Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.
Taxes: Calculation of local tax amount
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
General information
Theme
Begin date
Contact information
Responsible use
Goal and impact
The aim is to efficiently and uniformly calculate tax amounts, the impact being related to the tax liability of citizens and businesses. The outcome of the algorithms is the taxable amount. This is formally determined by the levy officer.
Considerations
Without these simple algorithms, it is not possible to calculate tax amounts for citizens and businesses efficiently but also uniformly.
Human intervention
The outcome of the algorithms is determined each time by the levy officer. To do this carefully, several layers of control take place, for example by doing spot checks.
Risk management
No
Legal basis
Municipalities Act, Water Boards Act, AWR, WOZ Act.
Operations
Data
Technical design
The most common method is a calculation rule, consisting of multiplying a yardstick by a rate. In some cases, it is graduated, with the calculation rules applied also depending on the yardstick.
External provider
Similar algorithm descriptions
- Refers to simple algorithms consisting of fixed calculation rules to calculate a tax amount based on a tax base, measure and rate.Last change on 18th of April 2024, at 12:22 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- ...
- Status
- In development
- Refers to simple algorithms consisting of fixed calculation rules to calculate tax amount based on a tax base, the benchmark and a rate.Last change on 6th of December 2024, at 15:06 (CET) | Publication Standard 1.0
- Publication category
- Other algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
- Refers to simple algorithms consisting of fixed calculation rules to calculate a tax amount based on a tax base, measure and rate.Last change on 30th of May 2024, at 14:48 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
- Refers to simple algorithms consisting of fixed calculation rules to calculate a tax amount based on a tax base, measure and rate.Last change on 25th of June 2024, at 7:11 (CET) | Publication Standard 1.0
- Publication category
- High-Risk AI-system
- Impact assessment
- Field not filled in.
- Status
- In use
- Inheritance tax has to be paid on part of the inheritances in the Netherlands. This requires the heirs to file an inheritance tax return. The amount of the tax depends on the size of the inheritance, the number of beneficiaries and the relationship between testator and beneficiary.Last change on 5th of February 2025, at 14:12 (CET) | Publication Standard 1.0
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use