A similar tax, based on a directive of the European Union and a Treaty, is levied in Belgium, Denmark, Germany, Luxembourg and Sweden. The tax is included in the price paid by the buyer on the purchase of a private car or motorcycle. It is usually paid by the manufacturer or importer. The tax is dependent on the net listed value of the private car or motorcycle. There are several environmental taxes in the Netherlands.
Fuel tax is to be paid by suppliers or users of mineral oil and other fuels.
Since 1 January 1995 taxes are liable for the withdrawal of ground water and the disposal of waste. A regulatory energy tax came into force on 1 January 1996. In addition to income tax, everyone pays social security contributions on their income. The contributions are deducted or levied at the same time as the salaries tax and income tax. Employers deduct these contributions directly from wages or salaries.