This Act concerns a special taxation regime for certain country estates for purposes of protection of the natural environment and landscape in the Netherlands. The owner of an estate may apply to the Minister so as to qualify the estate to fall with the application of this Act. Tax exemptions shall be disapplied and tax must be paid in cases when the conditions and criteria formulated under this Act cease to exist or certain requirements have not been observed by owners.
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The Dutch United Provinces declared their independence from Spain in 1579; during the 17th century, they became a leading seafaring and commercial power, with settlements and colonies around the world. After a 20-year French occupation, a Kingdom of the Netherlands was formed in 1815. In 1830, Belgium seceded and formed a separate kingdom. The Netherlands remained neutral in World War I, but suffered German invasion and occupation in World War II. A modern, industrialized nation, the Netherlands is also a large exporter of agricultural products.