DT14002 - Double Taxation Relief Manual: Guidance by country: Netherlands: Admissible and inadmissible taxes
Admissible for credit under the agreement
Income tax (inkomstenbelasting) (only the income tax element is admissible in any combined levy and not the social security element; see DT14008). Included within this admissible income tax is the tax payable on savings and investment income which is calculated by reference to a notional yield rather than actual profits.
Wages tax (loonbelasting) (only the income tax element is admissible in any combined levy and not the social security element; see DT14008).
Company tax (venootschapsbelasting), including the 바카라 사이트 share in the net profits of the exploitation of natural resources levied pursuant to the Mijnbouwwet (the Mining Act)
Dividend tax (dividendbelasting).