Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
435 *Personal Income Taxation: Is there a personal income tax with a comprehensive scope? No, lump sum/flat charge/exemption of taxes are available instead of regular personal income taxation.
 Data Date: 2019

Notes

 
Capital gains derived from savings and investments are not taxed.

Sources

https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-netherlandshighlights-2019.pdf
 
http://taxsummaries.pwc.com/ID/Netherlands-Individual-Income-determination