Inheritance and gift taxes Netherlands
In the Netherlands inheritance and gift taxes are levied on the fair market value of the inheritance or gift, minus an exempt amount. The exemption as well as the rate levied on the inheritance or gift net gift or inheritance (10% to 40%) will depend on the relationship with the donor.
Transfer taxes Netherlands
The transfer of real estate or certain relating rights is subject to 2% transfer tax, payable by the new owner. The 2% transfer tax applies equally to residents and non-residents.
Insurance taxes Netherlands
An insurance tax of 21% is payable on insurance premiums if the insured is a resident of the Netherlands or if the insured object is in the Netherlands. Several exemptions apply; for example, ships and aircrafts operated in international traffic are exempt from the insurance premium tax. In certain situations, an insurer outside the EU may be required to take on a tax representative in the Netherlands.
Local taxes Netherlands
A local municipal tax applies to the ownership of real estate. The property taxes are due upon receiving an annual assessment from the local authorities.
Road taxes Netherlands
An individual who owns/uses a car in the Netherlands may become liable to Dutch road tax. The individual who owns the car at the start date of each quarter will be liable to road tax. The amount due depends on the weight of the car and the type of fuel it uses.