Gubbels, N. C. G.
Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe / N.C.G. Gubbels .-- , 2021
Resumen.
In the Netherlands, married and unmarried couples are treated entirely the same for income, gift, and inheritance tax purposes. This also applies to formal and informal stepchildren. In a European context, the Netherlands is therefore leading the way in recognizing nontraditional cohabitation variants in tax legislation. With this article, the author not only discusses the tax treatment in various European countries but also the possible arguments for (not) equating them. The author hopes to contribute to the discussion of whether extra-marital cohabitation and other related relationships should be treated in the same way for tax purposes as relationships that arise through marriage.
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
PAREJAS DE HECHO
MATRIMONIO
FAMILIA
FAMILIA MONOPARENTAL
INCENTIVOS FISCALES
ARMONIZACION FISCAL
UNION EUROPEA
PAISES BAJOS
DERECHO COMPARADO
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 408-423
Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe / N.C.G. Gubbels .-- , 2021
Resumen.
In the Netherlands, married and unmarried couples are treated entirely the same for income, gift, and inheritance tax purposes. This also applies to formal and informal stepchildren. In a European context, the Netherlands is therefore leading the way in recognizing nontraditional cohabitation variants in tax legislation. With this article, the author not only discusses the tax treatment in various European countries but also the possible arguments for (not) equating them. The author hopes to contribute to the discussion of whether extra-marital cohabitation and other related relationships should be treated in the same way for tax purposes as relationships that arise through marriage.
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
PAREJAS DE HECHO
MATRIMONIO
FAMILIA
FAMILIA MONOPARENTAL
INCENTIVOS FISCALES
ARMONIZACION FISCAL
UNION EUROPEA
PAISES BAJOS
DERECHO COMPARADO
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 408-423