Traditionally, the representation of (legal) knowledge in knowledge-based systems has been dictated by the available representation methods, which often impose undue restrictions. Moreover, the traditional approach generally results in undesired task-dependencies. This text analyzes the literature on legal theory, as well as through an in-depth analysis of a test domain - the Dutch Unemployment Benefits Act. The results of the analyses are used to provide an ontology for the conceptual representation of legal knowledge that caters to the peculiarities of the legal domain.