Dutch orthography uses the Latin alphabet. The spelling system is issued by government decree and is compulsory for all government documentation and educational establishments.
In the Netherlands, the official spelling is regulated by the Spelling Act of 15 September 2005. This came into force on 22 February 2006, replacing the Act on the Spelling of the Dutch Language of 14 February 1947.
The Spelling Act gives the Committee of Ministers of the Dutch Language Union the authority to determine the spelling of Dutch by ministerial decision. In addition, the law requires that this spelling be followed "at the governmental bodies, at educational institutions funded from the public purse, as well as at the exams for which legal requirements have been established". In other cases, it is recommended, but it is not mandatory to follow the official spelling.
The Decree on the Spelling Regulations of 2005–2006 contains the annexed spelling rules decided by the Committee of Ministers on 25 April 2005. This decree entered into force on August 1, 2006, replacing the Spelling Decree of June 19, 1996.
In Flanders, the same spelling rules are currently applied by the Decree of the Flemish Government Establishing the Rules of the Official Spelling and Grammar of the Dutch language of 30 June 2006.
The modern Dutch alphabet, used for the Dutch language, consists of the 26 letters of the ISO basic Latin alphabet. Depending on how is used, six (or five) letters are vowels and 20 (or 21) letters are consonants. Also note that, in some aspects, the digraph behaves as a single letter. is the most frequently used letter in the Dutch alphabet, as it is in English. The least frequently used letters are and , similar to English.
Dutch uses the following letters and letter combinations. Note that for simplicity, dialectal variation and subphonemic distinctions are not always indicated. See Dutch phonology for more information.