|Seasonal and working day adjustment||Periods||Households including NPISHs Uses Current taxes on income and wealth (million euros)|
|Original, unadjusted data||2020 3rd quarter*||18,046|
|Seasonally and working day adjusted data||2020 3rd quarter*||19,523|
This table provides an overview of some non-financial transactions and balancing items of the institutional sectors of the Dutch economy. The data is presented both seasonally and working day adjusted and unadjusted. Adjustments for seasonal effects and working day effects assist in the drawing of conclusions on quarter-to-quarter developments and help to reveal trends. The non-seasonally adjusted data are identical to (sums of) the non-consolidated data from the table 'current transactions by sector'. For total government revenue and expenditure the data are identical to sums of consolidated data.
Data available from first quarter 1999.
Status of the figures:
The figures from 1995 up to and including 2017 are final. Data of 2018, 2019 and 2020 are provisional.
Changes as of December 24th 2020:
Data on the third quarter of 2020 have been added to this table.
When will new figures be published?
The first quarterly estimate is available 85 days after the end of each reporting quarter. The first quarter may be revised in September, the second quarter in December. Should further quarterly information become available thereafter, the estimates for the first three quarters may be revised in March. If (new) annual figures become available in June, the quarterly figures will be revised again to bring them in line with the annual figures.
- Households including NPISHs
- Households including non-profit institutions serving households (NPISH)
The households sector consists of individuals or groups of individuals as consumers and as entrepreneurs producing market goods and non-financial and financial services (market producers) provided that the production of goods and services is not by separate entities treated as quasi-corporations. It also includes individuals or groups of individuals as producers of goods and non-financial services for exclusively own final use.
The sector households includes all natural persons who are resident for more than one year in the Netherlands, irrespective of their nationality. On the other hand Dutch citizens who stay abroad for longer than one year do not belong to the Dutch sector households.
The sector households does not only cover independently living persons, but also persons in nursing homes, old people's homes, prisons, boarding schools, etc. If persons are entrepreneurs, their business also belongs to the sector households. This is the case for self-employed persons (one-man business). Large autonomous unincorporated enterprises (quasi-corporations) are included in the sector non-financial or financial corporations.
The non-profit institutions serving households (NPISHs) sector consists of non-profit institutions which are separate legal entities, which serve households and which are private non-market producers. Their principal resources are voluntary contributions in cash or in kind from households in their capacity as consumers, from payments made by general government and from property income.
Examples are religious organisations, charity organisations, political parties, trade unions and cultural, sports and recreational organisations.
- Uses are transactions appear which deduces the economic value of sectors.
- Current taxes on income and wealth
- Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.