Artikel 40: Allowance for members of the Royal House; tax exemption
- The King shall receive annual payments from the State according to rules to be laid down by Act of Parliament. The Act shall also specify which other members of the Royal House shall receive payments from the State and shall regulate the payments themselves.
- The payments received by them from the State, together with such assets as are of assistance to them in the exercise of their duties, shall be exempt from personal taxation. In addition anything received by the King or his heir presumptive from a member of the Royal House by inheritance or as a gift shall be exempt from inheritance tax, transfer tax or gifts tax. Additional exemption from taxation may be granted by Act of Parliament.
- Bills containing legislation as referred to in the previous paragraphs may be passed by the States General only if at least two-thirds of the votes cast are in favour.
Explanation
Please note: Only the Dutch-language version of the Constitution has legal effect.
A law states:
- the amount of the allowance the King receives
- which other members of the Royal House receive an allowance
- and the amount of that allowance.
They are not required to pay taxes on these allowances. Members of the Royal House also enjoy tax benefits in other respects. This is arranged in this way because it is difficult to distinguish between private expenses and expenses incurred in the exercise of the (future) monarchy.
The relevant legislative proposals must be adopted by a two-thirds majority.