Vrijgestelde opbrengst (Exempted revenue)
It is possible that the revenue you pay out is exempted from opbrengstbelasting. This is the case when:
- the revenue is paid to a body established on the BES islands that has a participating interest in the body that pays out the revenue.
- the revenue originates from a foundation or a special purpose fund and is paid to a religious, ideological, charitable, cultural or scientific institution or charitable cause established or organised within the State which is focused on the general good or a social interest.
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the revenue originates from a foundation or special purpose fund formed for a pension scheme pursuant to Article 6A of the Wet loonbelasting BES (‘Wages and Salaries Tax Act, BES’).