Income tax in the Netherlands Income tax in the Netherlands Income tax in the Netherlands (personal, rather than corporate) is regulated by the "Wet inkomstenbelasting 2001" (Income Tax Law, 2001). The fiscal year is the same as the calendar year. Before April 1 citizens have to report their income from the previous year. The system integrates the income tax with fees paid for the general old age pension system (AOW), the pension system for partners of deceased people (), and the national insurance system for special medical care (). There are three categories of income, each with their own tax rates. They are referred to
The Year in Industry in industry and aims to improve, and maintain students' maths skills over the course of the placement. The course is completed by the student through a series of distance learning modules and on-line tests. At this moment in time the Year in Industry placements do not legally entitle participants to student council tax exemptions. Undergraduate students are entitled to the exemption since they remain members of their respective universities for the duration of the gap year, however, pre-university students with deferred entry to university do not qualify as students by council tax law. In the past some appeals with support