Wealth Structuring In The Netherlands

For many years the Netherlands has had a relatively simple system for taxing wealth. All assets and liabilities (other than substantial shareholdings of 5 per cent or more) are put into a separate category (called Box 3) and taxed on the basis of a notional return on the value of the net assets (assets less liabilities) on 1 January of the year concerned. This tax is deemed to cover both regular income, such as dividends and interest, and capital gains.

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