The Netherlands report compulsory cost-sharing in health care insurance and in Exceptional Medical Expenses Act under social security rather than under private out-of-pocket, resulting in an underestimation of the out-of-pocket share. Data refer to total health expenditure (= current health expenditure plus capital formation). The CCSS is financed through wage taxes and general taxation, as well as specific taxes such as taxes on alcohol, perfumes, luxury goods and products produced abroad, while the private sector is financed mainly through out-of-pocket payments but also through private insurance schemes.