| Corporate income tax rate 2004 | |||
| Taxable profit | Rate | Tax per bracket | |
| More than | But less than | ||
| - | € 22.689 | 29% | € 6.570 |
| € 22.689 | 34,5% | 0 | |
| Dividend withholding tax | |
| Rate | 25% |
| Capital issue tax | |
| Rate | 0,55% |
| Real estate transfer tax | |
| Rate | 6% |
| VAT | ||
| Rate | High | 19% |
| Low | 6% | |
| Low | 0% | |
| Exempt | - | |