Key Benefits:
Law of 23 December 1994, amending the Law on Wage Tax 1964 and a number of other laws adjusting the system for employee savings schemes
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 have taken into account the desireation of the system of workers ' savings schemes in the Community. Act on payroll tax 1964 and a number of other laws to adapt;
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:
In the case of the combination of proposals of the law which took place in December 1994 State Sheet are published and changes are made to the Act on payroll tax 1964 , the 1964 Income Tax Act, 1964, the Act on Income Tax. Law of corporation tax 1969 , the Act on the dividend tax, 1965 or the Inheritance law 1956 The Minister of Finance recovers from a ministerial settlement that it is not, or is not, or has not been properly dealt with or as a result of such collusion in the designation of articles of art, references and the like in the said laws.
This Law shall enter into force from 1 January 1995, except that Article I shall enter into force on 1 January 1995. Article III and Article VII back to and including 1 January 1994, and that Articles II and VIII apply after Article 66 B of the Income Tax Act 1964 has been applied at the beginning of the calendar year 1995.
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 Gravenhage, 23 December 1994
Beatrix
The Secretary of State for Finance,
W. A. F. G. Vermeend
The Secretary of State for Social Affairs and Employment,
R. L. O. Linschoten
Published twenty-ninth December 1994The Minister of Justice,
W. Sorgdrager