Belastingregeling

Belastingregeling refers to the set of rules, provisions and administrative measures that determine how taxes are assessed, collected and enforced in a jurisdiction, most commonly in the Netherlands. The term encompasses legislation passed by parliament, subordinate regulations issued by tax authorities, and the procedural guidelines that taxpayers must follow.

A typical belastingregeling defines the taxable base, the applicable rates, exemptions, deductions, credits and the timing of tax obligations. It also specifies the duties of both the fiscal authority and the taxpayer, such as filing requirements, record‑keeping obligations and the procedures for audits, objections and appeals.

The Dutch tax system distinguishes several major categories of belastingregeling, including income tax (personlijke inkomstenbelasting), corporate tax (vennootschapsbelasting), value‑added tax (omzetbelasting), inheritance and gift tax (erf- en schenkbelasting), and various environmental or excise taxes. Within each category, the regulation can contain progressive rate structures, flat rates, or special regimes for particular sectors, such as small businesses, agricultural enterprises or international companies.

Tax regulations are periodically revised to reflect fiscal policy goals, economic conditions and EU directives. Recent changes have focused on digital services taxation, climate‑related incentives and measures to combat tax avoidance, such as the implementation of the EU‑wide DAC6 reporting requirement.

Compliance with the belastingregeling is monitored by the Belastingdienst, the Dutch Tax and Customs Administration, which has the authority to levy penalties, interest and, in severe cases, criminal sanctions for deliberate fraud. Taxpayers may seek professional advice to interpret complex provisions and to optimise their tax position within the limits set by the law.