Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
400 *HNWI Unit: Does the tax administration operate one central unit dedicated to the taxation of High Net Worth Individuals (HNWI)? Yes
 Data Date: 2017

Notes

 
According to Netherlands' Ministry of Finance, the tax administration operates one central unit dedicated to the taxation of High Net Worth Individuals (HNWI): "Taxpayers which – on the basis of certain conditions – can be classified as High Net Worth Individuals - are assigned to a separate subsegment – ‘High Net Worth Individuals’ (“Zeer Vermogende Particulieren”) within the segment Large Enterprises of the Dutch Tax Authorities" (TJN-Survey 2017).

Sources

TJN-Survey 2017
 
OECD 2017 Table A.69