§ 2. Crimes
Section 5
2. Anyone who commits, in the case of an international armed conflict, one of the grave breaches of the Additional Protocol (I), concluded in Bern on 12 December 1977, to the Geneva Conventions of 12 August 1949, relating to the protection of victims of international armed conflicts (Netherlands Treaty Series 1980, 87), namely:
(d) the following acts if committed intentionally and in violation of the Geneva Conventions and Additional Protocol (I):
(iv) making clearly recognised historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples and to which special protection has been given by special arrangement, for example within the framework of a competent international organisation, the object of attack, causing as a result extensive destruction thereof, where there is no evidence of the violation by the adverse Party of Article 53, subparagraph (b), of Additional Protocol (I) and when such historic monuments, works of art and places of worship are not located in the immediate proximity of military objectives;

§ 2. Crimes
Section 5
4. Anyone who, in the case of an international armed conflict, intentionally and unlawfully commits one of the following acts shall be liable to a term of imprisonment not exceeding fifteen years or a fifth category fine:
(a) making the object of attack cultural property that is under enhanced protection as referred to in articles 10 and 11 of the Second Protocol, concluded in The Hague on 26 March 1999, to the Hague Convention of 1954 for the Protection of Cultural Property in the Event of Armed Conflict (Netherlands Treaty Series 1999, 107);
(b) using cultural property that is under enhanced protection as referred to in (a) or the immediate vicinity of such property in support of military action;
(c) destroying or appropriating on a large scale cultural property that is under the protection of the Convention, concluded in The Hague on 14 May 1954, for the Protection of Cultural Property in the Event of Armed Conflict (Netherlands Treaty Series 1955, 47) or the Second Protocol thereto;
(d) making cultural property that is under protection as referred to in (c) the object of attack; or
(e) theft, pillaging or appropriation of – or acts of vandalism directed against – cultural property under the protection of the Convention referred to in (c).

§ 2. Crimes
Section 5
5. Anyone who, in the case of an international armed conflict, commits one of the following acts:
(p) intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments, hospitals and places where the sick and wounded are collected, provided they are not military objectives;
shall be liable to a term of imprisonment not exceeding fifteen years or a fifth category fine.

Article 8
War crimes
2. For the purpose of this Statute, "war crimes" means:
(b) Other serious violations of the laws and customs applicable in international armed conflict, within the established framework of international law, namely, any of the following acts:
(ix) Intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments, hospitals and places where the sick and wounded are collected, provided they are not military objectives

This provision is wider than the ICC Statute.

The International Crimes Act 2003 has two provisions dealing with the protection of buildings dedicated to education, art, religion, etc; Section 5(2)(d)(iv) and 5(5)(p). The latter adopts the wording of the Rome Statute. The former includes the protection of places part of the cultural and spiritual heritage of a people, reflecting the wording of Additional Protocol I (Article 85). It also makes referrence to Article 53 of Additional Protocol I, which encompasses acts against cultural property, making such acts a crime under the law of the Netherlands.