Key Benefits:
Law of 27 April 1989, on the entry into force of the Act of Simplification of Tariff Structure and Deductions in Income Tax and Income Tax, and in addition to that Act, changes in payroll tax and income tax on the establishment of the tax rate and limitation of the deductibility of mixed costs
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we considered that it would be desirable to lay down rules for the entry into force of the Treaty establishing the European Community. Law simplifying tariff structure and deducting items in income tax and income tax and, in addition to that, to set a tariff and to limit the deductibility of mixed costs;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
A De Law simplifying tariff structure and deducting items in income tax and income tax ( Stb. (122) shall enter into force with effect from 1 January 1990, subject to the following conditions:
a. In Article I, part GGG, from Article 66 of that law A of the Income Tax Act 1964 ( Stb. 519), for the first time, shall be applied in respect of middle periods beginning on or after that date;
(b) Article III of that Act shall apply from 1 January 1991;
c. Article IV of that Law shall, for the first time, apply with regard to the levy for the year beginning with or in the calendar year 1990;
d. included in Article V (B) of that Act Article 3, 2nd paragraph, of the Dividend Tax Act 1965 ( Stb. 621) Application with effect from the date of issue of the State Sheet where the present Act is to be placed.
The independent deduction referred to in Article 44 m of the Income Tax Act 1964 is increased by written request to f 3300 for the calendar year 1990, to f 2200 for the 1991 calendar year and to f 1100 for the calendar year 1992 in respect of the year in question in the year in question. tariff group 2 as referred to in Article 54 of that Law, classified in that year's profits within the meaning of that Article 44 m enjoy less than f 29 000 and which have also fulfilled the following conditions in each of the calendar years 1987, 1988 and 1989:
(a) with regard to him, an independent deduction has been applied;
b. he is classified in tariff group II as referred to in Article 55 of that Act, as that Article has been worded for those years;
c. with application of Article 42 of the General old-age law ( Stb. 1985, 181), Article 45 of the General Widows ' Law and Wezenlaw ( Stb. 1965, 429), such as those articles for those years, is not or partially recoverable from the amount of premiums to be paid by the public or contributory tax on premiums.
1 In respect of the taxable person resident in the Netherlands who is to be classified as income tax for the year 1990 in respect of the 1990 calendar year under tariff group 2 shall be valid for the year in question, by way of derogation from the that of Article 53 of the Law on Income Tax, 1964, as a tax-free sum, the basic deduction plus the transitional payment only provided that the taxable person:
a. At the beginning of the calendar year, the age of 27 years, but not the age of 65, has been attained;
b. During the calendar year for more than six months, being unmarried, having conducted a household attitude for himself or having a household with no other than one or more of their own children, stepchildren or foster children at the beginning of the calendar year, have not reached the age of 27 years;
(c) in the calendar year it has received an income not exceeding 35 000 after the end of years of losses of previous years;
(d) in the calendar year not to be eligible for the increase of the independent deduction referred to in the Article IV .
For the purposes of this provision, the person who is permanently separated from his spouse shall be regarded as unmarried.
2 The transitional payment only is for the calendar year 1990 f 1125 and for the calendar year 1991 (f) 845.
3 The taxable person who has the sole benefit of the transitional payment, or who would benefit from the transitional payment, if the condition of the first sentence of the first sentence of the first sentence of c, By way of derogation from Article 54 of the Law on Income Tax 1964, it shall be classified in tariff group 6.
4 The provisions of the preceding paragraphs shall apply to the levy of the payroll tax as much as possible, provided that the employee satisfies the condition that he is a household position as referred to in the first sentence of the first paragraph. b. or have been held for the past six months, or are likely to carry out the next six months. The transitional single payment is processed in the Article 25, 2nd paragraph, of the Law on Wage Tax 1964 Paid tax tables up to a time-of-the-day salary adjusted to the first sentence of the first sentence of the first sentence of the contract c, amount of income mentioned.
5 For calendar year 1991, paragraph 1 shall be included in the first paragraph. a, '27 years' is replaced by the following: 28 years.
When placing this law in the State Sheet will be in Article I After ' Stb. 1989, " insert the number of the State Sheet where the Law simplifying tariff structure and deducting items in income tax and income tax was placed.
1 This Law shall enter into force from 1 January 1990, except that Article I, Section A, letter d, and Article VI apply as from the date of issuance of the State Sheet where they are placed.
2 This Act may be cited as: Law establishing and supplementing the simplification of the tariff structure in wage and income tax and changes to the deduction item scheme.
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued at The Hague, 27 April 1989
Beatrix
The Minister of Finance,
H. O. C. R. Ruding
The Secretary of State for Finance,
H. E. King
Published on the 28th April 1989The Minister of Justice,
F. Korthals Altes
