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NETHERLANDS FISCAL STAMPS

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1829 The oldest fiscal stamps in the world were issued in The Netherlands in 1821, they have inscription "HANDELZEGEL" embossed and the arms of The Netherlands


60 c (twice) and 3G60c. On top "VAN xx TOT xx"

31 values were issued, ranging from 15 c to 15 G.


Similar embossed design, but with inscription "FORMAAT - ZEGEL" or "KLEIN ZEGEL". These were not 'stamps' but already printed on the document itself. I presume "OPC" means 'Opcenten'. I presume these are all from the first half of the 19th century.

 

1842 As 1829 issue, but without text


1 G 25 c

38 values were issued ranging from 15 c to 20 G.

 

1862 Embossed stamps with arms of The Netherlands with tab at the bottom

 


Embossed revenue label, here 4 G.

53 values were issued ranging from 15 c to 20 G.

 

1870 Inscription "PLAKZEGEL KONINGRIJK DER NEDERLANDEN"


Inscription "PLAKZEGEL". First three stamps with value in numbers on top and bottom. The next two stamps with the value written in text at the bottom. Finally a perforated stamp from 1885.

The above "PLAKZEGEL" design first appeared in 1870 with value in numbers (in black) on top and bottom with no perforation. The following values exist: 15 c, 25 c, 50 c, 75 c, 1 G, 1.25 G, 1.50 G, 1.75 G, 2 G, 2.25 G, 2.50 G, 2.75 G, 3 G, 3.25 G, 3.50 G, 3.75 G, 4 G, 4.25 G, 4.50 G, 4.75 G, 5 G (sofar all in grey and blue), 5.50 G, 6 G, 6.50 G, 7 G, 7.50 G, 8 G, 8.50 G, 9 G, 9.50 G, 10 G, 10.50 G, 11 G, 11.50 G, 12 G, 12.50 G, 13 G, 13.50 G, 14 G, 14.50 G, 15 G, 15.50 G, 16 G, 16.50 G, 17 G, 17.50 G, 18 G, 18.50 G, 19 G, 19.50 G and 20 G (all these values in colour grey and red).
In 1875 it re-appeared with the value in numbers on top and the value written in letters at the bottom (still imperforate). In this modified design the following values exist: 5 c, 10 c, 15 c, 20 c, 25 c, 50 c, 75 c, 1 G, 1.25 G, 1.50 G, 1.75 G, 2 G, 2.25 G, 2.50 G, 2.75 G, 3 G, 3.25 G, 3.50 G, 3.75 G, 4 G, 4.25 G, 4.50 G, 4.75 G, 5 G (all in grey and blue), 5.50 G, 6 G, 6.50 G, 7 G, 7.50 G, 8 G, 8.50 G, 9 G, 9.50 G, 10 G, 10.50 G, 11 G, 11.50 G, 12 G, 12.50 G, 13 G, 13.50 G, 14 G, 14.50 G, 15 G, 15.50 G, 16 G, 16.50 G, 17 G, 17.50 G, 18 G, 18.50 G, 19 G, 19.50 G and 20 G (all these values in colour grey and red).
The higher values are quite rare.
Finally a perforarated set appared in 1885: 5 c, 10 c, 15 c, 20 c, 25 c, 50 c, 75 c, 1 G, 1.25 G, 1.50 G, 2 G, 2.50 G, 5 G, 7 G, 7.50 G, 12 G and 12.50 G.


Overprinted "Suriname" for use in Surinam and "NEDERL.INDIE." for use in Netherlands Indies.

 

1886 With inscription "den" and "18" or "19" (after 1900) in black and arms with "JE MAINTIENDRAI"


5 c Fiscal stamp used in 1886, inscription "JE MAINTIENDRAI NEDERLANDSCH PLAKZEGEL" left "18" and right "19". Also a red "Tien Cent" (10 c) overprint issued in 1919?


Inscription "JE MAINTIENDRAI NEDERLANDSCH PLAKZEGEL", with "18" (left) or "19" (right)

Many values exist of these stamps, ranging from 5 c to 20 G. I have seen:
With "18": 5 c, 10 c, 15 c, 20 c, 25 c, 50 c, 75 c, 1 G, 1.25 G, 1.50 G, 1.75 G, 2 G, 2.25 G, 2.50 G, 2.75 G, 3 G, 3.25 G, 3.50 G, 3.75 G, 4 G, 4.25 G, 4.50 G, 5 G, 5.50 G, 6 G, 7.50 G, 8 G, 8.50 G, 9 G, 10 G, 12.50 G and 20 G. The values 4.75 G, 6.50 G, 7 G, 9.50 G, 10.50 G, 11 G, 11.50 G, 12 G, 13 G, 13.50 G, 14 G, 14.50 G, 15 G, 15.50 G, 16 G, 16.50 G, 17 G, 17.50 G, 18 G, 18.50 G, 19 G and 19.50 G should also exist according to the Forbin guide. I've seen the "18" set still used to at least 1924 (see above 2.75 G with the "8" manually changed to a "9")
With "19": All lower values exist with "19", but the values 14 G and higher were not issued. The 60 G green was issued in 1928 (probably with more higher valued stamps?)


Here a few 100 G, 50 G, 30 G and 6 G and a 2 G of the next issue, used in 1948.


Without "19" or "de" but with further overprint "EN 30 OPCENTEN." on 15 c and "EN 50 OPCENTEN." on 25 c (1916?)


Similar designs for Netherlands Indies, with inscription "PLAKZEGEL VAN NEDERLANDSCH-INDIE" or "PLAKZEGEL VAN NED.-INDIE". Also a similar stamp for Surinam.


1886 As the previous issue, but "den" and "18" deleted and a red "1/5 betaald" added instead. 16 values exist ranging from 5 c to 12.50 G.


1886 As previous stamps but now with red "1/2 betaald": 16 values were issued ranging from 5 c to 12.50 G.


New type with modern arms and "JE MAINTAINDRAI". With "den" and "19".. (issued 1931?)

In this "den" type I have seen:
in red-brown with black text: 10 c
in yellow with black text: 20 c, 25 c, 30 c, 40 c, 50 c, 60 c, 75 c, 80 c, 90 c, 1 G
in violet with black text: 1.25 G, 1.50 G, 1.75 G, 2 G, 2.50 G, 4 G, 5 G, 5.50 G, 6 G, 7.50 G, 10 G.
in green with black text: 20 G.


10 c With inscription "NOODUITGIFTE" (emergency issue) at the bottom. I don't know when this value was issued (somewhere in or before 1947).


1948 With inscription "de" instead of "den", I've seen this type being used up to at least 1970. It was introduced somewhere in the 1950 to replace the "den" issue. The most common ones are 10 c, 15 c and 25 c. There are two further subtypes in the background inscription "NEDERLANDSCH" or "NEDERLANDS".

I've seen in this 1948 "de" design:
in red-brown with black text: 10 c
in yellow with black text: 15 c, 20 c, 25 c, 30 c, 40 c, 50 c, 60 c, 70 c, 80 c, 90 c, 1 G,
in violet with black text: 1.25 G, 1.50 G, 1.75 G, 2 G, 2.25 G, 2.50 G, 2.75 G, 3 G, 3.25 G, 3.50 G, 3.75 G, 4 G, 4.25 G, 4.50 G, 4.75 G, 5 G, 5.50 G, 6.50 G, 7 G, 8 G, 8.50 G, 9 G, 9.50 G, 10 G.
in green with black text: 20 G, 25 G, 30 G, 40 G, 50 G, 60 G, 100 G.


Fiscal stamp for Netherlands New Guinea in a similar design with inscription "PLAKZEGEL". The arms have been replaced by "NIEUW GUINEA". Also a fiscal stamp of Indonesia with "PLAKZEGEL" inscription.

 

1917 Beursbelasting (stock tax), inscription "KONINKRIJK DER NEDERLANDEN"


These stamps consist of two parts, usually only the right part ends up in collections. They exist with "de" or "den" inscription

1917: inscription "BEURSBELASTING" on top (with inscription "19" and "17" in the upper flowers). Some of them have the value in letters as well, others don't.
I have seen with "den" the values:
green with black text: 5 c, 10 c,
red with black text: 10 c, 15 c, 20 c, 25 c, 50 c, 75 c, 1 G,
yellow with black text: 15 c, 20 c, 25 c, 40 c, 50 c, 60 c, 70 c, 75 c, 80 c, 90 c, 1 G,
blue with black text: 1.25 G, 1.50 G, 1.75 G, 2 G, 2.25 G, 2.50 G, 2.75 G, 3 G, 3.25 G, 3.50 G, 3.75 G, 4 G, 4.25 G, 4.50 G, 4.75 G, 5 G,
violet with black text: 1.25 G, 1.50 G, 1.75 G, 2 G, 2.25 G, 2.50 G, 2.75 G, 3 G, 3.25 G, 3.50 G, 3.75 G, 4 G, 4.25 G, 4.50 G, 4.75 G, 5 G, 10 G
light brown with black text: 7 G, 8 G, 9 G, 10 G,
green with black text: 25 G.
Overprinted "Tien Cent" (red) and bars on 5 c green and black.

and with "de" inscription the values (1954?):
yellow with black text: 60 c
violet with black text: 1.50 G, 2 G, 2.50 G, 3 G, 3.50 G, 4 G
green with black text: 60 G, 500 G.


20 c blue with overprint "WAARBORG - FONDS" (insurance fund). I've also seen the 30 c blue with this overprint.


Similar kind of design, consisting of two equal parts, but now with "HYPOTHEEKZEGEL" (mortgage stamp) on each part, issued in 1929. Here 1.50 G blue I've also seen the value 3 G blue.


"STATISTIEK RECHT"

 

Consular stamp, inscription "NEDERLAND CONSULAIRE DIENST":


I've also seen 1 G violet and 2.50 G blue.


Similar design, but inscriptionn "BUITENLANDSE ZAKEN" (foreign affairs)

 

"BEVRACHTINGSZEGEL" (freight tax), with ships in the center:


Orange label with lion and crown in the center, inscription ''sGr * 1921' at the bottom, 'sGr stands for 's Gravenhage, the dutch name for the Hague.

 

Fish permit stamps


Labels as these, with no country name, but only "geldig 'date' t/m 'date'" were introduced on fish permits (Sportvisakte or Viskaart) in the 1970's, they often have images of fishes or related subjects.

 


Municipal Fiscal Stamps

Municipal fiscal stamps often have the word "LEGES" in it, example:


Here for "GEMEENTE 'S-HERTOGENBOSCH"


Two types from Amsterdam, the left type with capital letters "AMSTERDAM" was issued in or before 1945. A 50 c black on lilac and 60 c black on orange also exists in this design. Next to it with "amsterdam" inscription (issued around 1965?). I have seen 75 c black on orange, 1 G black on yellow, 2 G black on lilac, 2.75 G black on yellow.


Copyright by Evert Klaseboer