal recourse regime\u2019,\u00a0the rental income and (unrealized) change in value is subject to tax. If the property is not rented out, an income for own use of the property should be\u00a0taken into account.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does your jurisdiction have any specific rules in relation to the taxation of digital assets?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>There are no specific rules that apply exclusively to digital assets such as cryptocurrency. Cryptocurrency held as an investment is subject to personal income tax in Box 3. It is also possible for cryptocurrency to be taxed in Box 1, as income from other activities or even as business income. This may be the case, for example, if the taxpayer\u2019s activities consist of mining cryptocurrency or trading cryptocurrency to such an extent that the activities should be regarded as more than ordinary, passive asset management or meet the conditions for business income.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are taxes other than those described above imposed on individuals and, if so, how do they apply?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Purchasers of Dutch real property are subject to Real Estate Transfer Tax (RETT) of 2% for primary residences, 8% for (investment) residential properties and 10,4% for other real property. If the purchaser is between 18 and 35 years old, and the value of the property does not exceed \u20ac 555.000 (2026), the purchaser is entitled to a one-time only exemption of RETT.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does your jurisdiction provide advantageous special tax regimes for individuals from a wealth tax, inheritance\/estate tax or gift tax perspective?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If certain conditions are met, individuals who move to the Netherlands can obtain the 30%-ruling, under which 30% of their salary is exempt from personal income tax. The ruling is valid for a maximum period of five years. It applies to individuals who are employed by a Dutch employer, who possess specific knowledge or expertise, and who have moved to the Netherlands for work after having lived more than 150 kilometres from the Dutch border prior to their move. The 30%-ruling can only be applied if the Dutch tax authorities have approved the application and issued a ruling.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What steps might an individual be advised to consider before establishing residence in (or becoming otherwise connected for tax purposes with) the jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If an individual is considering making gifts, it is generally advisable to assess whether it is more tax efficient to make these before becoming a Dutch tax resident. In addition, an individual may wish to restructure their investments and\/or other shareholdings before acquiring Dutch tax residency.<\/p>\n<p>If an individual is the settlor or beneficiary of a trust, it is advisable to analyse their Dutch tax position in relation to the assets and income of the trust.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Once an individual has left (and is no longer connected for tax purposes with) the jurisdiction, does the jurisdiction charge any form of exit tax or retain taxing rights over the individual's directly held assets or structures which they created or have an interest in?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>A non-resident may be subject to Dutch income tax if they receive income from a substantial shareholding in a Dutch company or if they hold Dutch real property.<\/p>\n<p>Upon emigration, the Netherlands levies an exit tax on substantial shareholdings and Dutch pension rights. Payment of this exit tax can be deferred. If an individual emigrates to a non-EU country, they must provide sufficient security to the Dutch tax authorities if they wish to defer payment of the exit tax.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the main rules of succession, and what are the scope and effect of any rules of forced heirship? Do any forced heirship rules apply automatically, or is it necessary for heirs to bring claims to enforce their rights?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If a person dies without a last will and testament, leaving behind a spouse and children, the so-called statutory division applies. Under the statutory division, the spouse acquires all assets and liabilities of the estate. The children receive their share as a monetary claim against the surviving spouse. This claim becomes payable when the surviving spouse dies or is declared bankrupt. If a person dies without a surviving spouse or children, their parents and siblings inherit the estate.<\/p>\n<p>Dutch forced heirship rules apply to children only. Children can be disinherited in a will, but in that case they may claim 50% of the value of the share they would have received if the statutory division had applied. The claim is a monetary claim against the estate and must be made within five years of the deceased\u2019s death.<\/p>\n<p>Forced heirship rules do not apply to spouses. A disinherited spouse can, however, claim the usufruct of the family home and household effects, as well as the usufruct of other estate assets if needed for their maintenance.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a special regime for matrimonial property or the property of a civil partnership, and how does that regime affect succession?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The default matrimonial property regime changed as of 1 January 2018. Before this date, a marriage resulted in a community of property that included all property acquired before and during the marriage. This also included property acquired by gift and inheritance, unless the testator or donor specifically excluded the property from the community of property. For marriages entered into on or after 1 January 2018, the default community of property includes only property acquired during the marriage. Property acquired before the marriage, and property acquired during the marriage by gift or inheritance, is automatically excluded from the community of property. It is possible to create an alternative matrimonial property regime by making a prenuptial or postnuptial agreement.<\/p>\n<p>Instead of marrying, individuals may decide to enter into a registered partnership agreement or a cohabitation agreement. In the Netherlands, the legal status of a marriage and a registered partnership is very similar. If partners wish to separate and they are married, the divorce requires a court ruling, while a registered partnership can be terminated by a civil law notary or lawyer if both partners agree and have no children. A cohabitation agreement is not the same as a marriage or registered partnership, but merely has the legal status of an agreement between parties.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What factors cause the succession law of the jurisdiction to apply on the death of an individual?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If the deceased has not made a valid and explicit choice in their will to apply the succession law of a certain country (e.g., their country of citizenship), Dutch succession law applies by default if the last habitual residence of the deceased was in the Netherlands.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How does the jurisdiction deal with conflict between its succession laws and those of another jurisdiction with which the deceased was connected or in which the deceased owned property?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Within the EU, the application of succession laws is regulated by the EU Succession Directive. If a non-EU country is involved, the applicable succession law would be determined based on international civil law.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">In what circumstances should an individual make a Will, what are the consequences of dying without having made a Will, and what are the formal requirements for making a Will?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If an individual dies without a will, the estate is divided in accordance with the statutory division provisions. If a testator wishes to appoint different heirs, they must make a will. In addition, a will can provide further guidance, for example by appointing an executor or guardian, or by including an exclusion clause for inherited assets.<\/p>\n<p>Under Dutch law, a will must be executed in the form of a notarial deed.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is the estate of a deceased individual administered and who is responsible for collecting in assets, paying debts, and distributing to beneficiaries?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If an executor is appointed in a will, the executor is generally responsible for collecting assets, paying debts and making distributions to beneficiaries. If a person dies without a will, no executor is appointed or the appointed executor does not have sufficient powers, the heirs share the responsibility for the administration of the estate and paying debts together.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do the laws of your jurisdiction allow individuals to create trusts, private foundations, family companies, family partnerships or similar structures to hold, administer and regulate succession to private family wealth and, if so, which structures are most commonly or advantageously used?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>A common Dutch estate planning vehicle is the Dutch foundation. Foundations are often used to separate the legal and economic ownership of assets. While a foundation does not have shareholders, it can issue depositary receipts to individuals that represent the economic ownership of the assets held by the foundation. The relationship between the foundation (its board members) and the depositary receipt holders is governed by trust conditions.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How are these structures constituted and what are the main rules that govern them?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>A foundation under Dutch law is a legal entity, incorporated by notarial deed. The foundation does not have shareholders and can have one or multiple board members.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the registration requirements for these structures and what information needs to be made available to the relevant authorities? To what extent is that information publicly available?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The foundation needs to have a founder who is mentioned in the deed of incorporation. The foundation is registered in the Dutch trade register. It does not have to report financial information, but information on its (office) address and the names of the board members are visible in the trade register. In addition, the foundation needs to register its ultimate beneficial owners in the UBO-register.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How are such structures and their settlors, founders, trustees, directors and beneficiaries treated for tax purposes?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The tax treatment of the foundation depends on its characteristics.<\/p>\n<p>If and insofar the foundation has business activities, the foundation is subject to corporate income tax.<\/p>\n<p>If there is a person who can control the foundation\u2019s assets as if they were their own private assets, the foundation is transparent as to this person.<\/p>\n<p>If the foundation qualifies as a so-called \u201cseparate private property\u201d, the foundation is transparent to the person who transferred assets to the foundation, and after the transferor dies to their heirs. A discretionary trust is often treated as a separate private property.<\/p>\n<p>If there are persons who are considered the economic owners of assets that are legally held by the foundation, these persons are subject to tax as if they hold the assets.<\/p>\n<p>For foundation that is used to separate legal and economic ownership of assets by issuing depositary receipts, the depositary receipt holders may be considered to have a receivable on the foundation for personal income tax purposes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are foreign trusts, private foundations, etc recognised?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Netherlands does not have trust law, but is a party to the The Hague Trust Convention. As such, in principle the Netherlands recognizes trusts under foreign law.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How are such foreign structures and their settlors, founders, trustees, directors and beneficiaries treated for tax purposes?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>If the trust qualifies as a so-called \u201cseparate private property\u201d, the trust is transparent to the person who transferred assets to the trust, and after the transferor dies to their heirs. A discretionary trust is often treated as a separate private property.<\/p>\n<p>If a trust does not qualify as a separate private property, for example a fixed trust, the beneficiary of the trust is subject to personal income tax.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">To what extent can trusts, private foundations, etc be used to shelter assets from the creditors of a settlor or beneficiary of the structure?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Trusts and private foundations may be used to shelter assets from creditors, but if a transfer is made with fraudulent intent to frustrate creditors\u2019 claims, it is likely that the transfer will not provide the desired protection.<\/p>\n<p>If a beneficiary has a legally enforceable claim against the trust or foundation, creditors will likely be able to seize that claim. Creditors can also seize the depositary receipts held by a beneficiary of a Dutch foundation.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What provision can be made to hold and manage assets for minor children and grandchildren?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>As a main rule, the parents of a minor have legal responsibility to manage the child\u2019s assets. If is also possible to appoint a guardian to manage assets.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are individuals advised to create documents or take other steps in view of their possible mental incapacity and, if so, what are the main features of the advisable arrangements?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>A living will is a notarial deed used to grant a person power of attorney to manage assets in the event the individual becomes mentally incapacitated. Depending on the wording of the living will, the power of attorney takes effect either immediately or after, for example, a medical doctor has declared the person mentally incapacitated. In addition to the power of attorney, it is possible to include medical directives in the living will.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What forms of charitable trust, charitable company, or philanthropic foundation are commonly established by individuals, and how is this done?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In the Netherlands, the most common charitable structure is a foundation with registered charity status (in Dutch: Algemeen Nut Beogende Instelling, or ANBI). An ANBI must have a statutory charitable purpose that is in the general interest, and its activities must be in accordance with that purpose. The foundation must request a ruling from the Dutch tax authorities to obtain ANBI status.<\/p>\n<p>An ANBI is incorporated like any other foundation by notarial deed. It must have multiple board members, a policy plan, and a website on which it publishes information. An ANBI must spend at least 90% of its income on charitable activities and may not be used to accumulate wealth.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the jurisdiction's approach to information sharing with other jurisdictions?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Like other EU jurisdictions, the Netherlands has introduced UBO-registers based on the EU AML directives. Entities incorporated under Dutch law must register their UBO\u2019s in these registers. For most organizations, a person must have an ownership or voting interest or more than 25% to qualify as an UBO. Organizations that are registered in the UBO-register for trusts, such as (foreign) trusts that have a business relationship with the Netherlands and Dutch funds for mutual account (in Dutch: fonds voor gemene rekening) must register their UBO\u2019s in a specific trust-register that does not have a threshold of 25%. All settlors, founders, trustees, protectors, beneficiaries and (other) persons who have control over the entity qualify as UBO. The details of minor UBO\u2019s are hidden until the UBO turns 18. Access to the UBO-registers is limited to persons and organizations with a legitimate interest and is dependent on the type of organization, with Dutch governmental institutions such as the Financial Intelligence Unit and the Dutch tax authorities having the broadest access and organizations such as accountants, lawyers and trust offices having more limited assets.<\/p>\n<p>Under FATCA, financial institutions must register with the American Internal Revenue Service (IRS) and report certain information on American account holders to the Dutch tax authorities. The Netherlands shares the reported information with the American government. Under CRS, financial institutions must identify their account holders and report information on account holders that are tax residents in other countries that participate in the CRS. The reported information is shared with the country of residence of the account holder.<\/p>\n<p>The Dutch tax authorities also collect information under the OECD framework for the automatic exchange of information (BEPS 5). This information is exchanged bilaterally with other countries. Within the EU, under the Directive on Administrative Co-operation, information on advance cross-border rulings and advance pricing agreements is automatically exchanged. The information is submitted to a central database to which all EU member states have access. Information that is reported to the Dutch tax authorities under the EU Mandatory Disclosure Directive is also submitted to an EU central database. This reporting concerns cross-border tax advice that meets certain hallmarks.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What important legislative changes do you anticipate so far as they affect your advice to private clients?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>A new Box 3 regime has been announced. This new regime will be broadly similar to the current legal recourse regime, with some minor differences. The Dutch government has indicated that it aims to bring the new Box 3 regime into effect on 1 January 2028.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">5927<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/123712","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=123712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}