The Resource Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe

Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe

Label
Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe
Title
Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe
Creator
Subject
Language
eng
Summary
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
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 5 ; p. 406-421
http://library.link/vocab/creatorName
Gubbels, N.C.G
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • married couple
  • unmarried couple
  • individual income tax
  • inheritance tax
  • family taxation
  • equal treatment
Label
Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe
Instantiates
Publication
Label
Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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