Реферат: Налоговая система Нидерландов

I. Personal obligations

The most important expenses which may be regarded as personal obligations are the following:

· premiums for several forms of life annuity payments, such as (temporary) disablement, old age and widows' annuities up to NLG 6.179 or, in certain circumstances, up to NLG 12,358 in the case of (married) couples. If certain conditions are met then this amount can be increased to NLG 86,480, if the provisions for the old age pension are inadequate in relation to current income.

· certain maintenance payments or lump-sum payments which replace these;

· interest on debts. Since 1997, the deduction of interest on debt is restricted. Insofar interest paid is not connected with a source of income, a maximum amount of NLG 5,291 is deductible. For married taxpayers, this amount is doubled. Certain exemptions are applicable.

· losses on specific loans. Under certain conditions a loss on a subordinated loan granted to a starting entrepeneur can be deducted up to a maximum of NLG 50,000.

II. Exceptional expenses

Resident taxpayers may deduct certain exceptional expenses from their total gross income. There are a number of categories of exceptional expenses, each of which has its own specific non-deductible component based on the taxpayers' gross income. For married couples the non-deductible component is calculated on the basis of their joint income.

The following categories can be distinguished:

· medical expenses and expenses related to disab