The service charge and the 6% VAT (Value-Added Tax), or BTW, are almost always included in the rate. Tourist tax is never included and is 5% extra. Always inquire when booking.
In a restaurant you pay 5% service charge, 6% VAT on food items, and 19% VAT on all beverages, all of which are included in the menu prices.
Value-Added Tax (VAT or BTW) is 19% on clothes and luxury goods, 6% on basic goods. On most consumer goods, it is already included in the amount on the price tag, so you can't actually see what percentage you're paying.
To get a BTW refund, you need to reside outside the European Union (EU) and you need to have spent EUR 136 or more in the same shop on the same day (this is including tax). Provided that you personally carry the goods out of the country within 30 days, you may claim a refund at your point of departure from the EU. The simplest system is to look for stores displaying Tax-Free Shopping, or Global Refund signs, like those at the Bijenkorf. Although Global Refund is the largest VAT refund service, note that there are also other private companies, such as CashBack, which help facilitate these transactions for a fee. Once you have made your purchases, go to their customer service department and ask for a VAT or Tax-Free form. Normally you receive 15% back, but these refund service agents charge 5% commission. You then have these tax-refund forms stamped at customs at the airport where you depart from the European Union. It doesn't matter if you travel on from the Netherlands, and are leaving from Paris or Berlin -- customs wants to check the total amount of your purchases. It's also a good idea to carry your purchases in your hand luggage, in case customs wants to physically check what you've bought. Once stamped, the forms can be cashed at any bank in the airport, or you can opt to have the refund credited to your bank account.
Global Refund (99 Main St., Suite 307, Nyack, NY, 10960. 800/566-9828. 845/348-1549. www.globalrefund.com).