Nieuw verdrag met Japan ondertekend
Het nieuwe belastingverdrag tussen Nederland en Japan is ondertekend. Het nieuwe belastingverdrag wordt zowel in Nederland als in Japan ter goedkeuring voorgelegd aan het parlement. Naar verwachting treedt het nieuwe verdrag per
Belangrijke wijziging is een verlaging van de bronbelasting. Dat maakt het voor Nederlandse ondernemers aantrekkelijker om zaken te doen in Japan en voor Japanse bedrijven interessanter om te investeren in Nederland.
Daarnaast is in het nieuwe verdrag vastgelegd dat bij een geschil over dubbele heffing een onafhankelijke arbitragecommissie uitsluitsel geeft als Nederland en Japan er in onderling overleg niet uitkomen.
Overzicht bronbelastingen op dividenden, interest en royalty’s
Dividenden | Interest | Royalty’s | ||
Deelnemingsdividenden (deelnemingspercentage) | Overig | |||
Huidige belastingverdrag | 5% (25% of meer) | 15% | 10% | 10% |
Nieuwe belastingverdrag | 0% (50% of meer) 5% (10% of meer) | 10% | 0% (o.a. financiële instellingen) 10% (overig) | 0% |
<P style="MARGIN: 0cm 0cm 0pt">Het nieuwe belastingverdrag tussen Nederland en Japan is ondertekend. Het nieuwe belastingverdrag wordt zowel in Nederland als in Japan ter goedkeuring voorgelegd aan het parlement. Naar verwachting treedt het nieuwe verdrag per <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:metricconverter w:st="on" ProductID="2012 in">2012 in</st1:metricconverter> werking. </P>
<P style="MARGIN: 0cm 0cm 0pt">Belangrijke wijziging is een verlaging van de bronbelasting. Dat maakt het voor Nederlandse ondernemers aantrekkelijker om zaken te doen in Japan en voor Japanse bedrijven interessanter om te investeren in Nederland. </P>
<P style="MARGIN: 0cm 0cm 0pt">Daarnaast is in het nieuwe verdrag vastgelegd dat bij een geschil over dubbele heffing een onafhankelijke arbitragecommissie uitsluitsel geeft als Nederland en Japan er in onderling overleg niet uitkomen.</P>
<P><STRONG>Overzicht bronbelastingen op dividenden, interest en royalty’s</STRONG></P>
<P style="MARGIN: 0cm 0cm 0pt">
<TABLE style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none; mso-border-alt: solid windowtext .75pt; mso-padding-alt: 0cm 0cm 0cm 0cm" border=1 cellSpacing=0 cellPadding=0 Table>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt" vAlign=top rowSpan=2>
<P style="MARGIN: 0cm 0cm 0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p> </o:p></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top colSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Dividenden</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top rowSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Interest</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top rowSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Royalty’s</P></TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Deelnemingsdividenden (deelnemingspercentage)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Overig</P></TD></TR>
<TR style="mso-yfti-irow: 2">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Huidige belastingverdrag</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">5% (25% of meer)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">15%</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10%</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10%</P></TD></TR>
<TR style="mso-yfti-irow: 3; mso-yfti-lastrow: yes">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Nieuwe belastingverdrag</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">0% (50% of meer)</P>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">5% (10% of meer)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10%</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">0% (o.a. financiële instellingen)</P>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10% (overig)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">0%</P></TD></TR></TBODY></TABLE></P>
<P style="MARGIN: 0cm 0cm 0pt">Belangrijke wijziging is een verlaging van de bronbelasting. Dat maakt het voor Nederlandse ondernemers aantrekkelijker om zaken te doen in Japan en voor Japanse bedrijven interessanter om te investeren in Nederland. </P>
<P style="MARGIN: 0cm 0cm 0pt">Daarnaast is in het nieuwe verdrag vastgelegd dat bij een geschil over dubbele heffing een onafhankelijke arbitragecommissie uitsluitsel geeft als Nederland en Japan er in onderling overleg niet uitkomen.</P>
<P><STRONG>Overzicht bronbelastingen op dividenden, interest en royalty’s</STRONG></P>
<P style="MARGIN: 0cm 0cm 0pt">
<TABLE style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none; mso-border-alt: solid windowtext .75pt; mso-padding-alt: 0cm 0cm 0cm 0cm" border=1 cellSpacing=0 cellPadding=0 Table>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt" vAlign=top rowSpan=2>
<P style="MARGIN: 0cm 0cm 0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p> </o:p></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top colSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Dividenden</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top rowSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Interest</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top rowSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Royalty’s</P></TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Deelnemingsdividenden (deelnemingspercentage)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Overig</P></TD></TR>
<TR style="mso-yfti-irow: 2">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Huidige belastingverdrag</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">5% (25% of meer)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">15%</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10%</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10%</P></TD></TR>
<TR style="mso-yfti-irow: 3; mso-yfti-lastrow: yes">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center>Nieuwe belastingverdrag</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">0% (50% of meer)</P>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">5% (10% of meer)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10%</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">0% (o.a. financiële instellingen)</P>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">10% (overig)</P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">0%</P></TD></TR></TBODY></TABLE></P>
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Openingstijden
Maandag t/m vrijdag 07:00 - 17:30u
Kortestraat 20
4261 AA Wijk en Aalburg
Vestiging Zaltbommel
Van Voordenpark 6c
5301 KP Zaltbommel
Openingstijden
Maandag t/m vrijdag 07:00 - 17:30u
