^ abcdefGenerally, the southern varieties preserve the /f/–/v/, /x/–/ɣ/ and /s/–/z/ contrasts.[1][2] Southern /x/, /ɣ/ may be also somewhat more front, i.e. post-palatal.[2] In the north, these are far less stable: most speakers merge /x/ and /ɣ/ into a post-velar [x̠] or uvular [χ];[1][2] most Netherlandic Standard Dutch speakers lack a consistent /f/–/v/ contrast.[2] In some accents, e.g. Amsterdam, /s/ and /z/ are also not distinguished.[2]/ʒ/ often joins this neutralization by merging with /ʃ/. In some accents, /ɦ/ is also devoiced to [h]. See also Hard and soft G in Dutch.
^ abThe final ‹n› of the plural ending -en is usually not pronounced, except in the North East (Low Saxon) and the South West (East and West Flemish) where the ending becomes a syllabic [n̩] sound. The syllabic pronunciation is considered to be strongly non-standard, especially in the Netherlands.[citation needed]
^ abcDutch devoices all obstruents at the ends of words (e.g. a final /d/ becomes [t]). This is partly reflected in the spelling: the voiced ‹z› in plural huizen ('houses') becomes huis ('house') in singular, and duiven ('doves') becomes duif ('dove'). The other cases are always written with the voiced consonant, even though a devoiced one is actually pronounced: the voiced ‹d› in plural baarden[ˈbaːrdə(n)] ('beards') is retained in the singular spelling baard ('beard'), but pronounced as [baːrt]; and plural ribben[ˈrɪbə(n)] ('ribs') has singular rib, pronounced as [rɪp]. Because of assimilation, often the initial consonant of the next word is also devoiced, e.g. het vee ('the cattle') is [ɦət ˈfeː]
^The realization of the /r/ phoneme varies considerably from dialect to dialect. In "standard" Dutch, /r/ is realized as the alveolar trill[r] or as a uvular trill[ʀ]. In some dialects, it is realized as an alveolar flap[ɾ] or even as an alveolar approximant[ɹ].
^The realization of the /ʋ/ phoneme varies considerably from the Northern to the Southern and Belgium dialects of the Dutch language. In the north of the Netherlands, it is a labiodental approximant[ʋ], or even a voiced labiodental fricative[v]. In the south of the Netherlands and in Belgium, it is pronounced as a bilabial approximant[β̞] (as it also is in the Hasselt and Maastricht dialects), and Standard Surinamese Dutch uses the labiovelar approximant[w].
^ abcdeThe alveolo-palatal stops [c] and [ɟ], the fricatives [ʃ] and [ʒ], and the nasal[ɲ] are allophones of the sequences /tj/, /dj/, /sj/, /zj/ and /nj/. [ɟ] and [ʒ] occur only in loanwords. [ɲ] also occurs as an allophone of /n/ before /tj/ (realized as [c]).
^/ɡ/ is not a native phoneme of Dutch and only occurs in loanwords, like goal or when /k/ is voiced, like in zakdoek[ˈzɑɡduk].
^The glottal stop[ʔ] is indicated sparingly in Dutch transcriptions on Wikipedia: it is mandatorily inserted between [aː] and [ə] and a syllable-initial vowel, both within words and at word boundaries. Often, it is also inserted before phrase-initial vowels and before any word-initial vowel. This is not indicated in most of our transcriptions.
^ abThe "checked" vowels /ɑ/, /ɛ/, /ɪ/, /ɔ/, and /ʏ/ occur only in closed syllables, while their "free" counterparts /aː/, /eː/, /i/, /oː/, and /y/ can occur in open syllables (as can the other vowels).
^ abcFor most speakers of Netherlandic Standard Dutch, the long close-mid vowels /eː/, /øː/ and /oː/ are realised as slightly closing diphthongs [eɪ], [øʏ] and [oʊ], unless they precede /r/ within the same syllable.[3][4] The closing diphthongs also appear in certain Belgian dialects, e.g. the one of Bruges, but not in Belgian Standard Dutch. See Dutch phonology#Monophthongs for more details.
^ abcThe exact quality of diphthongs varies; Netherlandic Standard Dutch has somewhat more open (in case of /ʌu/ and often /œy/ also unrounded) first elements: [æi], [ɐy], [ɑu].[5][6] In Belgian Standard Dutch, they begin in the open-mid region, and the last diphthong has a rounded first element: [ɛi], [œy], [ɔu].[7][8] In Belgium, the onset of /œy/ can also be unrounded to [ɐy].[9] Some non-standard dialects (e.g. many southern dialects) realise these diphthongs as either narrow diphthongs or (as in The Hague dialect) long monophthongs.[9] See Dutch phonology § Diphthongs for more details.
Gussenhoven, Carlos (1999), "Dutch", Handbook of the International Phonetic Association: A guide to the use of the International Phonetic Alphabet, Cambridge: Cambridge University Press, pp. 74–77, ISBN 0-521-65236-7
Rietveld, A.C.M.; Van Heuven, V.J. (2009), Algemene Fonetiek, Uitgeverij Coutinho