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Netherlands Bank Tax Introduced

Peter Kavelaars

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Abstract

This note examines a bill presented to the Dutch House of Representatives in December 2011 to implement a bank tax. The tax will exclusively affect financial institutions with a banking licence and is modelled after the UK bank tax. With this tax, the Netherlands has chosen a direction other than that proposed by the European Commission, i.e. implementation of a financial transaction tax.

About this research paper

What this paper is about

This note examines a bill presented to the Dutch House of Representatives in December 2011 to implement a bank tax. The tax will exclusively affect financial institutions with a banking licence and is modelled after the UK bank tax. With this tax, the Netherlands has chosen a direction other than that proposed by the European Commission, i.e. implementation of a financial transaction tax.

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OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This note examines a bill presented to the Dutch House of Representatives in December 2011 to implement a bank tax. The tax will exclusively affect financial institutions with a banking licence and is modelled after the UK bank tax. With this tax, the Netherlands has chosen a direction other than that proposed by the European Commission, i.e. implementation of a financial transaction tax.

Key concepts: Database transaction, Business, Commission, Financial transaction, Double taxation, Economics, Value-added tax, European commission

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