Taxpayers

Corporation tax is levied on companies established in the Netherlands (resident taxpayers) and by certain companies not established in the Netherlands, which receive income in the Netherlands (non-resident taxpayers). In this context the term 'company' includes corporations with a capital consisting of shares, co-operatives, and other legal entities conducting business. The main types of companies referred to in the Corporation Tax Act are the public company (NV) and the private company with limited liability (BV). Whether a company is deemed to be established in the Netherlands depends on the individual circumstances. Factors of relevance include the location of the effective management, the location of the head office, and the location of the shareholders' general meeting. Under the Corporation Tax Act all companies incorporated under Dutch law are regarded as being established in the Netherlands.