The browser you are using is not supported by this website. All versions of Internet Explorer are no longer supported, either by us or Microsoft (read more here: https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Please use a modern browser to fully experience our website, such as the newest versions of Edge, Chrome, Firefox or Safari etc.

Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Work life balance and taxation in the Netherlands

Author

  • Sigrid Hemels

Editor

  • Yuka Shiba
  • Mami Oosugi
  • Kazuko Goto

Summary, in English

In the Netherlands, the role of the woman in society has changed drastically in the past century. Furthermore, over the past 50 years, marriage between man and woman lost its dominant position to alternative forms of cohabitation. These developments in society and civil law are also reflect-ed in the Dutch Personal Income Tax Act (PITA) and the Dutch Gift and Inheritance Tax Act (GITA) and will be analyzed below. As it is important to take into account the religious and political situation in the Netherlands to understand the developments, the paper will start with a short overview of this situation. This chapter is part of the research that is done during the visiting professorship in Lund in Hedda Anderssons name.

Department/s

  • Department of Business Law

Publishing year

2019

Language

English

Pages

156-181

Publication/Series

Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands

Document type

Book chapter

Publisher

ITSC

Topic

  • Law

Keywords

  • Tax law
  • Gender aspects

Status

Published

ISBN/ISSN/Other

  • ISBN: 9784864741118