No later than March citizens have to report their income of the previous year. It can be less than zero and paid out, but only if one has a spouse and the tax of both together is not less than zero. The premium is partly income-dependent and paid as a tax supplement. Mumia and his lawyer are currently trying to get a fair retrial. The wage withholding tax is a deduction of wages, social security benefits and pensions, as an advance payment for the income tax, paid through the employer, etc. There are also taxes on legal transactions and on motor vehicles. Article 3 sets out the procedures to be followed to identify the beneficial owners of savings income and their residence. The total income for which these rates apply is limited to 30,015 euro.

Three categories of income, each with their own tax tariff, are distinguished. The Convention shall not preclude the Contracting States from levying other types of withholding tax than that referred to in Article 5 in accordance with their national laws or double-taxation conventions. Done in, English and Dutch languages all texts being equally authentic. Article 2 provides definitions, including the definitions corresponding to those in the Directive of beneficial owner, paying agent and interest. The date of entry into force will in due course be published in the London, Edinburgh and Belfast Gazettes. In case there is any divergence of interpretation between the different language versions of the texts, the English text shall prevail.

There is a progressive tax on wages, profits, social security benefits and pensions.