The State; tax revenues, ESA, 1999 - 2011

Table explanation

Description topics

Total State taxes

Taxes on income and capital

Taxes on income and capital, levied directly on income and capital of
private persons, profits in the private sector and on dividend paid to
foreign countries.

Total taxes on income and capital

Total of taxes on income and capital. Taxes on income and capital, levied
directly on income and capital of private persons, profits in the private
sector and on dividend paid to foreign countries.

Income tax

Levied on the taxable income, i.e. the income earned in the course of one
calendar year minus deductible losses of previous years. The levy is
imposed on natural persons. The provisional income tax rebate (negative
provisional assessment) replaces the so-called wage tax notification
which causes the tax proceeds to shift from income tax to wage tax.

Wage tax

Levy on the net taxable income, i.e. wage minus certain deductions. Levy
imposed on employees, including pensioners. The provisional income tax
rebate (negative provisional assessment) replaces the so-called wage tax
notification which causes the tax proceeds to shift from income tax to
wage tax.

Dividend tax

Levy on dividend proceeds, imposed on holders of shares and profit-sharing
bonds of limited liability companies and private companies. Shares are
claims that represent proprietary rights of companies. In general such
claims entitle the holders to part of profits of these companies and of
the net wealth in case of liquidation. Bonds are claims without
proprietary rights with an original currency of more than one year.

Betting tax (lottery profits)

Levy on lottery prizes. Imposed on prize winners of domestic lotteries,
excluding casinos, and Dutch prize winners of foreign lotteries.

Wealth tax

Levy on wealth at the beginning of the calendar year. Wealth is defined as
the value of property minus the value of debts, and is only imposed on
natural persons.

Corporation tax

Levy on the taxable profit in the financial year minus the deductible
losses in former years. The levy is imposed on limited liability companies
and private companies, cooperative societies, mutual insurance companies
and a few other bodies. Limited liability companies and private companies
are enterprises with incorporation, of which the capital is divided into
shares. The shares of private companies are transferable, the shares of
limited liability companies are not transferable. Cooperative societies
serve the material interests of their members by drawing up an agreement
with them. The profits can be paid to these members. Mutual insurance
companies are societies of entrepreneurs active in insurance. The
societies draw up an agreement with their members with respect to the
insurance business carried out by the societies for their members.

Motor vehicle tax (private use)

Comprises the tax on motor vehicles for private use. Motor vehicle tax is
a levy on motor vehicles (private cars, vans, goods vehicles and
motorcycles and buses). Everyone who owns a motor vehicle at the start of
a period is liable to pay motor vehicle tax.

Other tax revenues

Tax revenues which can't be ascribed.

Taxes on production and imports

Obligatory payments, in cash or kind, imposed by the government or
institutions of the European Union in relation to the production or import
of goods and services, the employment of personnel and the ownership or
the use of land, buildings or other assets that can be used in the
production process. These taxes are indebted irrespective of the profits
made.

Total taxes on production and imports

Total of taxes on production and imports. Obligatory payments, in cash or
kind, imposed by the government or institutions of the European Union in
relation to the production or import of goods and services, the employment
of personnel and the ownership or the use of land, buildings or other
assets that can be used in the production process. These taxes are
indebted irrespective of the profits made.

Motor vehicle tax (commercial use)

Comprises the tax on motor vehicles for commercial use. Motor vehicle tax
is a levy on motor vehicles (private cars, vans, lorries and motorcycles
and buses). Everyone who owns a motor vehicle at the start of a period is
liable to pay motor vehicle tax.

Betting tax (revenues from casinos)

Levy on the profits made by casinos. Imposed on those who provide
gambling opportunities in domestic casinos.

Turnover tax

Turnover tax comprises the yield of the turnover tax minus the turnover
tax contribution to the European Union (EU). Turnover tax is a levy
imposed in relation to the:
- supply of goods and services by companies in the Netherlands;
- acquisition of goods from other EU countries by companies and other
legal persons in the Netherlands;
- acquisition of new means of transport in the Netherlands from other EU
countries;
- imports of goods.
The levy is imposed on the company that supplies the goods and services,
is responsible for the acquisition from other EU countries, is responsible
for the imported goods, or who ordered it.

Cars and motorcycles

Tax on the registration of cars and motorcycles (registered cars and
motorcycles) or the introduction of a vehicle in the Netherlands by a
natural person or body actually using the vehicle (non-registered cars and
motorcycles). In the case of registered cars and motorcycles, the tax is
imposed on the person or body holding the registration number (the owner
of the vehicle). In the case of non-registered cars and motorcycles, the
tax is imposed on the person or body who actually uses the vehicle.

Heavy motor vehicles

Tax on heavy motor vehicles is a road tax levied for the use of motorways
by heavy motor vehicles. The owner is taxed for each vehicle.

Excise duty on light oil

Levy on the sales and imports of light oil. The levy is imposed on the
licensee of the excise goods office.

Excise duty on mineral oils

Levy on the sales and imports of mineral oils, such as domestic fuel oil
and liquefied petroleum gas, excluding light oil. The levy is imposed on
the licensee of the excise goods office.

Excise duty on wine

Levy on the sales and imports of wine. The levy is imposed on the
licensee of the excise goods office.

Excise duty on intermediary products

Levy on the sales and imports of intermediary products. Intermediary
products are all products with an alcohol percentage of more than 1.2 but
no more than 22, that are not considered as beer or wine. The levy is
imposed on the licensee of the excise goods office.

Excise duty on alcoholic beverages

Levy on the sales and imports of alcoholic beverages, excluding beer, wine
and intermediary products. Intermediary products are all products with an
alcohol percentage of more than 1.2 but no more than 22, that are not
considered as beer or wine. The levy is imposed on the licensee of the
excise goods office.

Excise duty on beer

Levy on the sales and imports of beer. The levy is imposed on the licensee
of the excise goods office.

Consumer tax on non-alcoholic drinks

Excise/consumer tax on non-alcoholic beverages/other products. Levy on the
sales and imports of non-alcoholic beverages, chewing tobacco and snuff.
The levy is imposed on the licensee of the excise goods office.

Excise duty on tobacco

Levy on the sales and imports of tobacco products. The levy is imposed on
the licensee of the excise goods office.

Tax on legal transactions

Tax on legal transactions includes conveyance tax, insurance tax and
(until 1 January 2006) capital tax. Conveyance tax is levied in relation
to the acquisition of the legal or economic ownership of immovable goods
in the Netherlands (land, houses). Insurance tax is levied in relation to
effecting insurance. Capital tax is a levy on the issue of shares. This
tax was abolished on 1 January 2006.

Environmental taxes

These include energy tax, groundwater tax, mains water tax, waste
treatment tax, coal tax, packaging tax (from January 2008) and flight tax
(July 2008 till July 2009).
Energy tax is a levy on natural gas, electricity, medium strong oil, gas
oil and LPG.
Groundwater tax is a levy on the extraction of water from the ground.
Mains water tax is a levy on the supply of water by a company to the user.
Waste treatment tax is levied on dumped waste.
Coal tax is levied on the fuel coal.
Packaging tax is a levy on packing material (synthetic, paper, carton,
wood, glass, metals).
Flight tax was a levy on airline tickets.

Specific levies

These include levies on the discharge of waste material in surface waters,
on noise pollution by civil aircraft, on manure surplus and on the stock
of petroleum products.
The levy on discharge of waste material in surface waters is imposed on
those who discharge waste material in surface waters, or who are connected
to a purification plant of a water quality management institution.
The levy on noise pollution is a levy on landing a civil aircraft on a
landing area. The levy is imposed on natural persons and legal persons who
own a civil aircraft and under whose responsibility the aircraft
participates in air traffic.
Levies on manure surplus are levies on the supply of fertilisers or
minerals and the production of animal fertilisers.
The levy on the stock of petroleum products is a levy on light oil, light
heavy and gas oil, heavy fuel oil and fluid petroleum gas. The proceeds of
the levy are used to fund the operation of the institution Centraal Orgaan
Voorraadvorming Aardolieproducten (COVA). By international agreement the
Netherlands is obliged to maintain strategic stocks of oil. This
obligation is partly fulfilled by COVA and partly by the oil trade and
industry.

Labour costs levies

The main component of these levies is the levy on the part of the gross
income saved under employee savings schemes. The levy is imposed on the
employer, and based on the amount saved in the declaration period. In
addition, there are other final levies, e.g. levies on gifts.

Death duties

Taxes on inheritances and gifts. The rate depends on the amount of the
acquirement and the relationship between the donor or testator and the
beneficiary.