A special consumer tax is levied on non-alcoholic beverages. Excise duty, like VAT, is included in the price consumers pay for these goods. The tax is remitted by the manufacturers and importers of the goods liable to excise duty. Three taxes on legal transactions are levied in the Netherlands. These are transfer tax, insurance tax and capital duty.
Transfer tax is levied on the acquisition of property located in the Netherlands.
Capital duty is levied when capital is contributed to companies located in the Netherlands when the capital is comprised of shares. In certain circumstances an exemption is made for mergers or reorganisations. Motor vehicle tax Motor vehicle tax is paid on vehicle ownership, except for buses, for which vehicles the tax is paid for the use of the roads. It is levied for the use of motorways in the Netherlands. The tax has to be paid before the vehicle uses the motorway.