Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe N.C.G. Gubbels
By: Gubbels, N. C. G
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Material type: 
ArticlePublisher: 2021Subject(s): 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
In:
Intertax v. 49, Issue 5, May 2021, p. 408-423Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/5-3 (Browse shelf) | Available | OP 2141/2021/5-3 |
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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.
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