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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 May 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 ...
Child benefit or children's allowance is a social security payment which is distributed to the parents or guardians of children, teenagers and in some cases, young adults. Countries operate different versions of the benefit. In most child benefit is means-tested and the amount paid is usually dependent on the number of children.
The calculations are based on the assumption of a 40-hour working week and a 52-week year, with the exceptions of France (35 hours), [ 3] Belgium (38 hours), [ 4] United Kingdom (38 hours), [ 3] Germany (38 hours), [ 5] Ireland (39 hours) [ 5] and Monaco (39 hours). [ 6] Most minimum wages are fixed at a monthly rate, but some countries set ...
Taxable amount of €200,000 and above was taxed at a 25% tax rate. The corporate tax rates are both due to decrease by 1 percentage point in 2019, 1.5 percentage point in 2020 and further 1.5 percentage point in 2021; resulting in a 16% tax rate in the first bracket and 21% tax rate in the second bracket.
Educational policy is coordinated by the Dutch Ministry of Education, Culture and Science with municipal governments. Compulsory education ( leerplicht) in the Netherlands starts at the age of five, although in practice, most schools accept children from the age of four. From the age of sixteen there is a partial compulsory education ...
Family policy in the Netherlands. Marriage legislation has a long tradition in the Netherlands. The minimum age at marriage was set in the 1811 Civil Code, amended in 1838. Same sex marriage was allowed in 2001. The first Family Allowance Act was introduced in 1941, and provided benefits only to working families with more than two children.
Dutch universities used to offer only four- or five-year courses. Since 2002 most of them now offer three-year undergraduate programmes, leading to a bachelor's degree, and one- or two-year Master's programmes. Old habits remain, partly because stopping after a BSc is seen as "dropping out", and a large majority of university students enroll on ...
Spanish income tax includes a personal tax free allowance and an allowance per child. In 2012 a special temporary surcharge was introduced as part of austerity measures to balance the budget. The personal allowance currently stands at €5,151. 1st child €1,836; 2nd child €2,040; 3rd child €3,672; 4th & subs €4,182