Explanatory Notes Tax Return Form c 2010 Ib3161t01fdeng

This explanation is also available in English on the internet. Look at www.belastingdienst.nl.

Diese Anleitung steht im Internet auch in deutscher Sprache

zur Verfügung. Siehe hierzu www.belastingdienst.nl.

Were you living abroad and did you have

income from the Netherlands or, for

example, a second home in the Netherlands? By means of your C income tax return, we will determine whether you need to pay tax or will receive a tax refund.

Do you want to fi le a digital tax return?

You will fi nd more information on page 6.

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| Explanatory Notes110 C

Overview of income and deductible items

1

OVERVIEW OF INCOME AND DEDUCTIBLE ITEMS

Please note!Did you not opt for resident taxpayer status and do you want to use this overview to calculate your threshold income or aggregate income?

In that case, you also need to take your foreign income into account when completing this overview. See the explanation on page 2.

Box 1 Reproduce the amounts from the form

Profit question 13b

Wage question 14a

Tips and other income question 14c

Pension and benefits questions 15a, 15b and 15c

Foreign wage question 16a

Pension and benefits outside question 17athe NetherlandsExtra earnings and suchlike question 19c

Income from assets question 20dprovidedMaintenance received question 23c

Regular payments question 24f

Other income question 25a

Negative personal allowance question 26a

Refunded premiums and suchlike question 28c +

Add

Balance for the owner- question 22q/r +occupied homeAdd, but if the balance for the owner- A

occupied home is negative,subtract Income in box 1

Public transport commuting question 18callowanceDeduction due to little or no question 22thome acquisition debtExpenses for income provisions question 27g +

Add Deductible items B

Maintenance paid and suchlike question 34a

Supporting a child < 30 years question 35aof ageTemporary stay at home of question 36aseriously disabled personsSpecific medical expenses question 37a

Study costs/educational question 38aexpensesExpenses for a nationally question 39alisted buildingWaived venture capital loans question 40a

Donations question 41a

Remainder of the personal question 42a +allowance for previous years Add Personal deductible items C

Total income Reproduce from A

Deductible items Reproducefrom BExempt income question 55a +

Add –Subtract D

Personal deductible items Reproduce –from CSubtract Income from work and home E

Offsettable losses –Subtract Taxable income from work F

and home

Gains from savings question 32k J

and investmentsPersonal allowance insofar it has not been –deducted in box 1Deduct Taxable income from savings K

and investments

Gains from a substantial question 29h/i G

interestExempt income question 55b –SubtractPersonal allowance insofar it has not beendeducted in box 1 and 3 –Subtract Income from a substantial interest H

Offsettable losses –Subtract Taxable income from

I

a substantial interest

Box 2 Reproduce the amounts from the form Box 3 Reproduce the amounts from the form

/–

2

In the overview on page 1, you can enter your income and deductible

items from your tax return. This gives you an overview of your taxable

incomes in the three boxes. You can later compare this information

with the information in your assessment. So keep the overview in a

safe place. More information about filing a tax return and how the tax

system works can be found on www.belastingdienst.nl.

Threshold incomeDid you incur expenses for specific medical expenses or donations?

In that case, you must calculate a threshold amount. This is the part

of the expenses that cannot be deducted. The threshold amount

depends on your threshold income and possibly that of your (tax)

partner.

Do you opt for resident taxpayer status in your tax return? Your

threshold income is the total of your income and deductible items

in the three boxes, but without your personal deductible items and

offsettable losses for previous years. The personal deductible items

are mentioned separately in the overview. For each deductible item

with a threshold, you can calculate the threshold amount and the

deductible amount using the overview and a calculation tool.

Please note!Do you not opt for resident taxpayer status? In that case, you must

calculate your threshold income using the overview as if you had

opted for resident taxpayer status. You must then take your Dutch

and your foreign income, deductible items and assets into account.

Aggregate incomeFor the elderly person’s tax credit, your aggregate income may not

exceed a certain amount. The aggregate income is the total of your

income and deductible items in the three boxes, but without your

offsettable losses for previous years. For the question about the

elderly person’s tax credit, you calculate the aggregate income using

the overview and a calculation tool.

Please note!If you do not opt for resident taxpayer status, you have to calculate

your aggregate income by completing the overview as if you had

opted for resident taxpayer status. In this case, you must use your

Dutch and your foreign income, deductible items and assets, without

taking your exempt income into account.

Calculating what you need to pay or will be refunded?From the overview on page 1, you calculate the amount of the

assessment using the calculation tool in this explanation on page 69.

You can later compare this information with the information in your

assessment.

Special rules in order to calculate the assessmentIn a number of situations, special rules apply when calculating the

assessment. This is the case if, in 2010, you:

– turned 65 years of age

– had foreign assets or foreign income

– were not covered by the national insurance schemes or healthcare

insurance during a period

– were entitled to an exemption from national insurance contributions

and the income-related healthcare insurance contribution, because

you were registered as a conscientious objector

– still had an offsettable loss from a substantial interest, while you no

longer had the substantial interest

– had income for which you are requesting a reduction of the

income-related healthcare insurance contribution in question 61h

In these cases, you cannot always use the calculation with the

calculation tool.

More information about calculating the assessment can be

obtained from the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

Percentage of national insurance contributionsWere you covered by the national insurance schemes (General Old

Age Pension Act (AOW), Surviving dependants' Act (Anw) and

the Exceptional Medical Expenses Act (AWBZ)? In that case, your

contributions owed amount to 31.15% of a maximum of € 32,738

in box 1: income from work and home. In that case, your maximum

contribution is € 10,197. If you are 65 years of age or older, you no

longer need to pay old-age pension contributions.

In that case, your maximum contribution is 13.25% of € 32,738 =

€ 4,337. Below, you will find the applicable annual percentages for

the three national insurance schemes.

AOW 17.90%

Anw 1.10%

AWBZ 12.15% +

Total: 31.15%

Income-related healthcare insurance contributionYou pay your healthcare insurance premiums directly to your

healthcare insurer. In addition, you pay an income-related

contribution to the government. This contribution is a percentage of

your income and is withheld from your wage or benefit.

Do you have profits from business activities, income from other

activities or regular payments and provisions? In that case, you will

receive a (provisional) assessment for the income-related healthcare

insurance contribution. If you only receive wage or a benefit, you

will not receive an assessment for the income-related healthcare

insurance contribution. In that case, the income-related contribution

has already been withheld from your wage or benefit. No tax credits

are deducted from the assessment for the income-related healthcare

insurance contribution. Tax credits are deducted from the assessment

for income tax and national insurance contributions.

Overview of income and deductible items

3

Tax creditsWe take tax credits into account when calculating the amount you

need to pay or will be refunded. These are reductions in the income

tax and national insurance contributions owed. You then have to

pay less tax. Your entitlement to certain tax credits depends on your

personal situation. Everyone is entitled to the general tax credit. If you

are working, you may also be entitled to the employed person’s tax

credit. And do you have children? In that case, you may be entitled to

the parental leave tax credit.

Were you employed in the Netherlands or did you receive a benefit?

In that case, you already received the following credits through your

employer or benefits agency:

– general tax credit

– employed person’s tax credit

– (single) elderly person’s tax credit

– life-course leave tax credit

– young disabled person’s tax credit (usually)

As a result, you have already paid less wage tax and fewer national

insurance contributions on your wage or benefit. You can apply to us

for some tax credits. You can do this with the income tax return for

2010. More information can be found in this explanation in questions

44 to 49.

The amount of the tax credit(s) you may be entitled to, depends on

the question whether you were compulsorily covered by the Dutch

national insurance schemes and whether you were liable to pay tax.

You may be entitled to the tax component and national insurance

component of the tax credit(s). The tax component is 2.30/33.45 of

the amount of the tax credit(s). The national insurance component is

31.15/33.45 of the amount of the tax credit(s).

(General) tax credit paymentThe maximum amount of the tax credit is the income tax and national

insurance contributions owed. If the tax credit is higher, the excess

will not be refunded. An exception applies to tax partners. If you had

little or no income in 2010, we will take the tax owed by your tax

partner into account. In that case, you may be entitled to a tax credit

payment.

The maximum amount of the unsettled tax credit is the tax owed by

your tax partner. It concerns the total of the following tax credits that

cannot be settled (fully) because you owe insufficient tax:

– general tax credit

– employed person’s tax credit

– income-related combination tax credit

– parental leave tax credit

– life-course leave tax credit

Were you living in Belgium and did you not opt for resident taxpayer

status? In that case, you are only eligible for a tax credit payment, if

you yourself had taxable income in the Netherlands in 2010.

As from 2009, the general tax credit payment to the partner with little

or no income will, in some cases, be phased out. More information

and examples about a tax credit payment and the phasing-out of the

general tax credit payment can be found on page 56.

Offsettable lossesYour income in box 1 or 2 may be negative in a certain tax year, for

example because you suffered a company loss. In that case, this

negative income is an offsettable loss.

We automatically offset a loss in box 1 against positive income in one

or more of the three preceding years. A loss in box 2 is automatically

offset against positive income in the previous year.

Do you still have an unsettled loss from previous years? In that case,

we will take this into account when calculating your final assessment

for 2010.

More information about offsettable losses can be obtained

from the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

4

CONTENT

25 Other income 34

26 Negative personal allowance 35

27 Expenses for income provisions 35

28 Lump sum annuity payments that were not subject to wage

tax and national insurance contributions and other negative

expenses for income provisions 37

29 Substantial interest 38

30 Assets 39

31 Debts 44

32 Gains from savings and investments 44

33 Foreign bank and savings balances 45

34 Maintenance paid and other maintenance obligations to the

ex-partner 45

35 Expenses for supporting children younger than 30 years of

age 46

36 Expenses for a temporary stay at home of seriously disabled

persons 48

37 Specific medical expenses 48

38 Study costs and other educational expenses 52

39 Expenses for a nationally listed building in the Netherlands 53

40 Waived venture capital loans 54

41 Donations 54

42 Remainder of the personal allowance for previous years 55

43 General tax credit payment 56

44 Special increase of tax credit 57

45 Tax credits for parents whose children are living at home 57

46 Life-course leave tax credit 59

47 Tax credit for persons of 65 years of age or older 59

48 Tax credit for young disabled persons 60

49 Tax credits for social investments or direct investments in

venture capital 60

OVERVIEW OF INCOME AND DEDUCTIBLE ITEMS 1

FILING A TAX RETURN 6

1 Living abroad in 2010 8

2 If you had a tax partner or not 13

3 Tax partner 15

4 Profits from business activities: exempt profit components 16

5 Profits from business activities: non-deductible or partially

non-deductible costs and expenses 16

6 Profits from business activities: profits from ocean-shipping

activities according to the tonnage tax scheme 17

7 Profits from business activities: investment schemes 17

8 Profits from business activities: changes in allowable

reserves 18

9 Profits from business activities: balance of the calculation of

taxable profits 19

10 Profits from business activities: co-titleholder in a business 19

12 Profits from business activities: entrepreneur’s allowance 19

13 Taxable profits from business activities 21

14 Wage and sickness benefits from the Netherlands 21

15 Old-age pension, pension, annuity, social assistance benefit

and other benefits from the Netherlands 23

16 Foreign wage and suchlike 24

17 Foreign pension and benefits 24

18 Public transport commuting allowance 24

19 Extra earnings or income as a freelancer, home help, artist

or professional athlete 26

20 Income from assets provided 27

21 Value of the assets 28

22 Owner-occupied home 28

23 Maintenance received and related lump sum payments 33

24 Regular payments and related lump sum payments 33

5

CONTENT

50 Separated private assets 60

51 Dutch dividend or taxed income from games of chance 61

52 Revisionary interest 61

53 Income to be protected 62

54 Income on which no income tax may be levied in the

Netherlands 62

55 Dutch income on which no income tax may be levied in the

Netherlands 64

56 Compulsorily covered by the national insurance schemes 64

57 Compulsory insurance: income 65

58 Compulsory insurance: deductible items 66

59 Compulsory insurance: contribution base 66

60 Correction or reduction of your contribution base 66

61 Income that was subject to the Healthcare Insurance Act 67

CALCULATING TAX 69

6

Type of returnYou received the C form. This form is meant for people who are

living abroad, but who have income from the Netherlands. For your

Dutch income or certain assets, you need to file a tax return in the

Netherlands for income tax and national insurance contributions and

possibly the income-related healthcare insurance contribution. You

can also opt to file a tax return in the Netherlands for all your income,

deductible items and assets, therefore in the Netherlands and abroad.

You will find more information about this option on page 9.

Filing a digital tax returnYou can also file a tax return by means of our 2010 tax return

program for non-resident taxpayers. You can download the tax return

program for non-resident taxpayers from www.belastingdienst.nl.

Returning your tax return in timeThe front page of the tax return form mentions the return address and

a due date for your tax return. If this date is not feasible for you, you

need to request a postponement prior to this date. There are three

ways to do this:

– digitally

You can find the postponement form on www.belastingdienst.nl.

– by telephone (until 1 April 2011)

You call the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85. Have your citizen service number/tax and social

insurance number ready.

– in writing

You send your request to Belastingdienst, Postbus 4486,

6401 CZ Heerlen, the Netherlands.

Do not enclose any appendicesWe use an automated system to process the tax return. Do not attach

any tax return pages together or to the front page. Only enclose any

appendices if we ask you to do so in the tax return.

Changing or supplementing your tax returnDo you want to add or change information after you have sent the

tax return? In that case, resend a completed tax return form. We

will process the tax return which you sent last. You can request

a new form from the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

Rate of exchangeIf you need to convert an amount into Euros when completing your

tax return, take the exchange rate (the middle rate) that applied

on the date of the income and expenses. So do not use the rate

of exchange on the date you complete your tax return. When

calculating your income, take the Dutch tax rules into account. In

case of doubt, call the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

Your account number for a refundIf an account number is printed on the front page of the tax return,

we use this number to pay any refunds. If the account number is not

mentioned or is incorrect, you need to enter the correct account

number in the section Uw rekeningnummer voor teruggaaf.

You can only give an account number with a maximum of 10 digits. This

may not be a savings account number or a foreign account number.

Please note!If ‘onbekend’ (unknown) is printed and you do not enter an account

number, the payment will suffer a delay. Only state the account

number in the section Uw rekeningnummer voor teruggaaf.

Your name and addressThe front page of the tax return mentions your name and address

details that are known to us. If these data are incorrect or if you

want to change them, you need to let us know. You can use the form

Adreswijziging doorgeven buitenland, which you can download from

www.belastingdienst.nl.

DeathIf you are filing a tax return for someone who was living abroad and

died, we are often not informed of this. In order to prevent any further

inconvenience for the surviving relatives, we request you to inform us

of this.

You can inform us of the death in writing. We request you:

– not to enclose this message with the tax return

– to state the deceased person’s tax and social insurance number

– to state a (postal) address which the heirs want to use

– to enclose a copy of the death certificate

You can send the death announcement to:

Belastingdienst Limburg/kantoor Buitenland, afdeling E&S, postbus

4486, 6401 CZ HEERLEN

AssessmentIf we have received your tax return before 1 April 2011, you will

receive notice about what you need to pay or will be refunded before

1 July 2011. Usually, you will first receive a provisional assessment for

income tax and national insurance contributions for 2010. After that,

you will receive the final assessment for 2010.

Provisional assessment for 2011Have you completed the tax return for 2010? And did you already

receive a provisional assessment for 2011? In that case, check

whether your provisional assessment for 2011 is correct as you

now have the figures for 2010 at hand. If necessary, change your

provisional assessment for 2011 if it is too low or if your refund is

too high. This way, you prevent having to pay revisionary interest.

Did you not yet receive a provisional assessment and do you have to

pay or do you receive a refund? In that case, apply for a provisional

assessment. You can apply for or change your provisional assessment

using the

Programma voorlopige aanslag 2011on the Internet. Or order the

form Verzoek of wijziging voorlopige aanslag 2011. You can request

this form from the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

Spouse and housemateWherever the tax return or the explanation speaks of ‘spouse’

or ‘housemate’, both genders are meant. Where ‘he’ or ‘his’ is

mentioned, we also mean ‘she’ or ‘her’.

Foster childWherever the tax return or the explanation speaks of 'child', we also

mean 'foster child'.

FILING A TAX RETURN

7

PrivacyWe register the information you fill in on the tax return form. We

treat your information confidentially and never provide third parties

with information without a reason. We are, however, obliged to

exchange information with some government bodies and comparable

institutions.

Supplementary explanationYou can find more information about specific topics in the

supplementary explanations. You can obtain these by:

– downloading them from www.belastingdienst.nl

– requesting them from the Tax Information Line Non-resident Tax

Issues: +31 55 538 53 85

State the ordering code of the supplementary explanation you

require. The Tax Information Line Non-resident Tax Issues will then

send the supplementary explanation to you as soon as possible.

You can find an overview of the supplementary explanations with

their ordering codes below.

2010 supplementary explanations for Orderingnon-resident taxpayers code– Profits from business activities 2449

– Extra earnings or income as a freelancer, home help 2451

artist or professional athlete

– Home equity reserve or sale of the owner-occupied home 2453

– Owner-occupied home 2455

– Expenses for income provisions 2457

– Substantial interest 2459

– Assets 2461

– Specific medical expenses 2463

– Study costs or other educational expenses 2465

– Nationally listed building 2467

– Tax credit for social investments 2469

or direct investments in venture capital and cultural

investments

– Income to be protected 2476

Questions?If you have any questions, please call the Tax Information Line

Non-resident Tax Issues:

+31 55 538 53 85. Available from Monday to Thursday from 8.00 a.m.

to 8.00 p.m. and on Friday from 8.00 a.m. to 5.00 p.m.

Changes in 2010As from 1 January 2010, a number of changes have been

incorporated in the income tax.

Owner-occupied home– deduction of interest

In 2010, did you buy an owner-occupied home and do you take

out a loan in order to finance certain expenses, such as handling

fee, notarial charges and valuation costs? In that case, you may

deduct the interest on this loan. Did you take out a loan for this

when buying a house prior to 2010? In that case, the interest on

this loan is deductible as from 2010.

– temporary letting

If you temporarily let the owner-occupied home, 70% of the rental

income is taxed. This used to be 75%. You calculate the notional

rental value for the whole period, including the period of temporary

letting.

– deduction of mortgage interest possible again after temporary letting

Did you move into another house and did you temporarily let your

old house? And did this old house remain for sale? In that case,

the house will be part of box 3 as from the moment of letting and

the mortgage interest can no longer be deducted. After the rental

period has ended, the house will be part of box 1 again and you

may deduct the mortgage interest of the old house again from that

moment on. This return to box 1 only applies if this takes place

before the end of the second year after you left your house.

– change in the additional loan scheme

– The home equity reserve expires after three years. This used to

be five years.

– The scheme regarding living in a cheaper house has expired.

Life-course savings schemeIf you were 61 years of age or older on 31 December 2009, you

will no longer be entitled to the employed person’s tax credit,

deferred pension bonus, income-related combination tax credit

and supplementary single-parent tax credit on payments under the

life-course savings scheme as from 1 January 2010.

Separated private assetsDo you have separated assets, for example in a trust? Or do you

have other allocated funds? We call these assets separated private

assets (afgezonderd particulier vermogen or APV). As from 1 January

2010, APVs are regarded as assets of the person (or his heirs) who

separated these assets.

Deduction of specific medical expenses– increase of specific medical expenses

Were you younger than 65 years of age on 1 January 2010? And is

your threshold income not higher than € 32,738? In that case, you

may increase the amount of the specific medical expenses by 77%

(this used to be 113%). The expenses for medical and surgical

help and the travel expenses for visiting a sick person do not count

towards this increase.

– diet statement

As from 1 January 2010, a recognised dietician is also allowed to

issue a diet statement.

Box 3– apportionment in box 3 in case of tax partnership throughout the year

Did you have a tax partner throughout 2010? In that case, you no

longer apportion, in box 3, the assets and liabilities between you

and your tax partner, but your basis for gains from savings and

investments. These are the total assets minus the total liabilities

(including exemptions) which you have together. So you no longer

have to transfer the tax-free allowance and the exemptions to each

other.

– exemption for cash

There is an exemption for cash amounting to € 500. Did you have

a tax partner throughout 2010? In that case, the exemption is

€ 1,000.

– valuation of houses

The value of a rented house that is part of box 3 is usually equal to

the WOZ value.

Providing assetsThe income from providing assets is taxed in box 1. As from

1 January 2010, there is an exemption for this.

8

1 Living abroad in 2010

Were you living abroad in 2010? In that case, you can opt for resident

taxpayer status. In that case, you need to file a tax return for your

Dutch income and deductible items as well as your foreign income

and deductible items. You may then also be entitled to the tax

component of your tax credits.

If, in 2010, you were employed by the Dutch government and were

posted abroad, it could be that you were a resident taxpayer. This

is the case, for example, if you were posted as a member of the

military or as a member of a diplomatic mission. In this situation,

you will require a different tax return form. For this, you call the Tax

Information Line Non-resident Tax Issues: +31 55 538 53 85.

For question 1aEnter the country code of your country of residence. This code

always consists of three letters. See the table below. If your country

is not listed in the table, state XXX as country code. It could be that

you lived in more than one country in 2010. In this situation, state the

country code for each country of residence and the period in which

you lived in each of these countries.

For question 1bEnter the country code of your nationality. See the table below. If your

country is not listed in the table, state NLD as country code for the

Netherlands, CHE for Switzerland and XXX for other countries.

For question 1c

In 2010, were you compulsorily covered by the Dutch national insurance schemes (AOW, Anw and AWBZ)?You were, among other things, compulsorily covered by the Dutch

national insurance schemes (AOW, Anw and AWBZ) and liable to

pay national insurance contributions in the Netherlands in 2010 if

you:

– were employed in the Netherlands

– were self-employed in the Netherlands

For more information, see the explanation for question 56.

If you were insured under the AOW, Anw and AWBZ, your payslip or

benefit slip will state the insurance for which you were liable to pay

national insurance contributions. If you were 65 years of age or older,

you were no longer liable to pay old-age pension contributions.

You are not compulsorily covered by the Dutch national insurance

schemes if you were living abroad and only received benefits from the

Netherlands.

Please note!If you were voluntarily covered by the national insurance schemes,

you are not liable to pay national insurance contributions.

Did you have income from the Netherlands or assets in the Netherlands in 2010?You were liable to pay tax in the Netherlands if you had income from

or assets in the Netherlands. It concerns the situation in which you,

for example:

– received wage, pension or a benefit in connection with work

carried out in the Netherlands

– had profits from business activities in the Netherlands

– had income from other work in the Netherlands

– had income from a Dutch substantial interest

– had (rights to) immovable property in the Netherlands or had

rights to shares in the profits of a Dutch company

If you had no Dutch income or assets, but your spouse or housemate didDid you have no income from or assets in the Netherlands, but your

spouse or housemate did? In that case, you may opt for resident

taxpayer status under the following conditions:

– you and your spouse were living in one of the countries listed in

the table below or the Netherlands

– you both met the conditions for tax partnership

Do you want to opt for resident taxpayer status? In that case, tick

'Ja' for the question 'Had u in 2010 inkomsten uit Nederland of

bezittingen in Nederland?'.

Did you have no income from the Netherlands yourself in 2010? But

your spouse or housemate did? In that case, you may opt for resident

taxpayer status under certain conditions. This could be advantageous.

In that case, tax credits may be paid to you.

Table of countries for which resident taxpayer status is possibleCountry Country code Country Country code Country Country code Country Country code Country Country code

Albania ALB

Argentina ARG

Armenia ARM

Aruba ABW

Australia AUS

Azerbaijan AZE

Bahrain BHR

Bangladesh BGD

Barbados BRB

Belarus BLR

Belgium BEL

Bosnia-Herzegovina BIH

Brazil BRA

Bulgaria BGR

Canada CAN

China CHN

Cyprus CYP

Denmark DNK

Germany DEU

Egypt EGY

Estonia EST

Philippines PHL

Finland FIN

France FRA

Georgia GEO

Ghana GHA

Greece GRC

Hungary HUN

Ireland IRL

Iceland ISL

India IND

Indonesia IDN

Israel ISR

Italy ITA

Japan JPN

Jordan JOR

Kazakhstan KAZ

Kuwait KWT

Croatia HRV

Latvia LVA

Lithuania LTU

Luxembourg LUX

Macedonia MKD

Malawi MWI

Malaysia MYS

Malta MLT

Morocco MAR

Mexico MEX

Moldavia MDA

Mongolia MNG

Montenegro MNE

Netherlands Antilles ANT

New Zealand NZL

Nigeria NGA

Norway NOR

Uganda UGA

Ukraine UKR

Uzbekistan UZB

Austria AUT

Pakistan PAK

Poland POL

Portugal PRT

Qatar QAT

Romania ROU

Russia RUS

Serbia SRB

Singapore SGP

Slovenia SVN

Slovakia SVK

Spain ESP

Sri Lanka LKA

Surinam SUR

Taiwan TWN

Thailand THA

Czech Republic CZE

Tunisia TUN

Turkey TUR

Venezuela VEN

United Kingdom GBR

United States

of America USA

Vietnam VNM

Zambia ZMB

Zimbabwe ZWE

South Africa ZAF

South Korea KOR

Sweden SWE

9

Were you not covered by compulsory insurance in the Netherlands in

2010 and did you not have income from the Netherlands or assets in

the Netherlands in 2010? In that case, complete the data on the front

page, sign the tax return and send it back to us together with page

1 of the tax return. Do not send the tax return to the pre-printed P.O.

box number stated on the front page, but to P.O. box number 2590,

6401 DB Heerlen.

Do you opt for resident taxpayer status in 2010?Were you not living in the Netherlands in 2010? In that case, it

could be that you were still liable to pay tax in the Netherlands. This

is the case, for example, if you had income from or assets in the

Netherlands. In that case, you may opt for resident taxpayer status.

A condition is, however, that you were living in an EU country or in

one of the countries outside the EU listed in the table on page 8. See

the Table of countries for which resident taxpayer status is possible on

page 8.

Why opting for resident taxpayer status?Do you opt for resident taxpayer status? This has a number of

advantages and disadvantages. Below you can read about them.

AdvantagesJust as residents of the Netherlands, you are entitled to a number of

favourable Dutch tax facilities. This means, among other things, that:

– you are entitled to the personal allowance

– you may use the tax-free allowance when calculating your income

from savings and investments

– you are entitled to the tax component of your tax credits

– the tax credits can be paid to the partner with little or no income

– you and your spouse or housemate can be regarded as each

other’s tax partners

In that case, you may apportion certain income and deductible

items between you.

DisadvantagesFor example:

– The Dutch tax rate may be higher than the tax rate that would

apply if you did not opt for resident taxpayer status.

– If you no longer opt for resident taxpayer status in a certain year,

certain deductible items can be undone for a period of eight years.

In that case, you need to repay the tax advantage from these

deductible items.

– Did you use, for example, the deductible item for the

owner-occupied home in your country of residence? And, a year

later, do you receive Dutch income on which no tax may be levied

in the Netherlands? In that case, you may need to start paying

more tax. This does not apply to your personal allowance.

ExampleYou live in Belgium and work in the Netherlands. You have the

following annual income in the period of 2010 to 2012:

– wage in the Netherlands (€ 30,000)

– balance of income from the owner-occupied home in Belgium

(negative € 2,000)

From 2010 to 2012, you opt for resident taxpayer status. Your

annual income in box 1 is € 28,000. If you had not opted for resident

taxpayer status, your income would have been € 30,000.

In 2013, you retire and sell your house. Your pension is € 20,000,

on which you need to pay tax in Belgium. You must state both your

Dutch and your foreign income. That is why your income in box 1 in

2013 is € 20,000.

In principle, the tax on this is decreased with an amount

proportionate to the part of your income that is not taxed in the

Netherlands (€ 20,000). So the tax relief would be € 20,000/€ 20,000

= 100%. In your case, however, you need to decrease your foreign

income by the total of your negative foreign income in the past. In

your case, this is 3 x € 2,000 (the annual negative balance of income

from the owner-occupied home).

So in 2013, you are only entitled to a relief of € 14,000/€ 20,000.

More information about opting for resident taxpayer

status can be found on www.belastingdienst.nl.

Do you meet the conditions and do you opt for resident taxpayer

status? In that case, use your total income when completing your tax

return. I.e.: your joint income in the Netherlands and abroad. And also

your deductible items and assets.

The fact that you also need to state your foreign income does not

mean that you also need to pay tax on this income in the Netherlands.

When calculating your income tax, we give you a relief for this income.

See the explanation for question 54.

If you do not opt or are unable to opt for residenttaxpayer statusDo you not opt for resident taxpayer status? In that case, the

following applies to you:

– Your spouse or housemate cannot be regarded as your tax partner.

– When calculating your gains from savings and investments, you are

not entitled to the tax-free allowance.

– When calculating your income tax, you are not entitled to the

personal allowance. For the calculation of the national insurance

contributions, you may, however, apply the full personal allowance.

– You are only entitled to the tax component of the employed

person’s tax credit, the income-related combination tax credit and

the deferred pension bonus.

Please note!Were you living in Belgium, Surinam, the (former) Netherlands

Antilles or Aruba? Or, as a German resident, were you subject to the

90% facility? In that case, other rules apply. You can read more about

this below.

10

In 2010, were you living in Belgium, Surinam, the (former) Netherlands Antilles or Aruba?In 2010, were you living in Surinam, the (former) Netherlands Antilles

or Aruba? And do you not opt for resident taxpayer status? In that

case, the following rules apply to you:

– For the calculation of your income tax, you are entitled to a limited




entitled to the tax-free allowance.

– If your spouse or housemate has little or no income, he is entitled

to a payment of (part of) the tax credits.

– If you have a spouse or a housemate, you may apportion the joint

income and deductible items between yourselves.

You are not entitled to the tax component of:

– the tax credits for social investments and for direct investments in

venture capital and cultural investments

– the life-course leave tax credit

– the young disabled person’s tax credit

– the (single) elderly person’s tax credit

Were you living in Belgium in 2010? And do you not opt for resident

taxpayer status? In that case, the following rules apply:


personal allowance. You also have to take the pro-rata facility into

account (see the calculation tool on page 11). For the calculation

of the national insurance contributions, you may, however, apply

the full personal allowance.

– When calculating your gains from savings and investments, you

are entitled to the tax-free allowance. You have to take the pro-rata

facility into account when dealing with the tax-free allowance (see

the calculation tool on page 11).

– Your spouse or housemate may be entitled to a payment of (part

of) the tax credits if he has little income. A condition, however, is

that your spouse or housemate must have income that was taxed

in the Netherlands.

– If you have a spouse or housemate, you may apportion the joint

income and deductible items between yourselves. The condition

that your spouse or housemate must have income that was taxed

in the Netherlands also applies here.






– the (single) elderly person’s tax credit

In 2010, were you living in Germany and are yourequesting for the 90% facility to be applied?Were you living in Germany in 2010? And do you not opt for resident

taxpayer status? In that case, the 90% facility may apply to you.

A condition is that you have to pay tax in the Netherlands on a

minimum of 90% of your income from both the Netherlands and

abroad. For married couples, this is on at least 90% of your joint

income from both the Netherlands and abroad. Moreover, you or your

spouse must have income from employment or benefits taxed in the

Netherlands. This is referred to as the 90% facility.

Use the calculation tool on page 12 to determine whether the 90%

facility applies to you. If you are subject to this facility, you are entitled

to the following allowances:





entitled to the tax-free allowance.

– Your spouse is entitled to a payment of (part of) the tax credits if

he has little or no income.

– If you are married, you may apportion the joint income and

deductible items between you.






Please note!As a German resident, were you subject to the 90% facility and

do you not opt for resident taxpayer status? In that case, only your

spouse can be your tax partner.

11

Calculation tool for the pro-rata facility for Belgian residents

Income taxed Income

in the Netherlands outside the

Netherlands

a Taxable profits from business activities See the explanation for question 13.

Place a minus sign beforea negative amount

b Income from employment See the explanation for questions 14 and 16

c Pension and benefits See the explanation for questions 15 and 17d Extra earnings and suchlike See the explanation for question 19. Place a minus sign before a negative amounte Income from assets provided See the explanation for question 20. Place a minus sign before a negative amountf Owner-occupied home See the explanation for question 22. Place a minus sign before a negative amount

g Maintenance See the explanation for question 23

h Regular payments and suchlike See the explanation for question 24i Other income See the explanation for question 25

j Gains from a substantial interest See the explanation for question 29. Place a minus sign before a negative amountk Gains from savings and investments without deduction of the tax-free allowance

Reproduce from D in the calculation below. See the explanation for question 32 K

+ K

+

Add

l Public transport commuting allowance See the explanation for question 18 – –

Subtract

m Deduction due to little or no home acquisition debt See the explanation for question 22t – –

Subtract A

B

n Add up A and B. Divide A by the total of A and B together Multiplier

Calculation of gains from savings and investments(without deduction of the tax-free allowance)

Average capital yield tax base in box 3 C

C

4% x 4% xCalculate 4% of C Gains from savings and investments (without deduction

of the tax-free allowance) D

D

Enter above Enter above for K for K

Were you living in Belgium and did you not opt for resident taxpayer

status? In that case, you calculate the personal allowance and the

tax-free allowance as follows:

– Divide your income taxed in the Netherlands by the total of your

income taxed in the Netherlands and your foreign income.

– The outcome (the multiplier) should be multiplied by the

personal allowance and the tax-free allowance for which you

are eligible.

In the left column, enter the income that is taxed in the Netherlands. In the right column, enter your foreign income, so as if you had opted for resident taxpayer status.

12

Calculation tool for the 90% facility for German residents

See the explanation on page 10 first. If you were married in 2010, enter the amounts for you and your spouse jointly.

Please note! You are only eligible for the 90% facility if you had income from

employment, pension or benefits taxed in the Netherlands.

Complete the left column as if you had not opted for resident taxpayer status, and complete the right column as if you had opted for this.

Income from Income from

the Netherlands the Netherlands

and outside

the Netherlands

together

a Profits from business activities See the explanation for question 13. Place a minus sign before a negative amountb Income from employment See the explanation for questions 14 and 16 c Pension and benefits See the explanation for questions 15 and 17

d Extra earnings and suchlike See the explanation for question 19. Place a minus sign before a negative amounte Income from assets provided See the explanation for question 20. Place a minus sign before a negative amountf Owner-occupied home See the explanation for question 22. Place a minus sign before a negative amountg Maintenance See the explanation for question 23

h Regular payments and suchlike See the explanation for question 24

i Other income See the explanation for question 25

j Negative personal allowance See the explanation for question 26

k Refunded premiums and suchlike See the explanation for question 28l Gains from a substantial interest See the explanation for question 29. Place a minus sign before a negative amount

m Gains from savings and investments See the explanation for question 32 + +

Add

n Public transport commuting allowance See the explanation for question 18 – –

Subtract

o Deduction due to little or no home acquisition debt See the explanation for question 22t – –

Subtract A

B

90% x

p Calculate: 90% of B C

Is the amount for A equal to or more than C? And were you living in Germany? In that case, you may

request the 90% facility for German residents to be applied. If you would like

this facility to be applied, tick the box for question 1c of your tax return.

13

2 If you had a tax partner or not

It is sometimes difficult for deductible items to determine who paid

these costs: you or your spouse, partner or housemate. For example,

because you have a joint bank account. Are you tax partners for the

whole year or do you opt for this? In that case, it does not matter who

paid the costs.

Tax partnership means that spouses, couples living together

(partners) or housemates may apportion the balance of, for example,

the deduction for the owner-occupied home between themselves.

Any apportionment is acceptable, as long as the total is 100%. The

person with the highest income may then, for example, deduct the

expenses. This gives you the greatest tax advantage.

If you opt for tax partnership, this usually results in the greatest tax

advantage. In some cases, you have no tax advantage, nor do you

have a disadvantage. Below you can read who can be each other’s

tax partners and which income and deductible items you may

apportion as tax partners. If you are not tax partners throughout the

year, each person states his own income and deductible items.

ExampleThe balance of your and your tax partner’s income from and

deductible items for the owner-occupied home is a deductible item

of € 5,000. Your gross annual pay is € 60,000. The highest tax rate

of 52% applies to a large portion of your income from work and

home. Your tax partner’s gross annual pay is € 14,000. The lowest tax

rate of 33.45% applies to this. If you apportion the whole amount to

yourself, the amount you are refunded is 52% of € 5,000 = € 2,600.

If you apportion this deductible item to your tax partner, he will be

refunded 33.45% of € 5,000 = € 1,673. The advantage you have is

€ 2,600 - € 1,673 = € 927.

If you file a digital tax return, you need not make these tax

calculations. The program then does this for you.

In the diagram at the bottom of this page, you can see when you may

or may not apportion your income and deductible items.

Do you and your spouse or housemate both opt for resident taxpayer status for 2010?You may only be each other’s tax partners throughout 2010 if you

both opt for resident taxpayer status. You may also be each other’s

tax partners if one of you is residing in the Netherlands and the other

opts for resident taxpayer status. If your partner is not filing a tax

return himself, he opts for resident taxpayer status by signing your tax

return form.

To whom does tax partnership apply?

MarriedAre you married? In that case, you and your spouse are tax partners.

Living permanently separatedAre you still officially married, but were you living permanently

separated during part of 2010? In that case, you are still each other’s

tax partners during the period in which you were married and not

yet living permanently separated. In that case, in 2010, you may still

opt for tax partnership for the whole year (but no longer in 2011).

If you opt for this together, you may apportion certain income and

deductible items.

Were you living permanently separated throughout 2010? In that

case, you may not opt for tax partnership with this person for 2010.

You are living permanently separated if you are no longer living

with your spouse as part of a family and this is not meant to be a

temporary situation. If one of you has firmly resolved not to resume

cohabitation (so no separation by way of a test), we call this living

permanently separated.

Registered partnershipDo you and your partner have a registered partnership? In that case,

the same tax rules apply to you as to married couples. In that case,

you are tax partners. Registered partnerships have been recorded in

the municipality’s register of births, deaths, marriages and registered

partnerships.

Please note!Registered partnership is not a cohabitation contract drawn up by a

civil-law notary. Even if you and your housemate are registered in the

municipal records database as living at the same address, this does

not automatically mean that you have a registered partnership.

Please note!Wherever the explanation speaks of 'married', we also mean

registered partnership.

personal situation tax partner or not the whole year or not apportioning or not

Married or registered

partnership throughout

the year

You are tax partners. This applies to the whole

year.

You may apportion certain income and

deductible items.

Married or registered

partnership during part of

the year

You are tax partners for

this period.

You may opt for tax

partnership for the

whole year.

If you opt for tax partnership for the whole

year, you may apportion certain income and

deductible items.

Living together

throughout the year

You may opt for tax

partnership.

This applies to the whole

year.

If you opt for tax partnership, you may

apportion certain income and deductible items.

Living together during

part of the year (longer

than six months)

You may opt for tax

partnership.

You may opt for tax

partnership for the

whole year.

If you opt for tax partnership for the whole

year, you may apportion certain income and

deductible items.

14

Living together without being marriedIf, in 2010, you were living together with your partner or a housemate

without being married, you may opt for tax partnership. A housemate

could be anybody, for example, a friend, brother or sister, son or

daughter. You are living together if you are running a joint household

together with your partner or housemate. In that case, however, you

have to meet all of the following conditions:

– You and your partner or housemate were living together

continuously for more than six months in 2010 and were running a

joint household.

– You and your partner or housemate were of age during this period.

– During this period, you were continuously registered with the

municipality as living at the same home address as your partner or

housemate.

– Were you living together with your child, your father or your mother

in 2010? In that case, an additional condition is that both of you

were 27 years of age or older on 31 December 2009.

Please note!As from 1 January 2011, you may no longer opt for tax partnership.

You are then automatically tax partners if you meet certain conditions.

You can find more information on www.belastingdienst.nl.

Also a tax partner before or after your marriageWere you living together with someone else in 2010 for longer than

six months before or after you got married? In that case, you may

have two tax partners. You may only opt for tax partnership for the

whole of 2010 with one of these tax partners. In that case, you

may apportion certain income and deductible items with this tax

partner. The other tax partner may still be of importance for other tax

arrangements, such as the general tax credit payment.

Your spouse, partner or housemate died in 2010Did your spouse die in 2010? In that case, you are tax partners until

the date of death. However, you may still opt to be tax partners for

the whole of 2010.

Did your partner or housemate die in 2010 and, as a result, were you

living together for less than 6 months during that year? In that case,

you may still opt for tax partnership. However, you have to meet the

following conditions:

– In 2010, you meet the other three conditions for tax partnership

for unmarried couples living together. See Living together without being married.

– You and your deceased partner or housemate also opted for tax

partnership for 2009.

Do you want to be tax partners? In that case, you state this in the

outline on page 1 of the tax return.

How do you opt for tax partnership?You can opt for tax partnership in question 1 of the tax return.

In that case, you and your tax partner have to sign your tax return.

Have you already applied for a request or change of the provisional

assessment in which you opted for tax partnership together? In that

case, you may still make a different choice in your tax return.

Can you choose from several persons for tax partnership?Are you married for part of the year or do you have a registered

partner for part of the year? And before or after that, did you live

together with someone else for longer than six months? In that case,

you can usually choose with whom you opt for tax partnership for the

whole year.

ExampleYou were married up to 1 March 2010. After that, you were living

alone. As from 15 June 2010, you have been living together. From 1

January to 1 March, you and your spouse are tax partners. Because

you have been living together for more than 6 months, you may opt to

be tax partners with your housemate for the period of 15 June to 31

December. In that case, you have 2 tax partners in 2010. You may opt

to be tax partners for the whole of 2010 with 1 of these 2 partners.

Which income and deductible items may be apportioned?You may apportion the following income and deductible items

between yourself and your tax partner:

– the balance of the income from and deductible items for the

owner-occupied home together with the deduction due to little or

no home acquisition debt

– gains from a substantial interest

– the joint basis for savings and investments (box 3)

This does not apply in the year of death

– maintenance paid or other maintenance obligations

– expenses for supporting children younger than 30 years of age

– specific medical expenses

– expenses for a temporary stay at home of seriously disabled persons

– study costs and other educational expenses

– costs for a nationally listed building in the Netherlands

– donations

– waived venture capital loans

– remainder of the personal allowance for previous years

Which income and deductible items may not be apportioned?You may not apportion the following income and deductible items

between yourself and your tax partner:

– taxable profits from business activities, wage, benefit or pension

– public transport commuting allowance

– extra earnings and income received as a freelancer, home help,

artist or professional athlete

– income from providing assets

– maintenance received and other regular payments

– expenses for income provisions, such as annuity premiums

– negative expenses for income provisions

– the joint basis for savings and investments (box 3) in the year one

of you died

– negative personal allowance

How do you apportion?Did you have a tax partner throughout 2010? In that case, you and

your tax partner may apportion the income and deductible items in

the tax return as you wish. Any apportionment is allowed, as long as

the total is 100%.

For each question about income and deductible items you may

apportion, you can choose a new apportionment. The way in which

you apportion the income and deductible items may influence the tax

and contributions that you pay or that are refunded to you.

Calculating your apportionmentDo you want to calculate the apportionment that is best for you? In

that case, use the tax return program. This way, you avoid having to

make calculations on paper. In the tax return program, you state how

you wish to apportion the joint income and deductible items between

yourself and your tax partner. Depending on the apportionment you

make, the program will calculate the amount of tax you need to pay

or will be refunded. You can download the tax return program from


15

3 Tax partner

You may only be each other’s tax partners throughout 2010 if you

both opt for resident taxpayer status. If your partner is not filing a tax

return himself, he opts for resident taxpayer status by signing your tax

return form. In some situations, you and your spouse or housemate

can also use a number of favourable schemes for tax partners if you

did not opt for resident taxpayer status. In that case, however, you

must be living in Belgium, Surinam, the (former) Netherlands Antilles

or Aruba, or, as a resident of Germany, you must be subject to the

90% facility. In that case, you also need to meet the conditions that

apply to tax partnership.

You were living in Belgium, Surinam, the (former) Netherlands Antilles or Aruba in 2010 and you did not opt for resident taxpayer statusWere you married or did you register your partnership with the

registry of births, deaths, marriages and registered partnerships? In

that case, you meet the conditions.

If you were living in Belgium, an additional condition is that, in 2010,

you both had income that is taxed in the Netherlands.

You do not meet the conditions if you were living permanently

separated.

Are you living together without being married? In that case, you can

opt for tax partnership together with your housemate if you meet the

following conditions;

– You and your housemate were living together continuously for

more than 6 months in 2010 and were running a joint household

– During this period, you were continuously registered with

the municipality as living at the same home address as your

housemate.

– You and your housemate were 18 years of age or older in 2010.

Were you living together with your child, your father or your mother

in 2010? In that case, the condition is that both of you have to be

27 years of age or older on 31 December 2009.

As a German resident, you were subject to the 90% facility and you did not opt for resident taxpayer statusIf you are married or you registered your partnership with the

registry of births, deaths, marriages and registered partnerships, you

automatically meet the conditions. In that case, you can use a number

of schemes that apply to tax partners. You do not meet the conditions

if you were living together without being married and you did not

register your partnership with the registry of births, deaths, marriages

and registered partnerships.

Using favourable schemesIf you meet these conditions, you can use some of the schemes

that apply to tax partners. For instance, you can transfer the tax-free

allowance in box 3 to the other partner and you can make use of

the increase of the tax credit for partners with little or no income

(questions 43 and 44). Moreover, you may apportion your so-called

joint income and deductible items between yourselves. Enter the data

of your housemate or spouse in questions 3a to 3d.

Please note!As a German resident, were you subject to the 90% facility and

do you not opt for resident taxpayer status? In that case, only your

spouse can be your tax partner. Enter the data of your spouse in

questions 3a to 3d.

For question 3b

Citizen service number/tax and social insurance number of (tax) partnerThis is the number under which your (tax) partner is registered with

us. This number is stated in, for example:

– the income tax return form and the income tax assessment notices

of your (tax) partner

– the payslip or the annual income or benefits statement issued to

your (tax) partner by the employer or benefits agency

– our letter to your (tax) partner about the citizen service number/tax

and social insurance number

– your (tax) partner’s Dutch driving license or passport

It could be that your (tax) partner does not know his citizen service

number/tax and social insurance number. In that case, you are not

able to correctly file a tax return together with your partner. Your

partner first needs to apply to us in writing for his citizen service

number/tax and social insurance number before your tax return

can be processed. When applying, your partner should enclose the

following documents:

– a copy of a valid identity card, showing his name, initials and date

of birth

– if you are married: a copy of the marriage certificate if the marriage

date and your spouse’s personal information are not evidenced by

the copy of the identity card

– proof of his home address (including his country of residence), if

this is not evidenced by the copy of the identity card

Your application for the citizen service number/tax and social

insurance number should be sent in a separate envelope to:

Belastingdienst Limburg/kantoor Buitenland

Postbus 4486

6401 CZ HEERLEN

For question 3cEnter the country code of the country in which your tax partner was

living. This code always consists of three letters. See the table on

page 8. If the country is not listed in the table, enter XXX as country

code. For the Netherlands, use NLD.

For question 3dEnter the period in 2010 in which you were married. If you got

married in the course of 2010 and you were living together with the

same partner prior to your marriage, you may also include the period

in which you were living together. In that case, you must have met the

conditions for tax partnership for unmarried couples in that period.

See page 14.

Profits from business activities

Were you living abroad in 2010? And were you an entrepreneur or

a co-titleholder in a business in the Netherlands? In that case, you

received profits from business activities. You were, for example, a

co-titleholder if you were a limited partner in a limited partnership.

If you met the conditions in 2010 as an entrepreneur, you may use

special schemes, such as the entrepreneur’s allowance and the

investment tax credit.

If you opted for residenttaxpayer statusIn that case, when completing questions 4 to 13, take all your profit

into account: your profit from the Netherlands and abroad together.

16

You must also state the profit that is taxed in another country under

a tax treaty. This does not mean that you need to pay double tax.

The fact is that you can request a tax relief for this profit. See the

explanation for question 54.

If you did not opt for resident taxpayer statusIn that case, only take your profits from business activities in the

Netherlands into account when completing questions 4 to 13.

4 Profits from business activities:

exempt profit components

This question includes a number of objective exemptions. These are

exemptions for which certain profits or losses are not included in the

calculation of the taxable profit. When calculating the taxable profit,

you must deduct the objective exemption from the profit.

For question 4a

Exemption for income from forestry activitiesThe profit from a forestry business is tax-exempt. In this context,

‘forest’ is a very broad concept. Trees alongside roads or surrounding

a farm are also considered as a forestry business. The forestry

business may form part of a more comprehensive business.

As the profit from a forestry business is exempt, the loss incurred is

not deductible either. Do you own a loss-making forestry business?

In that case, you may request us to not apply the exemption. You

may then deduct the loss. However, you are bound by a number of

conditions.

Exemption for income from agricultural activitiesThe exemption for income from agricultural activities applies to the

positive or negative changes in the value of agricultural lands that

were not caused by operational management or a change in the

intended use. The agricultural business may form part of a more

comprehensive business. For example, a business has two different

activities: agriculture and contract work.

For question 4bThe exemption from debt relief income tax is an exemption for profit

that arises if a creditor decides not to collect a debt you have to him.

In that case, this results in a profit for you. This profit is exempt under

the following conditions:

– The debt could not be collected, for example due to an

(impending) insolvency.

– Of the profit resulting from the debt relief, only the part exceeding

the offsettable losses from work and home for the years up to 2009

and the loss from work and home for 2010 is exempt. Losses in

the years following the year of the debt relief do not decrease the

exempt amount.

ExampleAart’s business has a debt of € 25,000 to Kees. Because Aart

definitively cannot repay the amount, Kees decides to relieve Aart of

his debt. As a result, Aart has a gain: the debt relief income. For him,

this is profit from business activities. If Aart does not have a loss from

work and home from the past or from this year, the whole amount of

the debt relief is exempt. Assume that Aart still has losses amounting

to € 11,000.00. In that case, the debt relief income must first be offset

against these losses. In that case, the remainder of the debt relief

income (€ 14,000.00) is exempt.

More information about the exempt profit components and

the other conditions can be obtained from the Tax Information

Line Non-resident Tax Issues: +31 55 538 53 85.


non-deductible or partially

non-deductible costs and

expenses

Which business expenses may you deduct from your revenue?You may deduct your business expenses from your revenue. The

following applies to this:

– You may fully deduct business expenses.

These are costs which - within reasonable limits - are necessary for

performing your work, for example professional literature.

– You may not deduct expenses that are not of a business nature.

– You may only deduct the business portion of expenses that are

both of a business and a private nature.

– A threshold, standard or restriction on deductibility applies to some

expenses. The relevant expenses can be found in Expenses with a threshold.

– Any reimbursements you received for the expenses must be added

to your revenue.

Examples of non-deductible expenses are:– expenses for a working space in the house and its furnishings and

fittings, if you do not classify the house as business

The cases in which you may deduct the expenses can be found in

Working space deductible.

– telephone subscriptions for telephone connections in the living

area

– clothing, with the exception of work clothing

– expenses relating to personal care

– withheld wage tax and national insurance contributions, premiums

under the Invalidity Insurance (Self-Employed Persons) Act and

income-related healthcare insurance contributions

– a remuneration for the work done by your partner if the amount is

lower than € 5,000

Is the remuneration € 5.000 or more? In that case, the whole

amount is deductible

– expenses for musical instruments, sound equipment, tools,

computers, audio-visual equipment and suchlike. This applies

if these were part of your private assets or if you hired them for

private purposes.

– status-related expenses, such as the membership of a service club

or the Rotary

– expenses for vessels for representative purposes

– fines imposed by a Dutch criminal court and sums of money in

order to prevent criminal prosecution

– penalties and increases imposed for the levy of taxes and

contributions

17

Working space deductibleYou may deduct the expenses for a working space if all of the

following conditions have been met:

– The working space is an independent part of the house and is used

to earn your income.

Independent means that the space can be clearly distinguished

from the rest of the house through external features, such as its

own access or entrance. In addition, the facilities in the working

space are also of importance, such as its own sanitary facilities.

– If you do not have a working space elsewhere, at least 30% of your

total income from work, such as profit, wage and extra earnings,

must be earned in the working space. You must also earn at least

70% of your total income from work in or from the working space.

If you do have working space elsewhere, at least 70% of your total

income from work must be earned in the working space for which

you want to deduct the expenses.

Examples of partially deductible expenses are:– moving expenses

You may only deduct the expenses you incur for moving household

effects to another accommodation. In addition, you may deduct a

fixed amount of € 7,750.

– costs of accommodation outside the place of residence for a

maximum period of two years

– costs of private means of transport

You may deduct a fixed amount of € 0.19 per kilometre driven for

business purposes. It does not matter which means of transport

you used

– a usage fee for private property (no means of transport) that you

used for business purposes

This fee is limited.

Your maximum deduction is the amount of the gains from savings

and investments which applies to this property. You need not take

the tax-free allowance into account.

For example: for your business, you used a separate garage (not

forming part of the owner-occupied home). The value of the

garage in box 3 is € 30,000. You used the garage for three months.

In that case, the deduction is 4% of € 30,000 = € 1,200 x 3/12 =

€ 300.

– a usage fee for privately rented items (no means of transport) that

you used for business purposes

For this, you may deduct no more than a proportional part of the

rent and any other rental expenses

Expenses with a thresholdA threshold of € 4,300 applies to some expenses. You may only

deduct the amount in excess of the threshold. This threshold applies

to the following expenses:

– expenses for food, drinks and stimulants

– expenses for entertainment, such as receptions, festivities and

amusement

– expenses for, among other things, congresses, seminars,

symposiums, excursions and study trips

The threshold of € 4,300 also applies to travel and subsistence

expenses relating to the congresses and suchlike. Furthermore,

a maximum amount of € 1,500 is deductible for these travel and

subsistence expenses. This maximum does not apply if attending this

congress is necessary for your work.

In the tax return, you may also choose to deduct 73.5% of the total of

these expenses. In that case, you need not reduce these expenses by

€ 4,300.

More information about the deduction of mixed expenses

can be found on www.belastingdienst.nl. Or call the Tax



profits from ocean-shipping

activities according to the

tonnage tax scheme

For question 6aYou can request to use the tonnage tax scheme. This is a system

whereby the profit is determined on the basis of a fixed rate during a

period of 10 years, or a multiple of 10 years. You need to request this

during the 1st year in which you have profits from ocean-shipping

activities.

Since 2010, cable-laying ships, pipe-laying ships, research vessels

and crane vessels also fall under the tonnage tax scheme. It concerns

the transport activities with these ships.

We will send you a reply in the form of a decision. In case of a positive

decision, you have to apply the tonnage tax scheme yourself.


investment schemes

For questions 7a and 7bThere are three types of investment tax credits:

– small projects investment credit

– energy-saving investment credit

– environmental investment credit

Small projects investment creditYou may be eligible for this credit if you invested in business assets

in 2010. The amount you may deduct from the profit is an amount

according to the Table of the small projects investment credit for 2010.

Was your business part of a partnership, such as a general

partnership or a private partnership? In that case, the deduction is

calculated differently. You take a percentage of the total investment

by the partnership.

CarsSince 2010, zero emission cars and very economical cars qualify

for the small projects investment credit. A zero emission car is a

car of which the CO2 emission is 0 gram per kilometre. A car is

very economical if the CO2 emission does not exceed 95 grams per

kilometre for cars that are diesel-driven, or does not exceed 110

grams per kilometre for cars that are not diesel-driven.

Use the Table of the small projects investment credit for 2010 to

determine the percentage you must use.

18

Table of the small projects investment credit for 2010Total investment amount Percentage/ amount

more than no more than

– € 2.200 0%

€ 2.200 € 54.000 28%

€ 54.000 € 100.000 € 35.120

€ 100.000 € 300.000 € 35,120 - 7.56% x (investment

amount - € 100,000)

€ 300.000 – 0

Small projects investment credit in case of a split financial yearIf you have a split financial year, you calculate your small projects

investment credit as follows:

1. Add up all investments made during the whole (split) financial year

which qualify for the small projects investment credit.

2. On the basis of the tables, determine which percentage for the

total amount of the small projects investment credit is applicable for

the period in 2009 and the period in 2010.

3. Apply these percentages to the investments in the 2009 period and

the investments in the 2010 period respectively.

Example During the split financial year of 1 June 2009 to 31 May 2010, an

entrepreneur makes the following investments: € 40,500 during the

period

of 1 June 2009 to 31 December 2009 and € 30,000 during the period

of 1 January 2010 to 31 May 2010.

In 2009, the percentage for the small projects investment credit

was 21% for investments up to € 70,500 and, in 2010, the amount is

€ 15,120 for investments up to € 70,500. In that case, the investment

credit is;

– 2009: (40,500/70,500) x (21% van 70,500) = € 8,505

– 2010: (30,000/70,500) x 15,120 = € 6,435

Total € 14,940

Use the Table of the small projects investment credit for 2009 to

determine the percentage you may use for the investments in the

2009 period of the financial year.

Table of the small projects investment credit for 2009Total investment amount Percentage


– € 2,200 0

€ 2,200 € 37,000 25

€ 37,000 € 71,000 21

€ 71,000 € 104,000 12

€ 104,000 € 138,000 8

€ 138,000 € 172,000 5

€ 172,000 € 205,000 2

€ 205,000 € 240,000 1

€ 240,000 – 0

Energy-saving investment creditYou can opt for this if, in 2010, you invested more than € 2,200 in

business assets that are recognised by the Ministry of Finance and

the Ministry of Economic Affairs as energy-saving investments.

The energy-saving investment credit is 44% of a maximum of

€ 115,000,000. Do you opt for the energy-saving investment credit?

In that case, you are not entitled to the environmental investment

credit for the same business assets.

Please note!A reporting procedure applies to the energy-saving investment

scheme.

More information about the energy-saving investment

credit can be found in the brochure Energielijst 2010. You can

download this from www.belastingdienst.nl.

Environmental investment creditYou can opt for this if, in 2010, you invested more than € 2,200 in

business assets that are recognised by the Ministry of Housing,

Spatial Planning and the Environment and the Ministry of Finance

as environmental investments. There are three categories, to which

different percentages apply. Do you opt for the energy-saving

investment credit? In that case, you are not entitled to the

environmental investment credit for the same business assets.

Electric carsSince 2010, the environmental investment credit also applies to

electric cars.

Please note!Do you want to make use of the environmental investment scheme?

In that case, you have to report this to us.

More information about the environmental investment credit

and about the procedure can be found in the brochure Milieulijst 2010. You can download this from www.belastingdienst.nl.

For question 7bIn 2010, did you dispose of (for example sold or donated) business

assets to which you applied an investment credit in previous years?

In that case, you may have to repay part of this credit. This is done by

means of the disinvestment addition. You are obliged to repay part of

the credit if you meet the following two conditions:

– You disposed of the business assets within five years after the

beginning of the calendar year in which you made the investment.

– The joint value of these business assets exceeds € 2,200.

The amount of the disinvestment addition is a percentage of the

amount for which you disposed of the business asset. However,

the addition never exceeds the amount of a previous credit. The

percentage you need to add should be the same percentage you

used for the previous investment credit.

More information about the disinvestment addition can be

found on www.belastingdienst.nl. Or call the Tax Information Line

Non-resident Tax Issues: +31 55 538 53 85.


changes in allowable reserves

Tax reserves are part of the assets for wealth tax purposes. In order

to determine the taxable profit, attention is paid to the additions and

decreases (transfers). For these have not yet been included in the

balance of the calculation of taxable profits.

19


balance of the calculation of

taxable profits

For this question, you can calculate your taxable profits from business

activities.

Business assets in case of a partnershipIn 2010, were you part of a partnership, for example a general

partnership, private partnership or other partnership? And did

you only draw up a profit and loss account and a balance sheet

at the level of the partnership to account for the income from this

partnership?

In that case, enter your own share in the business assets for question

9a (the end of the financial year) and question 9d (the start of the

financial year).

Were you part of a partnership, for example a general partnership,

private partnership or other partnership? And did you only draw

up a profit and loss account and a balance sheet at the level of the

partnership to account for the income from this partnership? And,

in addition, do you have any non-company assets or do you have

your own business? In that case, enter the following for question 9a

(the end of the financial year) and for question 9d (the start of the

financial year):

– your own share in the business assets

– your non-company assets

– the business assets of your own business


co-titleholder in a business

You also state your revenue as profits from business activities in the

following situations:

– You are a co-titleholder in a business.

– You granted a loan to a business and the loan was subordinated

to other creditors. Or the compensation for this loan strongly

depended on the profits from the business activities.

Please note!In these situations, you are not entitled to entrepreneur facilities, such

as the entrepreneur’s allowance.

Co-titleholderYou were a co-titleholder in a business if, in 2010, you were, for

example, a limited partner in a limited partnership.

LenderDid you lend money to an entrepreneur and did this loan in fact func-

tion as the net assets of the business? Or did the compensation for

the loan strongly depend on the profits from the business activities?

In that case, you state the revenue as profits from business activities.

More information about co-entitlement can be obtained


+31 55 538 53 85.


entrepreneur’s allowance

The entrepreneur’s allowance is a deductible item for your profit and

consists of:

– self-employed deduction

– allowance for research and development work

– co-working partner’s relief

– relief for new businesses in case of occupational disability

– business discontinuation relief

You are entitled to the entrepreneur’s allowance if you are an

entrepreneur and have profits from business activities. Are you a

co-titleholder? In that case, you are not entitled to this allowance.

Hours testAmong other things, the (reduced) hours test applies to certain

types of the entrepreneur’s allowance. Moreover, each type of

entrepreneur’s allowance has additional conditions. The relevant

entrepreneur’s allowance states these conditions. Do you fulfil the

hours test? In that case, you may be entitled to the self-employed

deduction, the allowance for research and development work and the

co-working partner’s relief. Do you fulfil the reduced hours test? In

that case, you may be entitled to the relief for new businesses in case

of occupational disability.

Conditions for the hours testYou usually meet the hours test if you meet the following two

conditions:

– As an entrepreneur, you spent at least 1,225 hours in 2010 on

actually running your business(es). Did you interrupt your work

as an entrepreneur because of your pregnancy? In that case, the

hours you did not work during a total of 16 weeks still count as

hours worked.

– You spent more than 50% of your working time on your

business(es). Were you not an entrepreneur during one of the

years 2005 to 2009? In that case, you do not have to meet this 50%

condition.

Hours not includedAs an entrepreneur, were you part of a partnership (private or

general partnership) with housemates, or with blood relatives or

relatives by marriage in the direct line or their housemates (the

so-called associated persons)? In that case, the hours are not

included in the hours test if:

– your activities for the partnership were mainly of a supportive

nature and it is unusual that a partnership is concluded for these

activities

– the partnership is connected with a company from which the

associated persons earn profits as entrepreneurs, but not you

yourself (the so-called subpartnership)

Conditions for the reduced hours testAs an entrepreneur, did you spend at least 800 hours in 2010 on

actually running your business(es)? In that case, you usually meet the

reduced hours test. Did you interrupt your work as an entrepreneur

because of your pregnancy? In that case, the hours you did not work

during a total of 16 weeks still count as hours worked.

More information about the (reduced) hours test can be


+31 55 538 53 85.

20

For question 12aYou are entitled to the self-employed deduction if, in 2010, you met all

of the following conditions:

– You were an entrepreneur.

– You fulfilled the hours test (see Conditions for the hours test).

Since 2010, the self-employed deduction which you can deduct

from your profit may not exceed the profit before the entrepreneur’s

allowance. From 2011 to 2019, the part of the self-employed

deduction which you cannot deduct from the profit for 2010 may be

deducted from the profit. In that case, the profit must be more than

the self-employed deduction for these years.

Please note!This scheme does not apply if you are entitled to the relief for new

businesses. See Starting entrepreneur.

You are not entitled to the self-employed deduction with respect to

the profit which you generated as a co-titleholder.

Use the Table for the self-employed deduction at the bottom of this

page to determine the amount you may deduct for the self-employed

deduction.

Starting entrepreneurAs a starting entrepreneur, you are entitled to the relief for new

businesses (an increase of the self-employed deduction) if you meet


– You were entitled to the self-employed deduction in 2010.

– You did not run your own business for at least 1 year during the

years 2005 to 2009.

– You did not use the self-employed deduction more than twice

during the years 2005 to 2009.

The relief for new businesses is € 2,110 (or € 1,055 if you were 65

years of age or older on 31 December 2009). Add the amount of

the relief for new businesses to the amount of the self-employed

deduction.

For question 12eYou are entitled to the allowance for research and development work

if, in 2010, you met all of the following conditions:


– You fulfilled the hours test (see Conditions for the hours test).– You have an S&O statement from Agentschapnl which states

that your activities fall under research and development work.

This statement also specifies the amount you may deduct for this

purpose.

– You spent at least 500 hours on recognised research and

development work.

You are not entitled to the allowance for research and development

work with respect to the profit which you generated as a

co-titleholder.

The allowance for research and development work is € 12,031.

You may increase the allowance for research and development work

by € 6,017, if you met all of the following conditions:

– You were an entrepreneur in 2010.

– You did not run your own business for at least one year during the

years 2005 to 2009.

– You did not use the allowance for research and development work

more than twice during the years 2005 to 2009.

More information about research and development

work can be obtained from www.agentschapnl.nl, and from

www.belastingdienst.nl. Or call the Tax Information Line


For question 12fYou are entitled to the co-working partner’s relief if, in 2010, you met

all of the following conditions:


– You fulfilled the hours test (see Conditions for the hours test).– Your tax partner worked 525 hours or more for your business

without a remuneration, or the remuneration you paid for this was

less than € 5,000.

You are not entitled to the co-working partner’s relief with respect to

the profit which you generated as a co-titleholder.

The number of hours assisted should be plausible. The amount of the

co-working partner’s relief is not income for your tax partner. Your tax

partner does not have to pay tax on this.

Use the Table for the co-working partner’s relief to determine the

amount you may deduct as co-working partner’s relief. This does not

include the profits made:

– in case of a compulsory purchase

– in case of (partially) discontinuing the business

– in case of transferring assets abroad

Table for the co-working partner’s reliefNumber of hours assisted Relief

from to

525 875 1.25% of the profit

875 1,225 2% of the profit

1,225 1,750 3% of the profit

1,750 - 4% of the profit

Table for the self-employed deductionYou were born after 31 December 1944 You were born before 1 January 1945

Profit Relief Profit Relief

equal to but less equal to but less

or more than than or more than than

– € 13,960 € 9,427 – € 13,960 € 4,714

€ 13,960 € 16,195 € 8,764 € 13,960 € 16,195 € 4,382

€ 16,195 € 18,425 € 8,105 € 16,195 € 18,425 € 4,053

€ 18,425 € 52,750 € 7,222 € 18,425 € 52,750 € 3,611

€ 52,750 € 54,985 € 6,593 € 52,750 € 54,985 € 3,297

€ 54,985 € 57,220 € 5,895 € 54,985 € 57,220 € 2,948

€ 57,220 € 59,450 € 5,204 € 57,220 € 59,450 € 2,602

€ 59,450 – € 4,574 € 59,450 – € 2,287

21

For question 12gYou are entitled to the relief for new businesses in case of

occupational disability if, in 2010, you met all of the following

conditions:

– You were born after 31 December 1944.


– You were not an entrepreneur during one of the years 2005 to 2009.

– You were entitled to an occupational disability benefit (see

Occupational disability benefit).– You did not fulfil the hours test (see Conditions for the hours test),

but you did fulfil the reduced hours test (see Conditions for the reduced hours test).

– There is no so-called untaxed return from a private limited company

in 2010 or in one of the years 2005 to 2009.

– Your entrepreneurship is not a continuation of your entrepre-

neurship before 1 January 2007.

You are not entitled to the relief for new businesses in case of

occupational disability with respect to the profit which you generated

as a co-titleholder.

The relief for new businesses in case of occupational disability is:

– € 12,000 if you did not use this relief in 2007, 2008 and 2009

– € 8,000 if you used this relief in one of the years 2007, 2008 or 2009

– € 4,000 if you used this relief in two of the years 2007, 2008 or

2009

– € 0 if you used this relief in 2007, 2008 and 2009

The relief for new businesses in case of occupational disability is no

more than the profit made.

Occupational disability benefitAn occupational disability benefit is a:

a. benefit under the Work and Income (Capacity for Work) Act (WIA)

b. benefit under the Invalidity Insurance Act (WAO)

c. benefit under the Invalidity Insurance (Self-Employed Persons) Act

(Waz)

d. benefit under the Work and Employment Support (Young Disabled

Persons) Act (Wajong)

e. benefit under a foreign statutory regulation similar to one of the

regulations mentioned under a, b, c and d

f. occupational disability benefit under a designated regulation

g. regular payment or provision under a disability or accident

insurance policy

For question 12hDid you discontinue your entire business in 2010, for example

because you sold the business? In that case, you need to pay tax on

the discontinuation profit. In that case, you may deduct the business

discontinuation relief from the discontinuation profit. The relief is

equal to the discontinuation profit, but is no more than € 3,630.

You are not entitled to the business discontinuation relief with respect

to the profit which you generated as a co-titleholder.

Did you use the business discontinuation relief ('exemption for

business discontinuation' prior to 2001) before? For example,

because you discontinued part of the business. In that case, a

different scheme applies. The business discontinuation relief in 2010

may then be limited.

More information about the business discontinuation relief

can be obtained from the Tax Information Line Non-resident Tax

Issues: +31 55 538 53 85.

13 Taxable profits from business

activities

For question 13aThe SME profit exemption is a deductible item for your profit. You are

entitled to this exemption if you were an entrepreneur in 2010.

Please note!You are not entitled to the SME profit exemption with respect to the

profit which you generated as a co-titleholder.

The SME profit exemption amounts to 12% of the joint profit from one

or more businesses. In order to determine the SME profit exemption,

you first need to deduct the entrepreneur’s allowance from this profit.

More information about the SME profit exemption can be


+ 31 55 538 53 85.

14 Wage and sickness benefits

from the Netherlands

Were you employed in the Netherlands or were you receiving

sickness benefit from the Netherlands? In that case, you received an

annual income or benefits statement from your employer or benefits

agency. This states the amounts you need to enter in your tax return.

In that case, it concerns:

– your wage or sickness benefit

– the wage tax and national insurance contributions withheld

– certain tax credits, such as the employed person’s tax credit and

the life-course leave tax credit

If you opted for resident taxpayer statusIn that case, take into account all your wages subject to Dutch wage

tax and national insurance contributions and other income from

employment in the Netherlands. You must also state the income that

is taxed in another country under a tax treaty. This does not mean

that you need to pay double tax. The fact is that you can request a tax

relief. See the explanation for question 54.

If you did not opt for residenttaxpayer statusIn that case, only take your wage in the Netherlands into

account. You must also state the income that is taxed in another

country under a tax treaty. This does not mean that you need to

pay double tax. The fact is that you can request a tax exemption.


More information about tax treaties and the allocation of

your income to your country of residence can be obtained


+31 55 538 53 85.

22

If, in 2010, you were working for your Dutch employer in both the Netherlands and abroadIn this situation, we consider the wage you receive from this

employer as income from employment in the Netherlands.

Therefore, you need to state your full wage here.

There are, however, two exceptions:

– Does the country in which you were working actually levy tax

on your income in that country under a tax treaty? In that case,

you need not state this portion of the income.

– Does the country in which you were working not have a tax

treaty with the Netherlands? But is tax levied on your income

in that country? In that case, you state your income in question

14 and in question 55. You can request a tax exemption.

The Netherlands has tax treaties with the countries listed in the

table on page 8, and with Switzerland.

For question 14aThis concerns income from which Dutch wage tax and national

insurance contributions have been withheld and other income from

employment in the Netherlands, therefore also if you were working for

a non-Dutch employer in the Netherlands. Only state Dutch wage tax

and national insurance contributions.

Income from employmentHere, you enter the following income from employment:

– your wage

– sickness benefits you received during the first two years of your

illness, so no WIA or WAO benefits

– supervisory directors’ remunerations

– benefits paid under the Career Break (Funding) Act

– trainee allowances

You enter the following income separately:

– withdrawals under the life-course savings scheme if you were born

in 1948 or earlier.

In that case, enter the part of the wage in question 15a.

– share option rights from which your employer did not have to

withhold wage tax and national insurance contributions

You state this income in question 14c

– foreign wage

You state this income in question 16

Which income is not income from employment?– strike benefits from trade unions

– income from freelance work, extra earnings and income as an artist

or professional athlete that was not obtained from employment

You state this income in question 19.

Lack of space?State the three highest wages on the upper three lines and the total

of the other wages on the fourth line.

Wage in case of a substantial interestThe customary wage scheme applies to a substantial interest holder.

This means that, as a substantial interest holder, you are deemed to

receive a wage that is customary for the level and duration of your

work. This wage is at least € 41,000.

Are you the partner of child of the substantial interest holder? And

did you provide assets to the company or cooperative? In that case,

the customary wage scheme applies to you in the same way.

– Customary wage is € 41,000 or lower

If you can make a plausible case that you receive a wage that

is lower than the customary wage, the wage is set at this lower

amount. You have to make this plausible. In doing so, you have to

make a comparison with similar income from employment where a

substantial interest does not play a role.

– Customary wage is € 5,000 or lower

Is the customary wage is € 5,000 or lower? In that case, as from

2010, you state the wage you received for this work. The limit of

€ 5,000 applies to the total of the activities for all companies or

cooperatives in which you have a substantial interest. So the limit

does not apply per business.

– Customary wage is more than € 41,000

If, for similar income from employment, a higher wage is customary,

you have to set the wage at the higher of the following amounts:

– 70% of the higher customary wage, but at least € 41,000

– the wage of the employee who earns the most or of the

employee of an affiliated company who earns the most

If you can make a plausible case that the customary wage should

still be lower, you may set the wage at this lower amount.

Artist or professional athleteDid you have income as an artist or professional athlete? In that case,

there are three possibilities:

– You were employed.

You state your income and the wage tax and national insurance

contributions withheld in question 14a.

– You were not employed.

You state your income in question 19. If the scheme for artists or

professional athletes has been applied, you state the wage tax and

national insurance contributions withheld in question 19d.


You state the income as profits from business activities in questions

4 to 13.

Repayment of wage or benefit, or refund of the income-related healthcare insurance contributionDid you receive too much wage or benefit or did you receive them

erroneously? Or did you receive a refund of the income-related

healthcare insurance contribution? In that case, you have negative

wage.

More information about negative wage can be obtained


+31 55 538 53 85.

Wage after deathIf someone has passed away, it could be that, for example, wage is

paid out after death. In that case, you, as an heir, state your share as

‘income from employment’. Each heir does this in his or her tax return.

Has the wage been included in the deceased person’s annual income

statement? In that case, you may choose to state this income in the

deceased person’s tax return.

Please note!Does a civil-law notary administer the undivided estate? In that case,

ask him which amounts you need to enter in your tax return.

For question 14bEnter the total of the employed person’s tax credit that was settled

with the income you stated in question 14a. You can copy these

amounts from the annual income statement(s) or ask for them from

your employer.

23

For question 14c

TipsDid you receive tips while you were employed? In that case, state the

actual amount of the tips minus the amount in tips that has already

been included in your annual income statement. Your employer will

know which amount was

included in your annual income statement.

Share option rightsAs an employee, did you acquire share option rights from which your

employer did not have to withhold wage tax and national insurance

contributions? And did you exercise or dispose of these share option

rights, for example by payment or sale? In that case, state the value in

this question.

Other income from which your employer did not have to withhold wage tax and national insurance contributions Did you receive any gains from parties other than your employer

during your employment? In that case, state the actual amount of

this other income, minus the amount already included in your annual

income statement. Your employer will know which amount was

included in your annual income statement.

This does not concern:

– rent benefit, healthcare benefit, childcare benefit and

supplementary child benefit

– strike benefits from trade unions

– special assistance

– income from freelance work, extra earnings and income as an artist

or professional athlete that was not obtained from employment

You state this income in question 19.

– foreign wage, pension or benefits

You state the wage in question 16, the pension or benefits in

question 17.

15 Old-age pension, pension,

annuity, social assistance

benefit and other benefits from

the Netherlands

Did you receive old-age pension, pension or another benefit from the

Netherlands? In that case, you received an annual benefits statement

from the benefits agency. This states the amounts you need to enter

in your tax return.

For this question, you enter the following benefits and payments:

– pension and redundancy pay

– early retirement benefits (VUT), state pension benefits (AOW) and

benefits received under the Surviving Dependants Act (ANW), the

Unemployment Insurance Act (WW), the Invalidity Insurance Act

(WAO), the Work and Income (Capacity for Work) Act (WIA), the

Invalidity Insurance (Self-Employed Persons) Act (WAZ), the Older

and Partially Disabled Unemployed Workers Income Scheme Act

(IOAW) and the Older and Partially Disabled Former Self-Employed

Persons Income Scheme Act (IOAZ)

– withdrawals under the life-course savings scheme if you were born

in 1948 or earlier

– benefits received under the Work and Employment Support (Young

Disabled Persons) Act (Wajong)

– other occupational disability benefits and benefits received under

compulsory occupational pension schemes

– disability pension

– maintenance you received for yourself via Social Services

– job acceptance bonuses

– annuity payments

– lump sum annuity payments of € 4,146 or less from which wage tax

and national insurance contributions were withheld

If the lump sum payment amounts to more than € 4,146, you state

this in question 15b

Were you a (former) member of the European Parliament elected in

the Netherlands? In that case, enter your benefits and those of your

spouse, partner or children here.

If you opted for resident taxpayer statusIn that case, take into account your pension and benefits that were

subject to Dutch wage tax and national insurance contributions and

other benefits from the Netherlands. You must also state the income

that is taxed in another country under a tax treaty. This does not mean

that you need to pay double tax. The fact is that you can request a tax

relief. See the explanation for question 54.

If you did not opt for residenttaxpayer statusIn that case, only take your pension and benefits from the

Netherlands into account. You must also state the income that is

taxed in another country under a tax treaty. This does not mean

that you need to pay double tax. The fact is that you can request a

tax exemption. See the explanation for question 55.

Which benefits and payments do you not enter here?– strike benefits from trade unions

– special assistance

– sickness benefits

You state this income in question 14a.

– lump sum annuity payments of more than € 4,146

You state this income in question 15b.

– lump sum pension payments should be stated in question 15c

Deductible expensesDid you incur expenses in order to obtain or retain a benefit or

payment? In certain cases, you may deduct these expenses. This only

applies to the following benefits and payments:

– social assistance benefits and comparable benefits

– benefits to casualties of resistance and war

– occupational disability benefits not resulting from employment

– pensions not resulting from employment but, for example, from

entrepreneurship

– annuity instalments to adults

Do you receive one of these benefits or payments? In that case, you

may deduct the expenses you incurred in order to obtain or retain the

benefit or payment. For example:

– lawyer’s fees

– telephone expenses

– postal charges

– travel expenses

– collection charges

Enter the amount of your deductible expenses in question 24e.

24

Please note!You do enter your benefit in question 15. The amount is stated in your

annual benefits statement.

Benefit after deathIf someone has passed away, it could be that a benefit is paid out

after death. In that case, you, as an heir, state your share of the

benefit in this section. Each heir does this in his or her tax return. Has

the benefit been included in the deceased person’s annual benefits

statement? In that case, you may choose to state this income in the

deceased person’s tax return.



Lack of space?State the two highest benefits on the upper two lines and the total of

the other benefits on the third line.

For question 15bHere, you enter the lump sum annuity payments amounting to

more than € 4,146 from which wage tax and national insurance

contributions were withheld. Reproduce the amount from the

statement from your insurance company.

For question 15cHere, you enter the lump sum pension payments from which wage

tax and national insurance contributions were withheld. Reproduce

the amount from the statement from the pension fund.

Please note!It could be that you owe revisionary interest on the lump sum annuity

and pension payments. See the explanation for question 52.

16 Foreign wage and suchlike

Were you working abroad in 2010 and were no Dutch wage tax and

national insurance contributions withheld from your income? In that

case, you still need to state this income in the Netherlands. Even if

you already paid tax abroad.

Please note!Only complete this question if you opted for resident taxpayer status.

It concerns your total income from foreign employment. You must also

state the income that is taxed in another country under a tax treaty.

This does not mean that you need to pay double tax. The fact is that

you can request a tax relief. See the explanation for question 54.

For question 16a

Income from foreign employmentFor this question, you enter the income you received from foreign

employment.

In 2010, did your employer provide you with a car and did you also

use this car for private purposes? In that case, you need to add an

amount to your wage.

More information can be obtained from the Tax Information

Line Non-resident Tax Issues: +31 55 538 53 85.

17 Foreign pension and benefits

Did you receive, for example, a pension or disability benefit,

unemployment benefit or another government benefit from a foreign

employer or benefits agency? In that case, these are foreign benefits.


It concerns all your foreign pensions and benefits. You must also state

the income that is taxed in another country under a tax treaty. This

does not mean that you need to pay double tax. The fact is that you

can request a tax relief. See the explanation for question 54.

18 Public transport commuting

allowance

Did you commute to your work by public transport? In that case,

you may deduct a fixed amount from your income under certain

conditions. Did you receive a travel allowance from your employer? In

that case, you need to deduct this allowance from the fixed amount.

You can find the fixed amount in the Table for the public transport commuting allowance for 2010.

If you opted for resident taxpayer statusIn that case, take all your public transport commuting expenses you

incurred for your job both in the Netherlands and abroad.

If you did not opt for resident taxpayer statusIn that case, only take your public transport commuting expenses

you incurred for your job in the Netherlands.

Conditions for the public transport commuting allowanceYou are entitled to the public transport commuting allowance if, in

2010, you met the following three conditions:

– The one-way distance from your house to your place of work by

public transport was more than 10 kilometres.

– You usually travelled one or more days a week to your work. Or you

travelled at least 40 days to this workplace throughout 2010. You

may only include journeys to your work and back that were made

within 24 hours.

– You had a public transport declaration or travel declaration.

What amount may be deducted?The amount you may deduct depends on the one-way commuting

distance and the number of days on which you travelled by public

transport. You can find this amount in the Table for the public transport commuting allowance for 2010. After that, you can use

the Calculation tool for the public transport commuting allowance to

calculate the total amount you may deduct for your public transport

commuting expenses.

You travelled part of the year If you only travelled part of the year by public transport, calculate a

proportionate part of the deductible amount in the table on page 25.

25

Public transport declaration or travel declarationA public transport declaration is the proof that you travelled by public

transport. You can request this declaration from the public transport

companies. Students can obtain the declaration from the Education

Executive Agency (Dienst Uitvoering Onderwijs or DUO, the former

IB-Groep). Did you have a year ticket from the Dutch Railway

Services (NS-Jaartrajectkaart, NS-Jaarkaart or OV-Jaarkaart)? In

that case, you need not request a public transport declaration, as

we receive it directly from the Dutch Railway Services. Do you not

receive a public transport declaration because you bought your ticket

for each trip? Or did you use the public transport chipcard? In that

case, ask your employer for a travel declaration.

Please note!Keep your public transport declaration, travel declaration, separate tickets

or the overviews of your trips using the public transport chipcard, as we

may request it. Do not enclose them with your tax return.

Employer provided transportYou are not entitled to the public transport commuting allowance

if your employer provided your transport or your tickets. Did you

pay a contribution for this to your employer? In that case, you may

be entitled to the commuting allowance if you also meet the other

conditions (see Conditions for the public transport commuting allowance). Your contribution must be at least 70% of the commuting

allowance to which you would be entitled if your employer did not

provide transport. You can find this amount in the Table for the public transport commuting allowance for 2010.

You travelled, for example, 4 days per week a distance of

24 kilometres. Normally, the commuting allowance is € 951.

The employer paid the expenses and you paid him a contribution.

Was your contribution at least 70% of € 951= € 666? In that case,

you are entitled to a commuting allowance of € 951.

Allowance from your employerDid you receive a travel allowance from your employer? In that case,

deduct this allowance from the fixed commuting allowance. If you

received travel allowances from two or more employers, you should

add these first. You then deduct the total amount from the fixed

commuting allowance.

Different workplacesMaybe you travelled to different workplaces on the same day. In that

case, you may only deduct travel expenses for journeys to the place

you travelled to the most. Did you travel to these different places with

equal frequency? In that case, the place with the longest travelling

distance will apply.

If you travelled to different workplaces on different days in a week,

you may deduct travel expenses for both places according to the

table. For example, you travelled two days a week to one place and

three days a week to another place. The amount you deduct is the

total commuting allowance (with a maximum of € 1,989) minus the

allowances received.

Special situationsDo you meet the conditions for the commuting allowance and

would you like more information about a special travelling situation?

For example, because you had no permanent workplace? In

that case, call the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

Table for the public transport commuting allowance for 2010In this table, you can find the fixed deductible amounts. Look up

the distance (one-way) between your home and your work and

how many days per week you travelled. This way, you will find the

amount you may deduct. You use this amount in the Calculation tool for the public transport commuting allowance to determine the total

commuting allowance.

Table for the public transport commuting allowance for 2010One-way distance You travelled per week

more no more 4 days 3 days 2 days 1 day

than than or more

0 km 10 km € 0 € 0 € 0 € 0

10 km 15 km € 425 € 319 € 213 € 107

15 km 20 km € 568 € 426 € 284 € 142

20 km 30 km € 951 € 714 € 476 € 238

30 km 40 km € 1,178 € 884 € 589 € 295

40 km 50 km € 1,537 € 1,153 € 769 € 385

50 km 60 km € 1,710 € 1,283 € 855 € 428

60 km 70 km € 1,898 € 1,424 € 949 € 475

70 km 80 km € 1,962 € 1,472 € 981 € 491

80 km 90 km € 1,989 € 1,492 € 995 € 498

90 km – € 1,989 * * *

* In this case, the commuting allowance is € 0.22 per kilometre of the

one-way distance multiplied by the number of days you travelled in 2010.

The maximum allowance is € 1,989.

Calculation tool for the public transport commuting allowance

Place where you worked

One-way

distance

Period

from to

Number of

days per

week

Commuting allowance

(Reproduce from the Table for the public transport commuting allowance for 2010)*

-

-

-+

Add Total public transport commuting allowance (no more than € 1,989)

* Did you travel part of the year? In that case, you first calculate a proportionate part of the amount from the Table for the public transport commuting allowance for 2010. From this, you deduct a travel allowance, if any.

26

19 Extra earnings or income as a

freelancer, home help, artist or

professional athlete

In 2010, did you work as a freelancer or home help, or did you have

extra earnings?

Or were you, as an artist or professional athlete, not employed

in 2010? In that case, it could be that no wage tax and national

insurance contributions were withheld from your income. In these

cases, you still eared money because you worked.

You may deduct some expenses you incurred for this work. The

difference between the revenues and the expenses is the income

from

other work. This does not concern employment or profits from

business activities. You must pay tax on this income from other work.

Please note!Was this income from your business? In that case, enter this income

in questions 4 to 13.

If you opted for resident taxpayer statusIn that case, take your extra earnings in the Netherlands and abroad

into account. You must also state the income that is taxed in another


pay double tax. The fact is that you can request a tax relief. See the


If you did not opt for resident taxpayer statusIn that case, only take the extra earnings in the Netherlands into





More information about tax treaties and the allocation of

your income to your country of residence can be obtained


+31 55 538 53 85.

RecordsYou are not obliged to keep records of the revenues from and

expenses related to this work. However, if we ask you for information

about this, you are obliged to provide this in an orderly manner within

a reasonable time. It is therefore important that you keep information

showing how you calculated the amounts. This could be, for example,

invoices, receipts and bank account statements. Or the calculation

you made for the depreciation of a business asset.

Wage tax and national insurance contributions were withheldDid you agree with your customer that he would withhold wage tax

and national insurance contributions? In that case, state your income

and wage tax and national insurance contributions in question 14a.

For question 19aRevenues from other work are, for example, revenues you received:

– as a home help

– as an artist or professional athlete

– as a childminder

– from a personal budget (PGB) because you looked after a family

member

– as remuneration from your tax partner’s business

– by doing odd jobs for others (for example, cleaning or painting)

– by giving courses or extra lessons

– by writing articles and books

– by giving lectures

– by making a patent productive or selling it

– by managing assets for which you did more work than usual

– for incidental advice

– as municipal councillor

– from lodgers

– for voluntary work

– from non-Dutch customers

– as exceptional remunerations (lucrative interest)

Were you a (former) member of the European Parliament elected in

the Netherlands? In that case, enter your revenues and those of your

spouse, partner or children here.

Please note!If you were living in a house that you classify as business, the notional

rental value is also part of the revenues from other work.

Artist or professional athleteDid you have income as an artist or professional athlete? In that case,

there are three possibilities:

– You were employed.

You state your income and the wage tax and national insurance

contributions withheld in question 14a.

– You were not employed.

You state your income in question 19a. If the scheme for artists or

professional athletes has been applied, you state the wage tax and

national insurance contributions withheld in question 19d.


You state the income as profits from business activities in questions

4 to 13.

For question 19bYou may deduct your business expenses from your revenue. The

following applies to this:

– You may fully deduct business expenses.

These are costs which - within reasonable limits - are necessary for

performing your work, for example professional literature.

– You may not deduct expenses that are not of a business nature.

– You may only deduct the business portion of expenses that are

both of a business and a private nature.

– A threshold, standard or restriction on deductibility applies to some

expenses.

– Any reimbursements you received for the expenses must be added

to your revenue.

27

Providing assets to your spouseAre you married in community of property? In that case, you need not

state the income from the assets you provided to your spouse. Were

you not married in community of property in 2010? In that case, you

do state this income.

Did you provide an asset that is part of your joint assets? In that case,

you state the income with the person who has the right to administer

this asset.

ExampleYou and your spouse lent money to a private limited company of

which you are shareholders. You have the right to administer the

loan in the private limited company. In that case, you must state the

income from this loan (interest).

Did you provide an asset that is part of your joint assets? And do you

and your spouse both have no right to administer this asset? In that

case, you each state half of the income from providing the asset.

Income of a minor childIn 2010, did your minor child have income from assets he provided?

In that case, you must state this income.

If you opted for resident taxpayer statusIn that case, take your assets in the Netherlands and abroad into



pay double tax. The fact is that you can request a tax relief. See the


If you did not opt for resident taxpayer statusIn that case, only take the assets in the Netherlands into





For question 20aState your revenues from the provision of, for example, premises,

claims, life insurance policies, certain call options and rights

of enjoyment. Did you provide assets, but did you receive no

compensation for them or a compensation that too low? In that case,

state the revenues that you would have received in case of business

use.

For question 20bDid you incur expenses for the revenues from the assets you

provided? In that case, you may deduct these expenses. Examples of

expenses are:

– interest on debts

– costs of loans in order to purchase the assets

– depreciation of, among other things, immovable property

In that case, you may use the equalisation reserve and the

reinvestment reserve.

RecordsYou are obliged to keep records of your revenues from and expenses

related to your assets. You are obliged, for example, to draw up a

balance sheet and a profit and loss account. Do not enclose your

records with your tax return.

More information can be found in the supplementary

explanation Extra earnings or income as a freelancer, home help, artist or professional athlete (for non-resident taxpayers). This

discusses the following subjects:

– the use of premises classified as business

– if you were working for your tax partner

– if you had lodgers

– if you did voluntary work

– deductible expenses

– lucrative interests

See page 7 for information about how to download or order this

explanation.

20 Income from assets provided

In 2010, did you provide, for example, premises to a person

'associated with you? And did this person use these premises to

make profits from business activities or income from other work?

In that case, you must state your income from this in box 1. The

revenues minus the deductible expenses and the exemption are the

income.

When do you have to state this income?Only state this income if you provided an asset to:

– your tax partner or another person 'associated with you'

Who a person 'associated with you' may be can be found in Who are persons associated with you? In doing so, you only state the

income if the asset was used to generate profits or income from

other work.

– a partnership comprising of a person 'associated with you'

In doing so, you only state the income if the asset was used to

generate profits from business activities or income from other work.

– a company in which you, your tax partner or another person

'associated with you' held a substantial interest

You have a substantial interest if you (together with your tax

partner) owned at least 5% of the shares, options or profit-sharing

certificates.

No or negligible revenues from providing assetsDid you have no revenues from providing assets, because you

received no compensation (such as rent) for this? In that case, state

the revenues that you would receive in case of business use. You

must also do this if you receive a compensation that was lower than

in case of business use.

Who are persons associated with you?A person 'associated with you' is:

– your tax partner

– the person with whom you concluded a cohabitation contract

before a civil-law notary

– the person registered as your partner for a pension scheme

– the person with whom you live in an owner-occupied home and

who is (jointly) liable for a debt secured on the house, such as a

mortgage debt

– the person (not your parent or your child aged 27 or older) who

meets the conditions for tax partnership. This person is not an

associated person if you can make a strong case that you were not

running a permanent joint household together.

– your minor children or the minor children of the persons referred to

above

28

More information about providing assets can be found

in the supplementary explanation Extra earnings or income as a freelancer, home help, artist or professional athlete (for non-resident taxpayers). See page 7 for information about how to

download or order this explanation.

For question 20cIf, in 2010, you have income from providing assets, you receive an

exemption of 12% of this income.

21 Value of the assets

Did you receive income from other work? And did you use one of

your assets, for example premises, for this work? In that case, you

must enter the value of this asset for this question. Did you provide

assets, such as machines, land or premises, to a person 'associated

with you'? In that case, you must also enter the value of these assets

for this question.

For questions 21a to 21cState the book value of the balance sheet on

1 January 2010 or the value on the starting date in 2010 in the left

column. State the book value of the assets on 31 December 2010 or

their economic value on the date of discontinuation in 2010 in the

right column.

Please note!It does not concern the value of the owner-occupied home or a

holiday home that you occasionally let.

For question 21dDid you discontinue your activities in 2010? In that case, state the

economic value of your assets and liabilities on the end date. Did you

partially discontinue your activities? In that case, state the economic

value of the discontinued portion. You then state the book value for the

other portion.

You may have to pay tax and national insurance contributions on the

difference between the economic value and the book value of the

assets and liabilities. In some cases, you do not have to pay tax and

national insurance contributions on this difference.

More information about, among other things, including

assets in the balance sheet can be found in the supplementary

explanation Extra earnings or income as a freelancer, home help, artist or professional athlete (for non-resident taxpayers).See page 7 for information about how to download or order this

explanation.

22 Owner-occupied home

Did you or your tax partner have an owner-occupied home in

2010? In that case, you must add an amount to your income for

this house: the notional rental value. In addition, you may deduct

certain expenses for your house, such as the (mortgage) interest and

financing costs. You may not always deduct all (mortgage) interest

and financing costs. Below you can read which expenses you may

deduct and which income you must state.

What is an owner-occupied home?We consider a house to be your owner-occupied home if you meet

the following two conditions:

– You or your tax partner were the owner of the house.

– The house was your principal residence.

It therefore does not concern a holiday home or premises you let.

You can only have one house as principal residence, also if you

have a tax partner.

An owner-occupied home is also:

– a house of which you or your tax partner held a long-term ground

lease or building and planting rights

– a house based on a membership of an association of apartment

owners

– a houseboat or caravan with a permanent mooring place or pitch

– a house of which you or your tax partner were the usufructuary

under the law of inheritance

As an heir, do you become the usufructuary of a house? In that

case, you may apply the home ownership scheme if the estate is

settled within two years after the death of the owner or co-owner.

Has the estate not been divided within this period? In that case,

state the value of the house and the pertaining debt in box 3

(savings and investments).

Temporarily two housesIf you temporarily have two houses, the house in which you are not

living may still be subject to the home ownership scheme. As a result,

you may,

for example, deduct the (mortgage) interest for this house despite

the

fact that this house is not your principal residence. It concerns the

following

situations;

– You move to another house and your vacant old house has not yet

been sold.

– You have another house and do not immediately move into it. This

house is vacant or still under construction.

– You leave your owner-occupied home and your former tax partner

continues to live in the house.

– You have been admitted to an AWBZ institution (such as a care or

nursing home).

– You have been temporarily posted or transferred, as a result of

which your house is vacant.

More information about temporarily two houses can be found

on www.belastingdienst.nl.

Income from the owner-occupied home includes:

– the notional rental value

– the income from temporarily letting the house

– the taxable part of the payment under a capital sum insurance

policy associated with home ownership

– the taxable part of the unblocked balance of a savings account

associated with home ownership

A savings account associated with home ownership may also

include an investment account associated with home ownership.

Deductible expenses of the owner-occupied home include:

– the deductible interest and financing costs

– the periodic payments for a long-term ground lease, building and

planting rights or a perpetual hereditary lease

29

Home acquisition debtThe home acquisition debt is the amount you borrowed for the

owner-occupied home and on which you may deduct the interest.

The home acquisition debt is increased by the debt you incurred for

the financing costs (handling fee up to a maximum of € 3,630) of the

home acquisition debt. You may only deduct the (mortgage) interest

if you used the loan for the purchase, refurbishment and maintenance

of the owner-occupied home and for buying out the ground rent.

ExampleYour total (mortgage) debt is € 200,000. From this amount, you took

out a second mortgage for € 20,000. From this, you bought a car. In

that case, your home acquisition debt is € 180,000 as you did not

spend € 20,000 on your house. You may deduct the (mortgage)

interest on € 180,000.

When are you not allowed to deduct all mortgage interest?There are situations that limit the deduction of (mortgage) interest:

– You did not fully use your loan for your owner-occupied home (see

Home acquisition debt).– You received a payment under a capital sum insurance policy

associated with home ownership or a savings account associated

with home ownership.

In that case, you need to decrease your home acquisition debt by

the part of the payment that is exempt from tax. You may deduct

the interest from the remaining amount.

– You sold your owner-occupied home and bought another

owner-occupied home.

In that case, you need to take the equity into account. See Home acquisition debt and moving: the additional loan scheme.

Home acquisition debt and moving: the additional loan schemeIf you sell your owner-occupied home and buy another house, this

may have consequences for your home acquisition debt and your

(mortgage) interest relief. As a result, you may be dealing with the

additional loan scheme. In that case, you perhaps may no longer

deduct all (mortgage) interest.

More information about the additional loan scheme can be

found in the supplementary explanation Home equity reserve or sale of the owner-occupied home (for non-resident taxpayers). See page 7 for information about how to download or order this

explanation.

For question 22aState the net proceeds of the house sold. This is the selling price

received minus the selling costs, such as estate agent’s charges and

notarial charges in connection with the transfer.

For question 22dState the purchase amount of the house bought. This is the purchase

price plus the purchase costs, such as estate agent’s charges,

transfer tax and notarial charges in connection with the transfer.

As purchase price of a newly-built house, you take the total of:

– the contract price

– the purchase price of the land

– the interest during construction for the period before the sales

contract including resolutive conditions was concluded

– contract variations

– the expenses incurred without involving the building contractor, for

example, for paving and laying out a garden

For question 22eState the expenses incurred for the maintenance or refurbishment

of the owner-occupied home. It concerns, for example, expenses for

an extension, placing a dormer window, replacing window cases or

paintwork.

For question 22fYou must state the home acquisition debt on 31 December 2010.

It concerns the loans for the purchase of the house or for the

refurbishment and maintenance of the house. Debts you incurred

for the financing costs and for the buyout of ground rent are also

included. If the additional loan scheme applied in 2010 or before, this

may influence the amount of the home acquisition debt.

For question 22hThe WOZ value is mentioned in the WOZ assessment you received

from your municipal authority. WOZ stands for Waardering

Onroerende Zaken or Valuation of Immovable Property. Are any

annexes, such as a garage, mentioned separately in the WOZ

assessment? Or did you receive a separate WOZ assessment for

these annexes? In that case, add up the WOZ values if these annexes

are part of the house.

Reference date 1 January 2009For the year 2010, the WOZ value with value reference date 1

January 2009 applies. This is mentioned in the WOZ assessment you

received at the beginning of 2010 from your municipal authority.

Newly-built houseDid you buy a newly-built house? In that case, use the value of the

WOZ assessment issued by the municipal authority, even if it only

refers to the land or to a partially finished house.

More information about what you should do if you objected

against the WOZ assessment or if you did not receive a WOZ

assessment can be found in the supplementary explanation

Owner occupied home (for non-resident taxpayers). See page 7

for information about how to download or order this explanation.

If you opted for resident taxpayer statusIn that case, take into account your house abroad and possibly your

house in the Netherlands if it was subject to a special situation. You

must also state the income that is taxed in another country under


The fact is that you can request a tax relief. See the explanation for

question 54.

If you were living in Germany and received an EigenheimzulageThe Eigenheimzulage is a periodic German government benefit. The

Eigenheimzulage, including any child allowance, should be stated in

question 24 and also in question 54a.

If you did not opt for resident taxpayer statusIn that case, you may not enter the data about your

owner-occupied home in your country of residence. If you

had another house in the Netherlands, this house is usually

part of box 3. In special situations, your (second) house in the

Netherlands is temporarily still subject to the home ownership

scheme. As a result, the interest, for example, is deductible.

These special situations are mentioned in the previous text.

Please bear in mind that these conditions only apply to your

(owner-occupied) home in the Netherlands.

30

For question 22iYou must add an amount to your income for your owner-occupied

home: the notional rental value. The notional rental value is a

percentage of the WOZ value of the owner-occupied home that was

your principal residence. Use the Table for the notional rental value to determine the notional rental value.

Table for the notional rental value Value of the house Notional rental value


– € 12,500 0%

€ 12,500 € 25,000 0.20%

€ 25,000 € 50,000 0.30%

€ 50,000 € 75,000 0.40%

€ 75,000 € 1,010,000 0.55%

€ 1,010,000 – € 5,555 + 0.80% of the

value exceeding € 1,010,000

An owner-occupied home for part of the yearIf you only had an owner-occupied home for part of the year, you

must also state a part of the notional rental value. If, for example, you

had an owner-occupied home for six months, half of the notional

rental value will apply.

Tax partnersIf you had a tax partner throughout 2010, you both first state the

total of the notional rental value and the total of the deductible items.

Subsequently, you may apportion the balance between the income

from and the deductible items for to the owner-occupied home

between yourselves. Any apportionment is acceptable, as long as the

total adds up to 100%.

Please note!You may only apportion the balance between the income from and

deductible items for the owner-occupied home between yourself and

your tax partner. It is not possible, for example, for one tax partner to

merely state the notional rental value and for the other tax partner to

merely state the expenses.

Two or more owners/occupants who are not tax partnersWere you, together with one or more persons, the owner of your

owner-occupied home and were you not each other’s tax partners

throughout the year? In that case, each occupant must state his own

portion of the notional rental value that is proportionate to his share in

the ownership of the house.

ExampleYou owned 75% of the house and your housemate owned 25%.

In that case, you state 75% of the notional rental value and your

housemate 25%.

For question 22jDid you take out a savings-based or endowment mortgage for

financing your owner-occupied home? In that case, you usually paid

premiums for a capital sum insurance policy. You later redeem your

mortgage using the payment under this insurance. But you can also

save yourself for redeeming your mortgage.

Therefore, you can redeem your mortgage in two ways:

– You took out a capital sum insurance policy with an insurer.

With the capital sum insurance, you insure yourself for a capital.

You use this capital to redeem your mortgage or loan for your

owner-occupied home later. This is called a capital sum insurance

policy associated with home ownership.

– You opened a savings account associated with home ownership

with a bank.

As from 1 January 2008, you can use a savings account associated

with home ownership to save for redeeming your mortgage or

loan. This is also called 'bank saving'. A savings account associated

with home ownership may also include an investment account

associated with home ownership.

Tax advantagesThe capital sum insurance associated with home ownership and the

savings account associated with home ownership have the same tax

advantages.

Tax-freeA capital sum insurance policy associated with home ownership and

a savings account associated with home ownership are part of box 1.

This means that you do not pay tax on the capital you accrue during

the saving period (term). Nor on the interest you receive.

ExemptionThe moment you redeem the mortgage or loan using the amount

saved, an exemption applies up to a certain maximum amount. In that

case, you do not have to pay tax on the amount saved, nor on the

interest.

Deduction of interestDuring the term of the (mortgage) loan, you pay interest. You may

deduct the interest on the loan for the owner-occupied home (home

acquisition debt) in the income tax return. You may deduct the

interest as expenses for the owner-occupied home in box 1.

More information about the capital sum insurance associated

with home ownership, the savings account associated with home

ownership and the investment account associated with home

ownership can be found on www.belastingdienst.nl. Or call the

Tax Information Line Non-resident Tax Issues: +31 55 538 53 85.

For question 22kDid you temporarily let your owner-occupied home in 2010? For

example, during holidays or a short stay abroad? In that case, your

house will remain subject to the home ownership scheme (box

1) despite the temporary letting. This means that, for the period

including the temporary letting, you state the following:

– the notional rental value in question 22i

– the deductible interest and financing costs in question 22m

– any payments for a long-term ground lease, building and planting

rights or a perpetual hereditary lease in question 22n

In addition, you state 70% of the rent received for the rental period

in this question. During this period, the house continues to be your

principal residence and is subject to the home ownership scheme.

More information about temporary letting and letting part of

your owner-occupied home can be found in the supplementary

explanation Owner-occupied home (for non-resident taxpayers). See page 7 for information about how to download or order this

explanation.

For question 22mDeductible expenses for the owner-occupied home are:

– (mortgage) interest and financing costs

– periodic payments for a long-term ground lease, building and


31

Do you have few or no deductible expenses for your owner-occupied

home? In that case, you may be entitled to the deduction due to little

or no home acquisition debt. See question 22t.

Deductible interest and financing costs for the owner-occupied homeIt concerns deductible interest and financing costs of the loans you

took out for the purchase of your house or for the refurbishment or

maintenance of your house (the home acquisition debt). You need to

have paid the interest and costs in 2010. You may not deduct other

costs you incurred for your owner-occupied home, such as the costs

of maintenance and refurbishment.

Deduction of interest for a maximum of 30 yearsYou may deduct the interest for a maximum of 30 years. If you took

out the loan before 1 January 2001, the 30-year period starts on

1 January 2001.

The following can be deducted:– interest on loans for financing and purchasing your house (the

home acquisition debt)

– interest on loans for financing costs relating to taking out the loan

for the purchase of your house, for example, for the handling fee

– interest on loans for financing costs relating to the purchase,

refurbishment or maintenance of your house, for example, notarial

charges

– interest on loans for the buyout of a long-term ground lease,

building and planting rights or a perpetual hereditary lease

– periodic payments for a long-term ground lease, building and


– penalty interest or remortgaging costs paid

– notarial charges and cadastral fees for the mortgage deed

– interest during construction pertaining to the period after the sales

contract including resolutive conditions was concluded

– handling fee

The following applies to this: you may deduct no more than 1.5%

of the debt with a maximum of € 3,630. If you paid more for the

handling fee, you may deduct the excess relating to 2010, in 2010.

You may deduct the remainder during the term of the loan in equal

yearly portions, starting in 2011.

– valuation costs (only to obtain a loan)

– mediation fees for obtaining the loan and the costs of the

application for the Nationale Hypotheek Garantie or National

Mortgage Guarantee

– under certain conditions: interest on and costs of a refurbishment

deposit or a new building deposit

The following is not deductible:– redemption of the home acquisition debt

– mediation fees for the purchase of the house, for example the

handling fee

– transfer tax and turnover tax

– notarial charges and cadastral fees for the purchase deed

– interest during construction for the period before the sales contract

including resolutive conditions was concluded

– costs of maintenance and refurbishment

Under certain conditions, you may be entitled to a deduction for a

nationally listed building in the Netherlands.

– interest on and costs of loans not being home acquisition debt, for

example a loan to purchase a car

– interest on and costs of loans not being home acquisition debt

under the additional loan scheme

– interest on loans for the owner-occupied home, taken out between

tax partners or housemates themselves

– interest on loans you took out for a house which you bought from

your tax partner or housemate

This only applies to the part of the debt exceeding the original debt

on that house.

– interest on loans you took out to pay deductible interest on and

costs of loans

For example, a loan to pay the penalty interest or interest during

construction. You may deduct the interest on a loan you took out

before 1 January 2001 to pay deductible remortgaging costs or

interest during construction.

– premiums for a capital sum insurance policy associated with home

ownership and payments into a savings account associated with

home ownership

Special rulesSpecial rules for the deductibility of interest and financing costs apply

in the following situations:

– You borrowed money for the maintenance or refurbishment of the

owner-occupied home and the money has not yet been used.

– Your loan is placed in a separate account that was especially opened

for the maintenance or refurbishment: a refurbishment deposit.

– Your loan is placed in a separate account that was especially

opened for building a new house: a new building deposit.

Refurbishment loan not yet usedDid you borrow money for the maintenance or refurbishment of the

owner-occupied home? And has the money not yet been used for the

refurbishment? In that case, the interest and financing costs may still

be deductible as expenses for the owner-occupied home.

The loan must have been taken out for the maintenance or

refurbishment of the owner-occupied home. You may fully deduct

the interest and financing costs for up to six months after the loan

was taken out. After six months, the interest on the loan is only

deductible once you have paid the maintenance or refurbishment

costs. The refurbishment costs may also have been paid from another

account. The interest on the loan is deductible if you could withdraw

the money borrowed at any time. You need to deduct the interest

received on the credit balance that you have not yet used for the

refurbishment from the interest and costs paid.

You already paid the refurbishment costs yourselfIf you entered into the loan during or after the refurbishment, you may

have already paid (part of) the refurbishment costs yourself. Do you

take out a refurbishment loan within six months after the refurbishment

has started? In that case, the interest on and the costs for a

refurbishment loan are also deductible as costs for the owner-occupied

home, up to the amount of the costs you incurred in that period.

Two-year scheme for a refurbishment depositIf the amount borrowed is placed in a separate account that was

especially opened for the maintenance or refurbishment, this is called

a refurbishment deposit. You may fully deduct the interest on and

financing costs of the refurbishment deposit for a maximum period

of 2 years after the loan was taken out. This only applies as long as

the deposit is used for maintenance or refurbishment. You need to

deduct the interest you receive on the balance of the deposit from

the interest and costs paid.

Does the maintenance or refurbishment cease earlier? In that

case, the interest on the remainder of the deposit will no longer be

deductible. You need to state the remainder of the deposit in box

3. Only the interest on the part of the loan that was used for the

maintenance or refurbishment may then be deducted.

32

Home acquisition debt and refurbishment depositOnly the part of the loan that can eventually be classified as home

acquisition debt is considered to be home acquisition debt in box 1.

Other parts are part of box 3. This applies, for example, to costs that were

included in the financing and cannot become home acquisition debt.

Two-year scheme for a new building depositIf the amount borrowed is placed in a separate account that was

especially opened to build the house, this is called a new building

deposit. In that case, you may fully deduct the interest and financing

costs of the new building deposit for a maximum period of 2 years.

You need to deduct the interest you receive on the balance of the

deposit from the interest and costs paid.

When does the two-year period start?The two-year period starts as soon as the sales/building contract has

been signed. A loan has often not yet been taken out then. The loan

is usually taken out later and only paid upon transfer of title to the

house under construction before a civil-law notary. In that case, the

two-year period starts at the moment of the transfer of title before the

civil-law notary.

Not using the two-year schemeDo you not want to use the two-year scheme for a refurbishment

deposit or a new building deposit? In that case, you may only deduct

the interest and costs on the part of the loan of which you actually

used the money for the purchase, refurbishment or maintenance of

the owner-occupied home. The part of the loan you have not yet

used for your owner-occupied home is part of box 3. You may not

deduct the interest and costs of this part of your loan in box 1. In

that case, your refurbishment or new building deposit is also part

of the capital yield tax base in box 3. You may not offset the interest

you receive on the deposit against the paid interest and costs of your

owner-occupied home.

Your mortgage debt already existed on 31 December 1995Did the mortgage debt on your house already exist on 31 December

1995? In that case, you may deduct the interest on this mortgage

debt. The same applies if you did not use the loan for the purchase

of the house or for the refurbishment or maintenance of the house. A

condition is that the mortgage debt is still related to the same house

in 2010 and that the house was still your owner-occupied home.

No tax partners, but still an owner-occupied home togetherWere you not each other’s tax partners in 2010? But did you still

have an owner-occupied home together? In that case, you may only

deduct the (mortgage) interest and costs that related to your share

in the home acquisition debt. Did you pay less? In that case, you may

only deduct the amount paid.

ExampleYour share of the home acquisition debt was 3/4, and your

housemate’s was 1/4. In that case, you may deduct no more than

75% of the total interest for the owner-occupied home, even if you

paid all the interest in 2010.

Do you have periodic payments for a long-term ground lease,

building and planting rights or a perpetual hereditary lease? In that

case, you need to take your share in the ownership of your house into

account. You may deduct no more than the part of these costs which

is proportionate to your share in the ownership of the house.

ExampleYou and your housemate each owned half of the house. In that case,

you may deduct no more than half of the periodic payments for a

long-term ground lease, building and planting rights or a perpetual

hereditary lease with regard to the owner-occupied home, even if you

paid all these costs in 2010.

For question 22nIf the land on which your house is built does not belong to you, you

pay a monthly or annual amount for this to the landowner. These

periodic payments for a long-term ground lease, building and

planting rights or a perpetual hereditary lease are deductible. You

may deduct the payments you made in 2010.

A long-term ground lease and building and planting rights are often

for a fixed period. A perpetual hereditary lease is a perpetual right to

use someone else’s land.

The following is not deductible:– buildings insurance premiums

– lump sums to buy out a long-term ground lease, building and


If you buy out a long-term ground lease, building and planting

rights or a perpetual hereditary lease, the interest on the loan you

take out to finance the lump sum is usually deductible

– premiums for a capital sum insurance policy associated with home

ownership

– amounts transferred to a savings account associated with home

ownership

For question 22tIn 2010, did you have an owner-occupied home that was your

principal residence? And did you have little or no home acquisition

debt, as a result of which you paid little or no (mortgage) interest?

In that case, you may be entitled to a 'deduction due to little or no

home acquisition debt'. You may be entitled to this deduction if

the notional rental value exceeds the deductible expenses, such

as the (mortgage) interest. The deduction is usually equal to the

difference between the notional rental value and the deductible

expenses. On balance, you therefore do not pay income tax on your

owner-occupied home as a result of this deduction.

ExampleNotional rental value € 1.500

Deductible (mortgage) interest and costs € 1.200 –

Balance of income from and deductible items

for the owner-occupied home € 300

Deduction due to little or no home acquisition debt € 300

Use the calculation tool below to determine the amount of the deduction.

33

Calculation tool for the deduction due to little or no home acquisition debt

Notional rental value Reproduce A

from question 22iTotal deductible items for the owner-

B –

occupied home

Reproduce from question 22pSubtract: A-B=C Deduction due to littleor no home acquisition debt

C

Please note!Only enter C in question 22t if the amount is positive.

Tax partnerIf you had a tax partner throughout 2010, you must apportion

the deduction due to little or no home acquisition debt the same

way you apportioned the balance between the income from and

deductible items for the owner-occupied home.

23 Maintenance received and

related lump sum payments

You need to pay income tax on maintenance (and lump sum

maintenance payments). You may deduct the expenses you incurred

in order to obtain or retain maintenance.


In that case, take your joint income in the Netherlands and abroad.

You must also state the income that is taxed in another country under



question 54.

For question 23aYou need to state the following maintenance payments:

– maintenance you received for yourself from your ex-partner

– lump sum maintenance payments

– rent that your ex-partner continued to pay for your rented house

– amounts that you received for settlement of pension rights or

annuities for which premiums have been deducted

– the notional rental value of the house

This only applies if you lived in a house in 2010 that was (jointly)

owned by your ex-partner under a (provisional) maintenance

arrangement. Was part of this house (jointly) owned by your

ex-partner? In that case, you state a proportionate part of the

notional rental value.

What not to state?You need not state the maintenance you received for your children.

This is not taxed.

Please note!In this question, you do not enter the maintenance which you

received for yourself from Social Services. You enter this maintenance

in question 15.

For question 23bDid you incur expenses in order to obtain or retain the maintenance

or the lump sum payment? In that case, you may deduct these

expenses. It concerns, for example:

– lawyer’s fees


– postal charges

– travel expenses


Non-deductible expensesYou may not deduct the expenses of arranging the division of the

estate.

24 Regular payments and related

lump sum payments

You must state regular payments from which your employer did not

have to withhold wage tax and national insurance contributions. You

may deduct the expenses you incurred in order to obtain or retain

these payments.

If you opted for resident taxpayer statusIn that case, take your joint income in the Netherlands and abroad.




question 54.

If you did not opt for resident taxpayer statusIn that case, only take your income in the Netherlands. You must

also state the income that is taxed in another country under a tax

treaty. This does not mean that you need to pay double tax. The

fact is that you can request a tax exemption. See the explanation

for question 55.

You must state, for example, the following regular payments:

– regular government grants for your owner-occupied home

– regular payments because you were disabled, ill or had an accident

– other regular payments and provisions, including annuity

instalments from which no wage tax and national insurance

contributions were withheld

Provisions are payments in a form other than money, therefore

payments in kind.

For question 24a

Regular government grants for your owner-occupied homeIt concerns the following government grants:

– annual contributions for subsidised owner-occupied housing

– municipal housing subsidies, if you had an owner-occupied home

in Germany: the Eigenheimzulage

Were you the sole owner?Were you the sole owner of the house on the first day of residence?

In that case, state the full grant you received from the government.

Were you the owner together with someone else?Were you the owner of the house together with someone else on

the first day of residence? For example, because you were married

34

in community of property or you bought the house together with a

housemate? In that case, the following applies:

– If you were living in the house with a co-owner in 2010, you state a

proportionate part of the government grant.

Did you, for example, own half? In that case, you state half of the

government grant. This also applies if the grant was paid in your

name only.

– If, in 2010, the co-owner did not live or no longer lived in the

premises, you state the full grant.

If you had an owner-occupied home in GermanyYou need to apportion the Eigenheimzulage, including the child

allowance, between yourselves in proportion to the right of

ownership.

If, however, you are married in community of property, each should

state half of the grant.

This also applies if the grant was paid in your name only. In that case,

each should state half of the grant.

For question 24bHere, you enter the regular payments (for example, under a private

occupational disability insurance policy) which you received because

of disability, illness or an accident.

For question 24cThe following regular payments and provisions need to be stated:

– regular student grants

– annuity payments from which no wage tax and national insurance


– payments under annuity insurance policies which you took out with

a foreign insurance company

– compensations for discontinuation of farming which you received

from the Agricultural Development and Rationalisation Fund

– regular payments as a result of discontinuing your business

– regular payments of income (from work) that you missed out on or

would miss out on

– regular payments as a result discontinuing or refraining from work

or services

– regular payments under a right of entitlement that you used to

reduce your old-age reserve

– regular payments to which you were not entitled, but which you

received anyway from a legal person (for example a regular student

grant from a family trust)

– regular payments as a compensation for missing out on income or

as a contribution to a person’s maintenance

– lump sum payments of the aforesaid regular payments and

annuities

– German Elterngeld

Please note!Did you take out annuity policies after 15 October 1990? And did you

still pay premiums for these after 1991? If you redeemed this annuity

in 2010, you state this lump sum annuity payment in question 28a.

What do you enter in another question?You do not enter the following regular payments in this question:

– sickness benefits

You state these benefits in question 14a

– WAO and WIA benefits


– benefits under the Invalidity Insurance (Self-Employed Persons)

Act (Wet arbeidsongeschiktheidsverzekering zelfstandigen or Waz)


What not to state?You need not state, for example, the following (regular) payments:

– rent benefit, healthcare benefit, childcare benefit and

supplementary child benefit

– benefits from the municipality for childcare if you were a single

parent

– student finance under the Student Finance Act (WSF)

– allowances under the Study Costs Allowances Act (WTS)

– student loans

– one-off student grants

– child benefit

– the care allowance for multiple and severely physically disabled

children living at home (TOG)

For question 24eYou may deduct the expenses you incurred in order to obtain or

retain taxable regular payments and provisions. It concerns, for

example:

– lawyer’s fees


– postal charges

– travel expenses


Non-deductible expensesThe following expenses are not deductible:

– premiums you paid for the payment

These may be deductible in question 27.

– study costs

These should be deducted as study costs and other educational

expenses in question 38.

More information about regular payments (in money

or in kind) can be obtained from the Tax Information Line


25 Other income

By other income we mean:

– the taxable part of a payment received under a capital sum

insurance policy

– rent or ground rent for a period before 1 January 2001 which you

or your minor children only received in 2010

Taxable part of a payment received under a capital sum insurance policyIn 2010, did you or your minor child receive a payment under a

capital sum insurance policy that already existed on 31 December

2000? And is the payment higher than the premiums paid? In

that case, the payment has an interest component. This interest

component may be taxed. The interest component is the payment

less the premiums paid. State the taxable part of this amount in your

tax return.

More information about the taxable part of the payment

under a capital sum insurance policy and the exemption for

a capital sum insurance policy can be obtained from the Tax


35

This does not include a payment under a capital sum insurance policy

associated with home ownership. You enter this as income from the

owner-occupied home in box 1.

Please note!For capital sum insurances, also state the interest component you

received in 2010 for the period after 31 December 2000. Ask your

insurance company for the amount of the interest.

Rent or ground rentIn 2010, did you or your minor children receive rent or ground rent

for a period before 1 January 2001? State this income in your tax

return for 2010. Expenses which you incurred for this income cannot

be deducted. Only enter the part of the income for the period before

1 January 2001.

If you opted for resident taxpayer statusIn that case, take your joint income in the Netherlands and abroad.




question 54.

If you did not opt for resident taxpayer statusIn that case, take your income in the Netherlands. You only state

the rent and ground rent. You must also state the income that is

taxed in another country under a tax treaty. This does not mean

that you need to pay double tax. The fact is that you can request

a tax exemption. See the explanation for question 55.

26 Negative personal allowance

Did you or your tax partner as yet receive a reimbursement in 2010

or did you receive a refund for expenses that you deducted prior to

2010? In that case, you must rectify this in your tax return for 2010.

It concerns refunds or reimbursements received for:

– maintenance and other maintenance obligations

– expenses of a (nationally) listed building; it may also concern a

future subsidy (subsidie-op-termijn) which is offset against a loan

from the National Restoration Fund

– a waived loan to a starting business which we classified as an

'Agaath' loan or as venture capital

– medical expenses and other extraordinary expenses which you

deducted for 2001 to 2008

– specific medical expenses which you deducted for 2009

– study costs and other educational expenses which you deducted

for a previous year

For question 26aDoes the refund received exceed the amount that you deducted

previously? In that case, you now only have to state the amount

deducted previously.

Tax partnerDid your tax partner deduct the amount prior to 2010? In that

case, your tax partner must also state the refund or reimbursement

received. You must also do this if, in 2010, you were living with a

housemate without being married, and did not opt for tax partnership.

DivorcedWere you divorced? Or were you still officially married, but were

you living permanently separated during part of the year? Or do you

no longer live together? In that case, the person who received the

reimbursement should state this.

27 Expenses for income provisions

You can take out insurance or you can save for additional income

yourself. For example, for additional income (annuity) when you

retire. The annuity insurance premiums or the amounts you pay

into an annuity savings account may, under certain conditions, be

deducted from your income. You may also be entitled to deduction

for other income provisions. Below, you will find an overview of the

possibilities. It then always concerns additional income which you

receive periodically (for example monthly or yearly). Therefore, it does

not concern a lump sum payment, such as a capital sum insurance

policy. You pay tax on the payments.


The following payments may be deducted:

– premiums or payments for annuities as (supplement to your)

pension

– premiums or payments for annuities as (supplement to a) pension

for surviving dependants

– premiums for an annuity for a disabled child or grandchild that is of

age

– occupational disability insurance premiums

– voluntary contributions under the Surviving Dependants Act

You must have paid the premiums yourself or paid the amounts

yourself.

Please note!As an employee, you often pay pension contributions. You may not

deduct these contributions here. Your employer has already deducted

the contributions from your wage. As a result, you already paid less

tax.

Annuity insurance or annuity savings accountAn annuity is additional income when you retire. You can take out

insurance for this or you can save money yourself in an annuity

savings account. In that case, the amount in your savings account

must be used at a certain point in time to purchase an annuity.

The annuity insurance premiums or the payments into an annuity

savings account may be deducted from your income. An important

condition is that you have a pension deficit. For example, because

you did not accrue a pension, or accrued insufficient pension, with

your employer.

The same applies to an annuity investment account as to (the

payment into) an annuity savings account. Where 'annuity savings

account' is mentioned, you can also read 'annuity investment

account'.

36

Types of annuitiesFor expenses for income provisions, it concerns the following types of

annuities:

A life annuityIn that case, you will receive annuity payments until you die. The

payments should not cease before your death. The payments may

start at any given time, but no later than the year in which you turn 70

years of age.

A temporary life annuityIn that case, you will receive annuity payments for at least 5 years,

starting no sooner than the year in which you turn 65 years of age.

These payments start no later than the year in which you turn 70

years of age and cease at a fixed end date, for example when you

turn 80 years of age. The annual annuity instalments may not exceed

€ 20,479.

A surviving dependants’ annuityIn that case, surviving dependants receive an annuity payment upon

your or your partner’s death. Additional rules apply to the term of the

instalments to be received.

For questions 27a and bYou may only deduct an amount if you have a pension deficit.

You may also have a pension deficit while being employed and

accruing a pension. In order to find out whether you may deduct

an amount, you first have to determine whether you have a pension

deficit.

Do you have a pension deficit? In that case, you have 'room' to

deduct an amount. The maximum amount of your deduction is

determined by your annual margin and your reserve margin. You can

use the Calculation tool for annuity premiums or the 2010 Tax Return Program to calculate your deductible amount. These programs can be

found on www.belastingdienst.nl.

Annual marginDo you have a pension deficit for 2009? In that case, you have an

annual margin in 2010.

Reserve marginDid you not use the annual margins for 2003 to 2009? In that case,

you have a reserve margin in 2010. You did not use the annual margin

if, for example, you did not pay annuity premiums during this period.

Calculation tools for the deductible amountYou can use the Calculation tool for annuity premiums or the 2010 Tax Return Program to calculate the deductible amount. These can be

found on www.belastingdienst.nl.

You can also use the Calculation tool for the annual margin for 2010

to determine your annual margin. You use the Calculation tools for the unused annual margin to calculate you unused annual margin

for 2003 to 2009. These calculation tools can be found in the

supplementary explanation

Expenses for income provisions.

For question 27cAre or were you an entrepreneur? In that case, you may use your

retirement reserve or discontinuation profit to purchase an annuity.

Additional rules apply to this. More information about this can

be found in the supplementary explanation Expenses for income provisions.

For question 27dDid you pay premiums for annuities of which the payments will

accrue to your disabled child or grandchild that is of age? In that

case, you may fully deduct them if the payment meets the following

conditions:

– The payment is used to support the child or grandchild in

accordance with his station in life.

– The payment will only cease when the child or grandchild dies.

For question 27eDid you pay premiums for private occupational disability insurances

that entitle you to regular payments in case of disability, illness or

an accident? In that case, you may deduct these. For example,

insurances to cover the WIA shortfall (Work and Income (Capacity

for Work) Act) or the Surviving Dependants Act shortfall. It concerns

regular payments on which you owe income tax and national

insurance contributions.

It does not concern:

– premiums which your employer took into account when

withholding wage tax and national insurance contributions

– premiums for the compulsory insurances under the Sickness

Benefits Act and the WIA

– premiums for insurances that pay out lump sums, such as capital

sum insurances

– healthcare insurance premiums

For question 27fPremiums in order to remain entitled to a surviving dependants’

benefit under the Surviving Dependants Act (Anw) may only be

deducted in a special situation.

Were you born between 1 January 1950 and 1 July 1956 and has

your entitlement to a surviving dependants' benefit been wholly or

partly lost due to the introduction of the Anw in 1996? Only then may

you deduct the premiums.

For question 27hYou may deduct the annuity premiums and deposits into an annuity

savings account in 2010 if you paid them in 2010. You may also

deduct the premiums in 2010 which you paid after 31 December

2010, but before 1 April 2011. We call this ‘to carry back’. The

premiums and deposits which you carried back may not be deducted

again.

Please note!Starting 2011, it will no longer be possible to carry back premiums

and deposits! You may then only deduct premiums paid in 2011 in

your tax return for 2011.

Did you enter an amount in question 27c? In that case, you need to

have paid the premium or made the deposit in 2010 or before 1 July

2011.

Have expenses for income provisions not oronly partially been deducted?In the past, did you not deduct all premiums paid? Or did you only

deduct part of the premiums paid? In that case, you may take this

into account for your annuity in the payment phase (the so-called

balancing method) or for the complete or partial surrender of the

annuity (tax-free payment).

More information about this can be found in the

supplementary explanation Expenses for income provisions (for non-resident taxpayers). See page 7 for information about how to


37

28 Lump sum annuity payments

that were not subject to wage

tax and national insurance

contributions and other negative

expenses for income provisions

Did your annuity insurance, annuity savings account or a certain

compulsory occupational pension scheme no longer meet the tax

conditions? In that case, you must state an amount. This applies, for

example, in case of a donation, sale or pledge of an annuity insurance

policy. See also You no longer meet the conditions for deduction and you have an annuity insurance policy or occupational pension scheme for other situations in which you no longer meet the fiscal conditions

either.

For question 28aFor this question, you only enter the lump sum payment from which

no wage tax and national insurance contributions were withheld. For

example, a lump sum payment after you have become unfit for work.

You enter the lump sum payment from which wage tax and national

insurance contributions were withheld in question 15.

Here, you also state the negative expenses for income provisions. This

is the case if you:

– the annuity was not converted in time or did not become payable

in time after the contract date

– the annuity did not become payable in time after death

– no longer meet the conditions for deduction and you have an

annuity insurance policy or occupational pension scheme

Annuity was not converted or did not become payable in timeafter the contract dateHas your annuity contract expired? In that case, you must convert the

annuity or have it become payable in time. You have a certain period

of time to do so. For annuity contracts that expired between 30 June

2009 and 1 January 2010, this term ends on 31 December 2010. The

inspector may grant you an extension of this period if, due to special

circumstances, you were unable to convert the annuity or have it

become payable in time.

Do you have an annuity contract that expired between 30 June 2009

and 1 January 2010 and was the annuity not yet converted or did it

not yet become payable on 31 December 2010? And have you not

been granted an extension of the period for this? In that case, you

must enter the value of the annuity on 31 December for this question.

In many cases, you must also pay revisionary interest.

Annuity did not become payable in time after deathIf, after a death, a surviving dependants' annuity must become

payable, the following applies:

– If the death took place in 2009, you have until 31 December 2011

for the annuity to become payable.

– If the death took place in 2010, you have until 31 December 2012

for the annuity to become payable.

The inspector may grant you an extension of the period if, due to

special circumstances, you are unable to have the annuity become

payable in time. In this case, too, the entire value of the annuity will

be taxed on the final date and you have to pay revisionary interest in

many cases, if the annuity does not become payable in time.

Please note!You only state negative expenses for annuity policies which you took

out after 15 October 1990 and for which you still paid premiums after

1991.

You no longer meet the conditions for deduction andyou have an annuity insurance policy or occupational pension schemeIn the following examples, you no longer meet the conditions:

– You donated, sold or pledged the annuity insurance to somebody.

– You changed the conditions of the annuity insurance or

occupational pension scheme in such a way that the insurance or

scheme no longer meets the statutory conditions.

– You are no longer the account holder of the annuity savings

account

– You unblocked the balance of the annuity savings account or you

pledged the account

Pledging means that you took out a loan with the account as

security.

What amount do you need to state?

You have an annuity insurance policy or occupational pension schemeYou enter the value of your annuity insurance or occupational pension

scheme at the time when it no longer met the tax conditions. With

regard to annuity insurances of which the payments had not yet

started, you enter (at least) the total amount of all premiums you paid

for the annuity.

You have an annuity savings accountYou enter the credit balance of your annuity savings account at the

time when it no longer met the tax conditions. This is (at least) the

total amount of the deposits you made earlier.

Paying revisionary interestYou pay income tax and national insurance contributions, but also

revisionary interest, on negative expenses for income provisions.

Revisionary interest is the interest you pay because (in retrospect)

you erroneously deducted amounts. You pay this interest in order

to compensate for this. For this, complete question 52 and read the

explanation for this question. The amount of the revisionary interest is

stated in your assessment.

For question 28bEnter the total of the premiums which were refunded to you in 2010

and which you deducted previously for:

– annuity insurance

Premiums are only refunded if you cancelled the annuity within

30 days after concluding the contract. After this period has

expired, an annuity is considered to be surrendered. What this

means for you in that situation can be found in You no longer meet the conditions for deduction and you have an annuity insurance policy or occupational pension scheme.

– private insurance for regular payments in case of disability, illness

or an accident

More information about negative expenses for income

provisions can be obtained from the Tax Information Line

Non-resident Tax Issues: + 31 55 538 53 85.

38

29 Substantial interest

Did you have a substantial interest in a company or cooperative in

2010? In that case, you may have to pay tax on the financial gains

that resulted from this. There are two types of gains you can have:

– regular gains, such as dividend

– capital gains, such as profits from the sale of shares

If you opted for resident taxpayer statusIn that case, take the substantial interest in the Netherlands and

abroad into account. You must also state the gains from a substantial

interest that are taxed in another country under a tax treaty. This does

not mean that you need to pay double tax. The fact is that you can

request a tax relief. See the explanation for question 54.

If you did not opt for resident taxpayer statusIn that case, only take the substantial interest in the Netherlands

into account. It only concerns your own share in the gains from

a substantial interest (and the deductible expenses). You must

also state the gains from a substantial interest that are taxed in

another country under a tax treaty. This does not mean that you

need to pay double tax. The fact is that you can request a tax

exemption. See the explanation for question 55.

What is a substantial interest?You had a substantial interest if, in 2010, you and your possible tax

partner directly or indirectly owned at least 5% of:

– the shares (also per class) in a Dutch or foreign company

– the profit-sharing certificates of a Dutch or foreign company

– the rights of enjoyment (also per class) of the profit-sharing

certificates or shares in a Dutch or foreign company

– the voting rights in a cooperative or association organised on a

cooperative basis

You also had a substantial interest if, in 2010, you and your possible

tax partner had options to acquire at least 5% of the shares (also per

class) in a Dutch or foreign company.

A certificate of participation in an open-end mutual fund is

considered the same as having shares in a company.

In that case, it concerns funds that allow participants to receive

benefits by using money, for example by investing joint accounts.

These investment funds have negotiable certificates of participation.

This can be a Dutch or foreign fund.

More information can be found in the supplementary

explanation Substantial interest (for non-resident taxpayers). This

discusses the following subjects:

– if you had family members with a substantial interest in the

same

company or cooperative

– if you no longer met the 5% requirement

– if the 30% evidence rule applied to you

See page 7 for information about how to download or order this

explanation.

Tax partnerDid you have a tax partner throughout 2010? In that case, calculate

your joint gains from a substantial interest and your joint deductible

expenses. The difference between the total joint gains and the total

joint expenses is the income from a substantial interest. You may

apportion the income as you wish, as long as the total is 100%.

No tax partnerDid you not have a tax partner in 2010? In that case, state your own

gains and deductible expenses. The same applies if you had a tax

partner during part of 2010 and did not opt to be tax partners for the

whole of 2010.

For question 29aState whether it concerns shares, options, profit-sharing certificates,

membership rights or other entitlements, such as a right of usufruct.

If you had shares, also state the class of shares.

OptionsIt should concern options to acquire at least 5% of the shares. State

the number of shares to which the options relate.

For question 29bRegular gains from a substantial interest are, for example:

– dividends and other profit distributions

– the fixed return from a foreign investment institution

You also state the regular gains of:

– the person who was your tax partner throughout 2010

– your minor children

– your tax partner’s minor children

It concerns the gross income. This is the income without deduction of

expenses or any (dividend) tax withheld.

No regular gainsDid you have interest on claims on a company in which you had a

substantial interest? In that case, this is no regular gain. You state this

interest as revenues from providing assets in question 20.

For question 29cYou may deduct expenses you incurred for regular gains.

This may be the following expenses:

– interest on and costs for loans in order to buy shares, options or

profit-sharing certificates of the substantial interest

– bank charges for administering shares

What not to deduct?– pre-paid interest for the period after 31 December 2010 if the

period of the debt ends after 30 June 2011

You may deduct this interest in the year to which the interest relates.

– interest of overdistribution debts on the division of an estate

according to the division of the parental estate or on a statutory

division

Overdistribution debts arise if you received more money from an

inheritance than you were entitled to.

– dividend tax withheld

You state Dutch dividend tax in question 51.

For question 29e

Capital gainsYou have a capital gain, for example, from the sale of shares,

options, profit-sharing certificates or membership rights that are

part of a substantial interest. The gain is the transfer price minus the

acquisition price.

You also state the capital gains of:

– the person who was your tax partner in 2010

– your minor children

– your tax partner’s minor children

39

Transfer priceThe transfer price is the sale amount you receive. It concerns the net

amount, in other words the transfer price minus any transfer costs,

such as selling costs.

Non-arm’s length transferIn case of a fictitious disposal, donation, exchange or non-arm’s

length sale, the economic value will apply.

Fictitious disposalIn certain situations, we handle your shares, options, profit-sharing

certificates or membership rights as if you sold them. We call this

fictitious disposal. We speak of fictitious disposal if you, for example:

– started living permanently separated and no longer had a

substantial interest

– transferred your shares to another person under the law of

inheritance or matrimonial property law

– emigrated

– transferred your shares to your company

– own less than 5% of the shares due to a sale

– received a liquidation payment

– granted a purchase option on your shares, profit-sharing

certificates or membership rights

In a number of cases, you may transfer the tax on the profit on the

disposal (capital gain) to a later point in time.

More information about fictitious disposal and transferring

capital gains can be obtained from the Tax Information Line


For question 29fThe acquisition price is the purchase amount or the economic value

at the time when you acquired the shares.

You may include notarial charges in the acquisition price.

Special situations for the acquisition price are:

– inheriting

– donating

– substantial interest created in 2010

– non-arm’s length acquisition

More information about special situations for the acquisition

price can be found in the supplementary explanation Substantial interest (for non-resident taxpayers). See page 7 for information

about how to download or order this explanation.

For question 29hIf the income from a substantial interest is negative, it will constitute

an offsettable loss from a substantial interest. We offset this loss

against positive income from a substantial interest for the previous

year and possibly against positive income from a substantial interest

in the coming 9 years. Do you have an offsettable loss from a

substantial interest for 2001 or 2002? In that case, you may offset this

loss against positive income from a substantial interest until the tax

year 2011. If you had a tax partner throughout 2010, you may only

offset the loss that you allocate to yourself in your tax return.

More information about offsetting a loss from a substantial

interest can be found in the supplementary explanation

Substantial interest (for non-resident taxpayers). See page 7 for

information about how to download or order this explanation.

30 Assets

Did you have assets in the Netherlands or abroad in 2010? In that

case, you have to state their value as assets in box 3: savings and

investments. It concerns, for example:

– savings

– a second home

– a capital sum insurance policy (not a capital sum insurance policy

associated with home ownership, which you state in box 1)

– shares (if they are not part of a substantial interest)

If you opted for resident taxpayer statusIn that case, complete questions 30 to 32. In doing so, take into

account your assets and liabilities in both the Netherlands and

abroad.

You must also state assets that are taxed in another country under



question 54.

If you did not opt for residenttaxpayer statusIn that case, complete questions 30 to 32. In doing so, you take

into account your assets on which you have to pay tax in the

Netherlands. These are (rights to) immovable property in the

Netherlands (questions 30e and 30f) and rights to the profits of

Dutch companies (question 30i).

What to state?Below, you will find a general overview of what should be stated in

box 3. Information about specific assets can be found further down in

this explanation.

You must state the following assets in box 3:

– your bank and savings balances

– your shares, bonds, profit-sharing certificates and options that are

not part of a substantial interest

– the non-exempt part of your social investments

– the non-exempt part of your investments in venture capital

– your other claims, such as money you lent and cash

– your second home, for example a holiday home

– your other immovable property, for example a house you were

letting

– the non-exempt part of your capital sum insurances

– your entitlements to regular payments, for example annuity

insurance

– your other assets

– your share in an undivided estate

What not to state?You need not state the following assets in box 3:

– the owner-occupied home that was your principal residence

Nor do you state this if you temporarily had an owner-occupied

home, for example in case of a divorce. You state this house in

question 22.

– usufruct - which you acquired under the law of inheritance - of the

house that was your principal residence in 2010

You state this house in question 22.

– movable property for private use or for use within the family, for

example, your own car or the furniture of your house

– the amount saved in your life-course savings scheme

– your business assets

40

– assets, such as premises, which you provided to certain people

who used it for their business

In that case, it concerns, for example, your partner or your minor

child. You state the income from this, such as rent, in question 20.

– shares and suchlike which were part of a substantial interest. You

had a substantial interest if you owned at least 5% of the shares,

options and profit-sharing certificates of a private or public limited

company. You state the income from this in question 29.

– blocked savings balances of € 17,025 or less which were subject

to a salary savings scheme

– rural estates within the meaning of the Estates Act 1928

– forests

– nature reserves

– tax assets

– objects of art and science, except if you primarily had them as an

investment

– claims based on an estate

Claims based on an estateDid one of your parents die? And were they married or were they

living permanently separated? In that case, on the division of the

estate, all property may have passed to the surviving parent. The

surviving parent has also undertaken the obligation to pay all debts of

the estate.

Is this the case and did you, following the division of the estate,

obtain a monetary claim against the surviving parent that was not

yet due and payable? In that case, you need not state this as being a

claim. The surviving parent does not state this amount as a liability in

box 3. However, you must state other claims based on an estate as

assets in box 3.

If your parents were not married, additional conditions apply

to this exemption. In that case, your parents must:

– have run a joint household at least during the final six months

before the death

– be registered in the municipal personal records database as living

at the same address

– have provided for a duty of mutual care before a civil-law notary

Transferring assets from and to box 3Did you temporarily transfer assets or liabilities from box 3 to box 1 or

box 2? And then back to box 3 again? In that case, you must state the

actual income in box 1 or box 2. You must also include your assets

and liabilities in your gains from savings and investments (in box 3) if

the transfer:

– lasted no longer than three consecutive months and there was a

reference date relating to box 3 during that period

– lasted longer than three consecutive months, but no longer than six

consecutive months, and there was a reference date relating to box

3 during that period

This does not apply if you can argue convincingly that the assets

were transferred to box 1 or box 2 for business reasons.

In box 3, you state the value on the reference dates that are closest to

the date on which you transferred the assets.

Whose assets are you stating?

Tax partnerDid you have a tax partner throughout 2010? In that case, you calculate

the total value of your, your tax partner’s, your children’s or your

tax partner’s children’s assets for each reference date. It concerns

children over whom you or your tax partner exercised authority as a

parent and who were under age on the reference date concerned.

No tax partnerIf you did not have a tax partner, state the total value of your and your

children’s assets for each reference date. It concerns the children

over whom you exercised authority as a parent and who were under

age on the reference date. The same applies if you had a tax partner

during part of the year and did not opt to be each other’s tax partners

throughout the year.

Assets of minor childrenState the total value of your children’s assets and liabilities for each

reference date. It concerns children that were under age (younger

than 18 years of age) on the reference dates.

Your child became of age in 2010Did your child become of age (18 years of age) in the course of

2010? In that case, you state the child’s assets on 1 January 2010.

Your child states his own assets on 31 December 2010.

Are you divorced and do you not opt for tax partnership for the whole

year? In that case, state half of your children’s assets and liabilities.

The other parent states half of these children’s assets and liabilities in

his own tax return.

Partial non-resident taxpayer status (30% evidence rule)Did you work in the Netherlands as a foreign expert? And did you opt

for partial non-resident taxpayer status in 2010? In that case, other

rules apply for stating your assets in box 3.

More information about partial non-resident taxpayer status

and the 30% evidence rule can be found in the supplementary

explanation Assets (for non-resident taxpayers). See page 7 for


Share in an undivided estateWere you left an inheritance together with one or more other

persons? In that case, it could be that this inheritance has been/will

be divided among the heirs later. There will be an undivided estate

during the period until the division of the estate. There may also be an

undivided estate in case of a divorce. An estate consists of all assets

and liabilities as well as all pertaining rights and duties. An undivided

estate is an estate which has not yet been divided.

The heirs or entitled parties must each state their own share in the

(income from) the undivided estate. So the income from the estate

is (partially) your income Does the undivided estate include, for

example, a savings account? In that case, you state your share of the

savings account as savings balance in box 3.

ExampleA savings account is part of the estate which has not yet been

divided. There are € 1,000 in this savings account. There are 2 heirs.

Each heir states € 500 in his tax return. Each heir states this amount

in question 30a.



Undivided estate in case of a divorceWhich part of the undivided estate you need to state in your tax

return in case of a divorce depends on the conditions under which

you were married. Are you married in community of property? In that

case, each one states half of the estate.

41

Value and reference datesYou need to take the economic value. Normally, the economic value is

equal to the sale value. However, it is sometimes difficult to determine

the sale value of (part of) your assets, for example because there

is no 'market' for these assets. In that case, you have to make an

estimate of the value. Enter the assets and liabilities you had on the

reference dates 1 January 2010 and 31 December 2010.

Please note!If you did not opt for resident taxpayer status and were not liable to

pay tax throughout the year, different reference dates apply to you

in 2010. As reference dates, you need to the take the beginning and

the end of your tax liability period in 2010. For example: you bought

a second home in the Netherlands on 15 March 2010. You were

not liable to pay tax in the Netherlands from 1 January 2010 to 14

March 2010. In your case, the reference dates are 15 March and 31

December 2010.

For questions 30a and 30bState the total of your bank and savings balances on the reference

dates 1 January 2010 and 31 December 2010. It also concerns

foreign accounts, if any.

The value of the savings balances depends on the moment when

interest is credited. Is your interest credited annually (or more

frequently)? In that case, state the total of the balances on the

reference dates. Therefore, do not state the accrued interest that had

not yet been credited on the reference dates.

More information about savings balances of which the

interest is credited less frequently than annually can be found

in the supplementary explanation Assets (for non-resident taxpayers). See page 7 for information about how to download or

order this explanation.

Exemption for the salary savings schemeIs the total of your blocked savings balances which were subject to

a salary savings scheme € 17,025 or less? In that case, you need not

state this amount. Is the amount higher? In that case, you only need

to state the part exceeding € 17,025. Your tax partner also has an

exemption of € 17,025 for his salary savings scheme. Tax partners

may not transfer this exemption to each other.

Shares subject to a salary savings scheme

Did you have shares that were subject to a salary savings scheme? In

that case, you add the value of these shares to your savings balances

that were subject to this scheme. You state the part exceeding

€ 17,025.

Exemption for blocked balance before deathDo you have a balance in a blocked bank account that can only

be unblocked upon death? In that case, you may be entitled to

an exemption for the balance. It concerns a balance that is only

unblocked upon your or your tax partner’s death or the death of a

relation by blood or affinity, such as your children, parents, brothers

or sisters and their spouses. Does the balance in the bank account,

together with the maximum insured capital under a capital sum

insurance policy that only pays out upon death (see Capital sum insurance that only pays out upon death), exceed € 6,703 per person?

In that case, you state the full amount in box 3. However, does the

total amount not exceed € 6,703 per person? In that case, you are still

entitled to the exemption and you need not state the balance.

For question 30cShares, bonds and suchlike concern, for example:

– shares, bonds, profit-sharing certificates and options that are not

part of a substantial interest

– shares in investment funds

– the non-exempt part of your social investments

– the non-exempt part of your investments in venture capital

Do you have shares, bonds, profit-sharing certificates, options or

shares in investment funds that are listed on the Euronext stock

exchange in Amsterdam? In that case, state the closing prices as

shown in the Official List that is published by Euronext Amsterdam

N.V. on the reference dates. On 1 January 2010, this is the closing

price for 2009. Are the securities not listed on the stock exchange? In

that case, you state the economic value.

Shares subject to a salary savings schemeDid you have shares in 2010 that were subject to a salary savings

scheme? In that case, state the amount exceeding the exemption in

questions 30a and 30b.

Non-exempt part of social investmentsIf you had social investments in 2010, you are entitled to an

exemption on each reference date up to a maximum of € 55,145. This

exemption applies to the total value of your social investments. You

state the value exceeding this exemption.

Non-exempt part of investments in venture capitalIf you had investments in venture capital in 2010, you are entitled to

an exemption on each reference date up to a maximum of € 55,145.

This exemption applies to the total value of your investments in

venture capital. You state the value exceeding this exemption.

More information about exemption for social investments

and investments in venture capital can be found in the

supplementary explanation Assets (for non-resident taxpayers). See page 7 for information about how to download or order this

explanation.

For question 30dOther claims are claims that you did not state anywhere else in your

tax return. For example, money you lent. Cash you have on hand also

needs to be stated in this question. Cash is partly exempt.

Exemption for cashIf you had cash, you have an exemption up to € 500. State the

amount exceeding this exemption. Cash also includes the balance on

a chipcard and the value of gift vouchers and suchlike.

Tax partnerDid you have a tax partner throughout 2010 or did you opt for this? In

that case, the exemption for cash is € 1,000.

Other claims do not include:

– savings balances, bonds and suchlike

– (future) tax assets and receivables from national insurance

contributions

– current (interest) instalments with a term of one year or less

For question 30eA second home is, for example, a holiday home in the Netherlands or

abroad. This is part of your assets in box 3. You state the value on the

reference dates.

42

A second home is not:

– the owner-occupied home that was your principal residence in

2010, nor if you temporarily have an owner-occupied home, for

example in case of a divorce. You state this in question 22

– a house that you let. By this we do not mean the owner-occupied

home which you temporarily let within the two-year period while

awaiting the sale. You state this house in question 30f

– a rural estate within the meaning of the Estates Act 1928, which

you fully owned

Limited ownership and usufruct of a rural estate need to be stated

in question 30i. Do, however, state the second home and any other

buildings that are part of the rural estate.

– a forest or nature reserve which you fully owned

Limited ownership and usufruct need to be stated in question 30i

Value of a second homeDid you have a second home in the Netherlands? In that case, state

the WOZ value with value reference date 1 January 2009. This is

mentioned in the WOZ assessment you received at the beginning

of 2010. Does it concern a house abroad? In that case, state the

economic value. State the value on 1 January 2010 and 31 December

2010. Do you not own the house on one of these dates? In that case,

do not enter ‘0’, but skip the entry field.

For question 30fOther immovable property concerns, for example:

– a house that you let

– a garage that is not an appurtenance of the owner-occupied home,

but is situated a few streets away

– a separate parcel, such as meadowland

Other immovable property does not include the owner-occupied

home that was your principal residence in 2010. You state this in

question 22.

Value of the house as other immovable propertyDid you own a house in the Netherlands which you state as other

immovable property? In that case, state the WOZ value with value

reference date 1 January 2009. This is mentioned in the WOZ

assessment you received at the beginning of 2010. Does it concern

a house abroad? In that case, state the economic value. State the

value on 1 January 2010 and 31 December 2010. Do you not own

the house on 1 of these dates? In that case, do not enter 0, but skip

the entry field.

Did you wholly or partly let the house? In that case, you must state

the WOZ value, unless the tenant has a right to security of tenure. For

the house you let, you state the percentage of the WOZ value from

the Table for the house you let.

Please note!Does it concern a non-independent part of the house that was your

principal residence? And do you meet the conditions of the

room letting exemption? In that case, the part you let is not part of

box 3,

but is subject to the home ownership scheme. See ‘Eigen woning’ in

box 1.

How do you determine the percentage of the WOZ value?In the following situations, a fixed percentage of the

WOZ value applies:

– The tenancy agreement was not on arm’s length terms, because

the rent was much lower or higher than customary. This could be,

for example, if you, as the parent, let the house to your child. In that

case, the percentage by which you must multiply the WOZ value

is 79%.

– You let an independent part of larger premises. The part you let

could not be sold without splitting up the premises. In that case,

the percentage by which you must multiply the WOZ value is 60%.

In all other cases, the percentage by which you must multiply the

WOZ value depends on the annual rent. This is the basic rent on

an annual basis. Did you let the house during part of 2010? In that

case, multiply the basic rent of the 1st month you let the house by 12.

The basic rent is the amount for which you let the house, excluding

payments for energy and the use of furniture, for example.

Table for the house you letDid you determine the annual rent? In that case, use the table below

to determine the percentage by which you must multiply the WOZ

value of the house you let.

Table for the house you letIs the percentage of annual rent relative to the WOZ value In that case,

the percentage

more than but no more than of the WOZ value is

0% 1.0% 60%

1.0% 1.5% 64%

1.5% 2.0% 68%

2.0% 2.5% 72%

2.5% 3.0% 75%

3.0% 3.5% 79%

3.5% 4.0% 82%

4.0% – 85%

ExampleYou own a house in the Netherlands throughout 2010. As from

1 April 2010, you let this house for € 750 per month. This rent is

inclusive of € 75 per month for furniture and soft furnishings. On value

reference date 1 January 2009, the WOZ value of the house was

€ 246,000.

You first calculate the annual rent by multiplying the basic rent of the

first rental month in 2010 by 12. The basic rent is (€ 750 - € 75 =)

€ 675. So the annual rent is (€ 675 x 12 =) € 8,100.

Then you calculate the percentage of annual rent relative to the WOZ

value with value reference date 1 January 2009:

(€ 8.100 : € 246,000) x 100% = 3.29%.

In the first 2 columns of the table, look for the percentage of annual

rent that applies to you. Then, in the third column, you read the

corresponding percentage of the WOZ value. 3.29% is between 3.0%

and 3.5%. The corresponding percentage is 79%. For this house you

let, you enter the following on 1 January 2010 and 31 December

2010 in ‘Overige onroerende zaken’ in box 3: (79% x € 246,000 =)

€ 194,340.

WOZ value of part of your houseDid you let a non-independent part of your house? In that case,

only calculate the percentage of the WOZ value for the part you let.

Did the municipal authority not make a separate assessment of the

WOZ value for the part you let? In that case, you calculate the value

yourself, by comparing the square metres of the let property with the

total number of square metres of the house. You use the following

formula: (WOZ value of the house x number of square metres let) :

total number of square metres of the house. State the outcome of this

calculation in ‘Overige onroerende zaken’ in box 3.

43

ExampleYou let a non-independent part of your house with an area of 30

square metres. The total area of the house is 150 square metres.

The WOZ value is € 270,000. The WOZ value you have to state for the

part you let is (€ 270,000 x 30) : 150 = € 54,000.

In case of a long-term ground lease, you reduce the WOZ value by

the value of the future ground rents. This value is seventeen times the

annual ground rent.

For question 30gInsurances that pay out a capital (a lump sum) when alive or upon

death are part of your assets in box 3. You may be entitled to an

exemption in case of the following insurances:

– capital sum insurance that only pays out upon death

– capital sum insurance that you took out on or before

14 September 1999

Capital sum insurance that only pays out upon deathDo you have capital sum insurance that only pays out upon death,

for example burial insurance that pays out in money or in kind? If the

maximum insured capital together with the exempt blocked balance

before death (see Exemption for blocked balance before death)

does not exceed € 6,703 per insured person, you need not state this

insurance in box 3. It concerns insurance that pays out upon your or

your tax partner’s death or the death of a relation by blood or affinity,

such as your children, parents, brothers or sisters and their spouses.

Is the insured capital of a policy higher than € 6,703? In that case,

you state the full amount in box 3. However, does the total economic

value of all policies not exceed € 6,703 per person? In that case,

you are still entitled to the exemption and you need not state the

insurance.

Capital sum insurance that you took out on or before 14 September 1999 (no capital sum insurance associated with home ownership)Did you take out one or more capital sum insurances on or before

14 September 1999? In that case, you need not state anything if

the joint value on a reference date is € 123,428 or less. Is the value

higher? In that case, you only state the value exceeding € 123,428.

Was the insured capital or the premium increased after 13 September

1999? In that case, you may only use the exemption if this increase

took place based on a clause that already existed on 13 September

1999. In any case, the exemption ceases if the term of the insurance

was extended after 13 September 1999. Tax partners may transfer the

exemption to each other under certain conditions.

Which capital sum insurances need not be stated in box 3?The following insurances are never part of box 3:

– capital sum insurance associated with home ownership

When you receive a payment under this insurance, you state it in

box 1.

– capital sum insurance that only pays out in case of disability, illness

or an accident

More information about capital sum insurances can be


+31 53 538 53 85.

For question 30hAs from 2009, all entitlements to regular payments whose premiums

may be deductible are completely part of box 1. This applies, for

example, to annuity insurances.

Until 2009, you had to state in box 3 (the part of) the insurance

whose premiums you did not deduct. As from 2009, it no longer

matters whether you did not, or not completely, deduct the premiums

in box 1, for example if your annual margin or reserve margin was

insufficient.

In box 3, you also state other entitlements to regular payments

which cannot be part of box 1, because the premiums can never be

deductible. You state the economic value of these entitlements.

Calculating the value of regular paymentsHow do you calculate the value of regular payments which you

receive and which you need to state in box 3? There are three

possibilities:

– The regular payment depends exclusively on a person being alive.

– The regular payment does not depend exclusively on a person

being alive, but also ceases after a fixed period.

– The regular payment does not depend on a person being alive.

More information about the value of your regular payments,

such as annuity insurances, can be found in the supplementary

explanation Assets (for non-resident taxpayers). See page 7 for


For question 30iOther assets include, for example:

– movable property that you rented out in 2010 or had as an

investment, such as art objects

– rights you had in 2010 to movable property, for example the right

to use someone else’s (not your employer’s) car or caravan free of

charge throughout the year

– separated private assets. See also question 50

– usufruct or limited ownership of a savings account (such as bare

ownership: you were the owner, but you were not entitled to

interest)

– usufruct or limited ownership (such as bare ownership) of

premises, a rural estate, forest or nature reserve

In general, it also concerns bare ownership of a house which

serves as the owner-occupied home of the person who has the

usufruct under the law of inheritance.

– right to the use of premises for which you paid an arm’s-length fee

less than once a year

For example, you paid the rent in advance for five years at a time.

Other assets in box 3 do not include, for example:

– usufruct - which you acquired under the law of inheritance - of the

house that was your principal residence in 2010.

You state the notional rental value of this house in question 22.

– movable property for private use or for use within the family, for

example, your own car or the furniture of your house

– art objects: these are generally exempt

– inherited rights to movable property you used yourself

44

31 Debts

Did you have assets in 2010, such as savings, shares or a second

home? In that case, you need to pay income tax on a notional yield

of the average of the value of these assets minus your debts on the

reference dates. Of the debts, you may only deduct the part that

exceeds the threshold of € 2,900. Additional rules apply if you had a

tax partner throughout 2010.

If you did not opt for resident taxpayer status, no threshold applies to

you.

Please note!Only state the debts belonging to the assets which you stated in

question 30.

Whose debts are you stating?It concerns the same persons as those in question 30. Therefore, see

question 30: Whose assets are you stating? on page 40.

For questions 31a and 31dIt concerns, for example:

– debts incurred for consumer purposes, such as for a car or a

holiday

– debts for financing the purchase of shares (other than shares that

are part of a substantial interest), bonds or entitlements to regular

payments

– debts for financing a second home or other immovable property

– debts under the Student Finance Act

– inheritance tax

You state the debts according to their economic value. Only state

the debts that are not part of box 1 or box 2. State the debts on the

reference dates 1 January 2010 and 31 December 2010.

No debts in box 3You need not state the following debts in box 3:

– (mortgage) debt for your owner-occupied home that was your

principal residence (home acquisition debt)

– debts that are not due and payable because you are the surviving

spouse. See also Claims based on an estate on page 40

– current instalments for debts with a term of less than one year

– obligations of which you may deduct the expenses as personal

allowance. It concerns regular donations and expenses for

maintenance obligations, such as maintenance.

– (future) Dutch tax debts and debts pertaining to national insurance

contributions (including interest on underpaid tax and late payment

interest). Sometimes, an exception applies to tax debts. See Tax debts.

– business debts

Remainder of the personal budgetDid you still have part of your personal budget in your account on

1 January 2010 or 31 December 2010? In that case, this amount is

part of your bank and savings balances on the reference date(s).

Remainder in your account on 1 January

Does it concern a remainder of your personal budget for 2009

or 2008 on 1 January 2010? And do you have to repay this (in

part) to your care administration office or is it settled with your

personal budget for 2010? In that case, the amount you need to pay

back (or the amount that is settled) is also part of your debts on

1 January 2010.

Remainder in your account on 31 December

Does it concern a remainder of your personal budget for 2010 or

2009 on 31 December 2010? And do you have to repay this (in part)

to your care administration office or is it settled with your personal

budget for 2011? In that case, the amount you need to pay back (or

the amount that is settled) is also part of your debts on 31 December

2010.

Tax debtsDutch tax debts are not debts in box 3. But if you meet the

conditions below, you may deduct your tax debt from your assets on

31 December 2010.

The conditions are:

– You requested a provisional assessment before 1 October 2010 in

order to pay your tax debt in 2010.

– We did not impose the provisional assessment or imposed it so late

that you were not able to pay it before 31 December 2010.

In that case, you may deduct the amount of the tax debt from the

value of the assets you enter on 31 December 2010. The amount

you deduct as tax debt may not exceed the amount you have to pay

according to the provisional assessment. However, you have to pay

this amount within the payment term of the provisional assessment.

Please note!You may state inheritance tax as debt in box 3.

For questions 31b and 31eOf the total debts, you may only deduct the part that exceeds the

threshold of € 2,900. The threshold applies on each reference date.

If you did not opt for resident taxpayer status, no threshold applies to

you.

Tax partnerIf you had a tax partner throughout 2010 or you opted for this, the

threshold is € 5,800. The threshold applies on each reference date.

Please note!If you did not opt for resident taxpayer status and were not liable to

pay tax throughout the year, different reference dates apply to you

in 2010. As reference dates, you need to the take the beginning and

the end of your tax liability period in 2010. For example: you bought

a second home in the Netherlands on 15 March 2010. You were not

liable to pay tax in the Netherlands from 1 January 2010 to 14 March

2010. In your case, the reference dates are 15 March 2010 and

31 December 2010.

32 Gains from savings and

investments

Did you have assets in 2010, such as savings, shares or a second

home? In that case, you need to pay 30% tax on your gains from

savings and investments (box 3). These gains are a fixed percentage:

4% of the basis for savings and investments. The basis for savings

and investments is the average value of your assets on 1 January

2010 and 31 December 2010, after deduction of your tax-free

allowance, the supplement to the tax-free allowance for minor

children and the elderly person’s allowance.

45

For question 32dA fixed amount of the assets minus the liabilities is exempt from tax:

the tax-free allowance. The tax-free allowance is € 20,661.

If you had a tax partner throughout 2010 or you opted for this, the

tax-free allowance is € 41,322.

In addition to the tax-free allowance, you may be entitled to the

supplement to the tax-free allowance for minor children if you meet

one of the following conditions:

– you opted for resident taxpayer status or

– you were living in Belgium, Surinam, the (former) Netherlands

Antilles or Aruba or

– as a German resident, you were subject to the 90% facility

Were you living in Belgium and do you not opt for resident taxpayer

status? In that case, you are not entitled to the full tax-free allowance.

For the tax-free allowance, you need to take the pro-rata facility

into account. You use this to calculate the tax-free allowance in the

Netherlands in relation to your income taxed in the Netherlands. (See

Calculation tool for the pro-rata facility for Belgian residents on page

11).

For question 32fYou are entitled to a supplement to your tax-free allowance of € 2,762

for each minor child (younger than 18 years of age on 31 December

2009), if you and your tax partner had parental authority over this

child on 31 December 2009. Does a person other than you or your

tax partner also have parental authority over this child? In that case,

the supplement you receive for this child is € 1,381.

Are you tax partners during part of the year and do you not opt to be

considered as tax partners throughout 2010? In that case, you are

both entitled to half of the supplement.

For question 32hYou are entitled to a supplement to your tax-free allowance if you

meet the following conditions:

– You opted for resident taxpayer status or, as a German resident,

you were subject to the 90% facility.

– You were 65 years of age or older on 31 December 2010.

– Your basis for savings and investments did not exceed € 273,391.

Did you have a tax partner throughout 2010? In that case, your

and your partner’s joint basis for savings and investments may not

exceed € 546,782.

– Your income from work and home (box 1) before deduction of the

personal deductible items does not exceed € 19,445.

The basis for savings and investments before applying the elderly

persons’s allowance is the average value of your assets on 1 January

2010 and 31 December 2010, after deduction of your tax-free

allowance and the supplement to the tax-free allowance for minor

children. This is the amount of question 32g. Use the following table

to determine the amount of the elderly person’s allowance.

Table of the elderly person’s allowanceIncome elderly person’s allowance Elderly person’s allowance

(see amount D in the Overview of income

and deductible items on page 1)


– € 13,978 € 27,350

€ 13,978 € 19,445 € 13,675

€ 19,445 – nil

For question 32kThe gains from savings and investments is 4% of the amount you

entered in question 32i or 32j.

Did you not opt for resident taxpayer status, and were you not liable

to pay tax throughout the year? In that case, a multiplier other than

0.04 applies to you. Multiply 0.04 by the number of whole months in

which you were liable to pay tax in 2010 and divide the outcome by 12.

ExampleYou bought a second home in the Netherlands on 15 March 2010.

As a result, you were liable to pay tax in the Netherlands for 9

whole months in 2010. Your multiplier is 0.04 x 9/12 = 0.03. State

the number of months in which you were liable to pay tax in the

Netherlands in 2010, in question 32l.

33 Foreign bank and savings

balances

Did you, your tax partner or the minor children have foreign bank and

savings balances in 2010? In that case, state the name of the bank,

country code and the foreign savings balances on 1 January 2010

and 31 December 2010.

Visit www.belastingdienst.nl for the country code. Or call the Tax


Please note!You must also have completed question 30b.

34 Maintenance paid and other

maintenance obligations to the

ex-partner

If you are divorced or were living permanently separated, you may

have to pay maintenance. Maintenance is a contribution to your

ex-partner’s maintenance.

Did you pay maintenance to your ex-partner in 2010? In that case,

you may deduct this maintenance as ‘Betaalde alimentatie en andere

onderhoudsverplichtingen’. It is irrelevant whether the maintenance

has been determined by a court or decided upon in mutual

agreement between you and your ex-partner. Other maintenance

obligations may also be deducted in certain cases.

Please note!Only complete this question if you:

– opted for resident taxpayer status or

– were living in Belgium, Surinam, the (former) Netherlands Antilles

or Aruba or

– as a German resident, were subject to the 90% facility

46

For question 34a

Which maintenance obligations may be deducted?– periodic maintenance payments and supplementary maintenance

payments

– a lump sum maintenance payment to your ex-spouse

This does not apply in the following cases:

– you made the lump sum payment during the period in which you

were living permanently separated

– You were living together with your ex-partner without being

married.

– payments in settlement of pension rights, annuities and other

income provisions for which you previously deducted the premiums

paid

– social assistance benefits that were paid to your ex-partner and

recovered from you by Social Services

– other maintenance obligations, such as pension payments to

former domestic staff

In 2010, did your ex-partner live in the house of which you were the

(co-)owner due to a (temporary) maintenance arrangement? In that

case, you may deduct the amount of the notional rental value you

stated for (your part of) the house, as maintenance. Do you no longer

have to state the notional rental value because you separated more

than two years ago? In that case, state the value of your part of this

house and any pertaining debt in box 3 (savings and investments).

In that case, you may still deduct part of the amount of the notional

rental value of this house as maintenance. You calculate this amount

by multiplying the notional rental value by the percentage of your

ownership in the house.

ExampleYou owned half of the house your ex-partner lives in. The WOZ value

of the house is € 200,000. The notional rental value is € 1,100. In that

case, you may deduct 50% x € 1,100 = € 550 as maintenance. You

state half of the value of the house (€ 100,000) in box 3. You also

state any pertaining debt in box 3.

Not deductible: maintenance for your childrenMaintenance you paid for your children is not deductible.

You may perhaps deduct expenses for supporting children younger

than 30 years of age in question 35.

Tax partnerDid you have a tax partner throughout 2010? In that case, you add

up the maintenance and the other maintenance obligations paid by

yourself and your tax partner. You may subsequently apportion the

deductible amount between you and your tax partner as you wish, as

long as the total is 100%.

No tax partnerDid you not have a tax partner? In that case, you only deduct your

own expenses. The same applies if you had a tax partner during part

of 2010 and did not opt to be each other’s tax partners throughout

2010.

For question 34bIf the address of the person to whom you or your tax partner paid

maintenance in 2010 is unknown, enter ‘onbekend’ in ‘Straat en

huisnummer’.

If you paid maintenance to more than one person, state ‘meerdere

personen’.

If you were living in Belgium and did not opt for resident taxpayer statusIn that case, you may not deduct the whole amount you calculated.

This deductible amount will decrease because you need to multiply it

by the factor which you can calculate with the Calculation tool for the pro-rata facility for Belgian residents on page 11.

35 Expenses for supporting

children younger than 30 years

of age

Did you have a child in 2010 who was younger than 30 years of age

and who was unable to support himself? Did you not receive child

benefit for this child? And did this child not receive student finance or

a study costs allowance? In that case, you may deduct the expenses

for supporting children under the following conditions:

– at the beginning of the quarter, your child was younger than 30

years of age

– your child was unable to support himself during this quarter

– in that quarter, no person in your household received child

benefit or a comparable foreign payment in respect of this child.

See No child benefit due to special circumstances– in that quarter, your child was not entitled to student finance, a

study costs allowance or a comparable foreign scheme, such as

the German Bundes ausbildungs förderungs gesetz

– your expenses for this child during this quarter were at least

€ 408. It should concern expenses for which you received no

compensation. If you had a tax partner, you may include your tax

partner’s expenses.




or Aruba or


If you meet all these conditions at the beginning of a quarter, you may

deduct a fixed amount for the expenses for supporting children. The

fixed deductible amount depends on the age of your child and your

expenses for supporting the child. These are, for example, expenses

for clothing or food. The premiums you paid for healthcare insurance

for your child are also expenses for supporting children. You can

use the Calculation tool for the deductible amount for expenses for supporting children to calculate the amount you may deduct.

Your situation changesIf your situation changes during a quarter, you only have to take this

into account in the following quarter. Do you, at the beginning of a

quarter, meet the conditions for deduction of expenses for supporting

children? In that case, you may deduct the fixed deductible amount in

that quarter. You can find the fixed quarterly amount you may deduct

for each child in the Table of quarterly amounts for expenses for supporting children on page 47.

Non-deductible expensesYou may not include the following expenses as expenses for

supporting children:

47

– expenses relating to an illness which you may classify as specific

medical expenses

– expenses for luxury goods, such as a car, a house, wedding

trousseau or a contribution to a savings account

– expenses for a temporary stay at home of seriously disabled

children aged 27 years or older who usually reside in an AWBZ

institution

These expenses can be part of the expenses for a temporary stay

at home of seriously disabled persons (see question 36).

Income or assets of a childDid your child have sufficient income or assets to support him

or herself? In that case, you may not deduct the expenses for

supporting this child.

Example 1The quarterly expenses for supporting your child are € 1,500. Your

child has no income of his own. You therefore pay € 1,500 per

quarter. Your quarterly expenses for supporting this child were at

least € 408 and you are therefore entitled to the deduction.


child has an income of his own amounting to € 1,000. You therefore

pay € 500 per quarter. Your quarterly expenses for supporting

this child were at least € 408 and you are therefore entitled to the

deduction.


child has an income of his own amounting to € 1,300. You therefore

pay € 200 per quarter. Your quarterly expenses for supporting this

child were less than € 408 and you are therefore not entitled to the

deduction.

No child benefit due to special circumstancesIt could be that you were entitled to child benefit, but you did not

receive it. In that case, you are still entitled to a fixed deductible

amount for the expenses for supporting children if you meet one of


– You receive no child benefit because you are a conscientious

objector. You have proof of exemption from the Social Insurance

Bank.

– You were unable to use your right to child benefit because your

ex-spouse received the child benefit. In that case, you are not

allowed to run a joint household with the person who did receive

the child benefit.

– You are a co-parent and did not use your right to child benefit.

In this situation, it is irrelevant if you receive (part of) the child

benefit to which the other co-parent is entitled. You may not run a

joint household with the other co-parent.

For question 35aUse the Calculation tool for the deductible amount for expenses for supporting children to determine the amount you may deduct.

If you were living in Belgium and did not opt for resident taxpayer statusIn that case, you may not deduct the whole amount you calculated

with the Calculation tool for the deductible amount for expenses for supporting children. This deductible amount will decrease because

you need to multiply it by the factor which you can calculate with the

Calculation tool for the pro-rata facility for Belgian residents on page 11.

Tax partnerDid you have a tax partner throughout 2010? In that case, you add up

the expenses for supporting your and your tax partner’s children who

are younger than 30 years of age and then you calculate the fixed

deductible amount.

In total, you and your tax partner together may only deduct the fixed

amount once per child. You may apportion the deductible amount

between yourself and your tax partner as you wish, as long as the

total is 100%.

Were you living in Belgium, Surinam, the (former) Netherlands


90% facility? In that case, you can also be tax partners if you do not

opt for resident taxpayer status. See page 15.

No tax partnerIf you had no tax partner, you only calculate the deductible amounts

you are entitled to for supporting your children who are younger

than 30 years of age. The same applies if you had a tax partner

during part of 2010 and did not opt to be each other’s tax partners

throughout 2010. If you both meet the conditions for deduction, and

you both wish to deduct an amount, you must each deduct half of the

deductible amount.

Calculation tool for the deductible amount for expenses for supporting childrenReproduce the amounts from the Table of quarterly amounts for expenses for supporting children.

Quarter Child 1 Child 2

First quarter

Second quarter

Third quarter

Fourth quarter + +

Add A

B

Add: A plus B Deductible amount

Table of quarterly amounts for expenses for supporting childrenAge of the child at the Expenses for supporting Deductible

beginning of the quarter children

younger than 6 years of age at least € 408 per quarter € 295

from 6 - 12 years of age at least € 408 per quarter € 355



from 18 - 30 years of age more than 50% contribution € 710

to the total expenses and at least € 710 per quarter

from 18 - 30 years of age 90% contribution or more to € 1,065

and the child is the total expenses and at least

living away from home € 1,065 per quarter

48

36 Expenses for a temporary stay

at home of seriously disabled

persons

During weekends or holidays, did you take care of a seriously

disabled person aged 27 years or older who usually resided in an

AWBZ institution? And did you incur additional expenses for this? In

that case, these expenses may be deducted.


– opted for resident taxpayer status; or


or Aruba; or


The amounts which your partner is allowed to deduct in his country

of residence cannot be deducted.

You are entitled to the deduction for the care of:

– your seriously disabled children

– your seriously disabled brothers or sisters

Did the subdistrict court appoint you as mentor of a seriously

disabled person? In that case, you are also entitled to this deduction.

Conditions for deductionIn 2010, you incurred additional expenses for the care of a seriously

disabled person during weekends or holidays. You may deduct these

expenses under the following conditions:

– The seriously disabled person was 27 years of age or older in 2010.

If he turned 27 years of age in the course of 2010, you only deduct

the expenses incurred by you in the subsequent period.

– The seriously disabled person usually resided in an AWBZ

institution or a comparable foreign institution, but was cared for by

you during weekends and holidays. This could be at your home,

but also at a holiday address.

– The expenses were not reimbursed by, for example, the healthcare

insurer. Expenses that have yet to be reimbursed may not be

deducted either.

Please note!Did the disabled person have sufficient income or assets to pay for

the expenses himself? In that case, your expenses for the care are not

deductible.

For question 36aYou may deduct the following expenses:

– expenses for collecting and returning by car (by the parents,

brother, sister or mentor)

A deduction of € 0.19 per kilometre applies to this. You should

always take the distance from home to the care institution and

back, even if you travelled different distances, for example during

holidays.

– additional expenses due to the stay of the seriously disabled

person at your home. A deduction of € 9 per day applies to this.

The days on which the seriously disabled person was collected or

returned can be included.

Tax partnerDid you have a tax partner throughout 2010? In that case, you

calculate the joint deduction first. Subsequently, you may apportion

the deductible amount as you wish, as long as the total is 100%.





No tax partnerIf you did not have a tax partner, you only calculate the deductible

amounts to which you are entitled. Do you both meet the conditions

for deduction and do you both wish to deduct an amount? In that

case, you each deduct half of the amount.

You calculate your deductible amount using the calculation tool

below.

If you were living in Belgium and did not opt for resident taxpayer statusIn that case, you may not deduct the whole amount which you

calculated with the Calculation tool for the deductible amount for expenses for a temporary stay at home. This deductible amount will

decrease because you need to multiply it by the factor which you can

calculate with the Calculation tool for the pro-rata facility for Belgian residents on page 11.

Calculation tool for the deductible amount for expenses for a temporary stay at home Number of days the

disabled person x € 9 =

stayed with you

Kilometres driven x € 0.19 = +

Add Total expenses A

Any reimbursements received B

–Subtract: A minus B Deductible amounttemporary stay at home

37 Specific medical expenses

Only complete this question if you:





Deductible specific medical expenses in 2010You may deduct expenses for:

– medical and surgical help

– medicines prescribed by a doctor

– certain medical aids

– transport, such as travel expenses to a general practitioner or

hospital

– a diet prescribed by a doctor or dietician

– additional home help

– additional clothing and bed linen

– travel expenses for visiting a sick person

49

Please note!Of the total of these expenses, you may only deduct the part that

exceeds a certain amount, the threshold.

Additional compensation for specific medical expensesYou may deduct specific medical expenses. In that case, you may

receive a refund. However, the following situation may also occur.

If you have little income, you are left with little taxable income. In that

case, you also have to pay little tax. You may be entitled to tax credits.

These are reductions in the tax you need to pay, depending on your

personal situation. If these tax credits are also deducted, it could even

be that you do not have to pay any tax. This is because the amount

of tax credits is more than the tax you need to pay. You cannot fully

use your tax credits. That is why you are entitled to an additional

compensation.

The additional compensation will be paid to you separately, in

addition to any tax refund. You will first receive an assessment for

income tax/national insurance contributions. After that, you will

receive the additional compensation. We calculate the additional

compensation automatically. More information can be found on

www.belastingdienst.nl or call the Tax Information Line Non-resident

Tax Issues: + 31 55 538 53 85.

Deductible specific medical expensesBelow you can read for which persons you may deduct expenses,

which expenses are deductible and under which conditions. You

can use the calculation tool on page 51 to calculate your deductible

amount for 2010.

For which persons may you deduct the medical expenses?You may deduct the expenses for yourself and your tax partner. Are

there any other persons that belong to your household and did they

also incur expenses? In that case, you may deduct these expenses if

it concerns the following persons:

– your children who were younger than 27 years of age

– seriously disabled persons aged 27 or older with whom you were

living as part of a family

A person is seriously disabled if he is entitled to be admitted to an

AWBZ institution.

– parents, brothers or sisters who lived with you and depended on

your care

If you did not provide the care, this person would need professional

help or care in a care or nursing home.

Please note!Did you incur expenses for persons other than yourself and your tax

partner? In that case, an additional condition is that they are unable

to pay for these expenses themselves.

Conditions for deductionAre the expenses reimbursed? You may only deduct the part of the

expenses which were not reimbursed to you or which do not entitle

you to a reimbursement, for example the (supplementary) healthcare

insurance, your employer or special assistance. The expenses that fall

under a compulsory or voluntary excess cannot be deducted either.

Did you incur expenses that were not reimbursed to you because you

did not take out healthcare insurance? In that case, you may still not

deduct these expenses. This only applies to the expenses of illness

and disability that are covered by the basic healthcare insurance.

You may deduct expenses that are covered by the supplementary

healthcare insurance.

Please note!The allowance you receive from the Central Administrative Office

(CAK) for expenses you incur as a chronically ill person or disabled

person is no reimbursement. You therefore need not reduce your

deduction by this allowance. The same applies for the allowance you

receive from the UWV because you are occupationally disabled.

You may deduct the following expenses you incurred for illness or disability:– medical and surgical help

– medicines prescribed by a doctor

– medical aids, such as arch supports or a wheelchair

– transport, such as travel expenses to a general practitioner or

hospital

– a diet prescribed by a doctor or dietician

– additional home help

– additional expenses for clothing and bed linen

– travel expenses for visiting a sick person

Please note!Expenses for the prevention of medical care, for example expenses

for a physical, are (usually) not deductible.

Medical and surgical helpAs regards medical and surgical help, you may deduct the

expenses for:

– general practitioner, dentist, specialist or physiotherapist

– nursing in a hospital or other nursing institution

– paramedical treatments by (or prescribed and under the

supervision of) a doctor, for example:

– acupuncture

– rehabilitation

– speech therapy

– homeopathy

Medicines prescribed by a doctorOnly the expenses for medicines that were prescribed by a doctor are

deductible. These medicines must be regarded as medicine by Dutch

doctors. These may

also include homeopathic medicines.

Medical aidsYou may deduct the expenses for certain medical aids. Medical aids

are facilities or devices that enable you to perform normal bodily

functions, which would otherwise not be possible. The expenses for,

for example, the following medical aids may be deducted:

– arch supports

– hearing aids

– dentures and prostheses

– guide dog for the blind

– guide dog

– wheelchair, crutches, wheeled walker and stair lift

– maintenance, repair and insurance of these medical aids

Medical aids for eyesightYou may only deduct the expenses for medical aids you needed

because you were blind or had bad eyesight. These are, for example,

the expenses for a white stick, a guide dog for the blind or certain

adaptations to a computer.

50

The expenses for eyesight support are no longer deductible. This

concerns medical aids such as glasses, contact lenses, contact lens

fluid and such like. This also applies to the expenses of eye laser

treatments.

Adaptations to a houseYou may deduct expenses for adaptations to a house. A 'house' is

understood to mean your owner-occupied home, a rented house,

caravan or houseboat. You may only deduct the part of the expenses

which were not reimbursed to you. The adaptations must have

been made on a doctor’s prescription, because you had a physical

impairment.

More information about adaptations to a house can be found

in the supplementary explanation Specific medical expenses (for non-resident taxpayers). See page 7 for information about how to


Other adaptationsUnder certain conditions, other adaptations may also be deducted.

It then concerns items or adaptations which are predominantly used

by sick or disabled persons and which were especially made for the

illness or disability. These are, for example, adaptations to a car.

The following expenses are not deductible:

– additional rent for an adapted house

– energy and heating costs of the house

– extra wear of furniture and floor covering, for example caused by

using a wheelchair

– adapted floor covering

– move into a care home and furnishing of the new accommodation

– a telephone subscription or calling costs

TransportIt could be that your transport costs were high due to an illness or

disability. Do you wish to deduct these expenses? The following

expenses are deductible:

– expenses for transport to a doctor or hospital

– expenses for ambulance transport

– additional transport costs due to an illness or disability

You may deduct these additional transport costs if you can make

a plausible case that you incur higher transport costs due to

your illness or disability. You incur these higher transport costs

compared to persons who are not ill or disabled and whose

financial and social position can be compared to yours. You can

compare this by using the information from the National Institute

for Family Finance Information (NIBUD) or Statistics Netherlands

(CBS), for example. Does it turn out that you incurred higher

transport costs? In that case, you may deduct your additional

transport costs. However, the reimbursement you received from,

for example, your healthcare insurer must be deducted from these

additional transport costs.

Diet prescribed by a doctor or dieticianWere you following a diet prescribed by a doctor or dietician? In that

case, you may deduct a fixed amount for these expenses. You need

a confirmation of the diet from your doctor or dietician, should we

request it. Do not enclose the confirmation of the diet with the tax

return. The fixed amount is shown in the diet list. If your diet is not

listed, you may not deduct any amount.

More information about the deduction of expenses for a diet

can be found in the supplementary explanation Specific medical expenses (for non-resident taxpayers). See page 7 for information


Additional home helpYou may, under the following conditions, deduct expenses for

additional

home help:

– You required home help because of an illness or disability.

– You have bills or receipts of this containing the following

information:

– date

– amount

– name, address and place of residence of the home help or

organisation to whom you paid the costs

You only include the part of the expenses exceeding a certain amount,

the threshold. Use the following table to determine your threshold.

Table of threshold for expenses for additional home helpThreshold income Threshold


– € 29,901 no threshold

€ 29,901 € 44,852 1% of the threshold income

€ 44,852 € 59,799 2% of the threshold income

€ 59,799 – 3% of the threshold income

Your threshold income is the total of your income and deductible

items in box 1, 2 and 3, but without your personal allowance. If you

had a tax partner throughout 2010, take your and your tax partner’s

joint threshold income. In order to determine your threshold income,

you can use the Calculation tool to determine the threshold income on

page 52.

Please note!As a German resident, were you subject to the 90% facility? In that

case, when determining your threshold income, you need to state

your income in the calculation tool as if you had opted for resident

taxpayer status.

Please note!Was your tax partner ill or disabled and has he passed away? And

did you, in connection with this, have additional home help? In that

case, you may only deduct the expenses for additional home help

after the death if you also had additional home help before the death

because your tax partner was ill or disabled. You may deduct the

expenses you incurred up to and including the month of death and

the following three months.

Additional expenses for clothing and bed linenExpenses for clothing and bed linen, and laundering them, are

deductible under the following conditions:

– the expenses were a direct consequence of an illness or disability

– the illness lasted at least one year or is expected to last at least one

year

Are you deducting the expenses for someone else? In that case, this

person must have lived with you in 2010.

You may deduct a fixed amount of € 300 for these expenses. If you

can prove that the additional expenses were more than € 600, you

may include € 750. The amounts apply per person and for a whole

year. If, for example, you incurred additional expenses as from

1 October 2010, you take 3/12 of the deductible amount.

51

Travel expenses for visiting a sick personTravel expenses for visiting a sick person may be deducted under the


– You and the sick person were running a joint household when the

illness started.

– You visited the sick person frequently in 2010.

– The sick person was nursed for more than one month. Was the sick

person nursed more than once a year? In that case, you may only

deduct the travel expenses if the sick person was nursed for more

than one month in total and if the nursing was always the result of

the same illness. The breaks in between the nursing periods may

not exceed four weeks.

– The one-way distance between your house or place of residence

and the place where the sick person was nursed (measured along

the most commonly used route) was more than ten kilometres.

You may deduct the expenses for:

– travelling by car

You calculate a fixed amount of € 0.19 per kilometre.

– travelling by taxi, public transport or in a different way

You include the actual travel expenses.

Increase of specific medical expensesIf you met the conditions, you may increase part of the specific

medical expenses by:

– 77% if you were younger than 65 years of age on 31 December 2009

– 113% if you were 65 years of age or older on 31 December 2009

Was 1 of the tax partners 65 years of age or older and the other one

younger than 65 years of age? And do you meet the conditions? In

that case, 113% applies to both.

ConditionsFor the increase of 77% or 113%, your threshold income may not

exceed € 32,738. Only the expenses for medical and surgical help

and the travel expenses for visiting a sick person do not count

towards this increase. Your threshold income is the total of your

income and deductible items in box 1, 2 and 3, but without your

personal allowance. If you had a tax partner for the whole of 2010,

your and your tax partner’s joint threshold income may not be higher

than € 32,738. Was your threshold income, possibly together with

your tax partner’s threshold income in 2010 higher than € 32,738?

In that case, the increase does not apply. See Calculation tool to determine the threshold income on page 52.

ThresholdYou may only deduct the part of the expenses exceeding a certain

threshold amount. The amount of this threshold depends on your

threshold income. Your threshold income is the total of your income

and deductible items in box 1, 2 and 3, but without your personal

allowance. See Calculation tool to determine the threshold income on

page 52.

Calculation tool for the deductible amount for specific medical expensesYou can use this calculation tool to calculate the deductible amount for medical expenses.

Specific medical expenses to be increased

Prescribed medicines

Medical aids

Adaptations to a house and other adaptations

Transport

Diet prescribed by a doctor or dietician

Additional home help

Additional expenses for clothing and bed linen +

Add: Specific medical expenses to be increased A

Increase: Does your and your possible tax partner’s joint threshold income

not exceed € 32,738? In that case, enter 77% of the above amount A here (or 113% B

+if you or your tax partner were 65 years of age or older on 1 January 2010)

Add: A plus B Total

Other specific medical expenses

Medical and surgical help

Travelling expenses for visiting a sick person +

Add: Total specific medical expenses C

Threshold D

–

Subtract: C minus D Deductible amount for specific medical expenses

52

Please note!As a German resident, were you subject to the 90% facility? In that

case, when determining your threshold income, you need to state

your income in the calculation tool as if you had opted for resident

taxpayer status.

Table of threshold for specific medical expensesYou did not have a tax partner in 2010

Threshold income Threshold


– € 7,288 € 121

€ 7,288 € 38,722 1.65% of the threshold income

€ 38,722 – € 638 + 5.75% of the amount

exceeding € 38,722

You had a tax partner throughout 2010

Threshold income Threshold


– € 14,576 € 242

€ 14,576 € 38,722 1.65% of the threshold income

€ 38,722 – € 638 + 5.75% of the amount

exceeding € 38,722

Tax partnerDid you have a tax partner throughout 2010? In that case, you add

both your specific medical expenses together. In order to calculate

the threshold, you add both your threshold incomes together. You

may apportion the deductible amount as you wish, as long as the

total is 100%. This also applies if you, as a German resident, were

subject to the 90% facility. See page 15.

No tax partnerIf you did not have a tax partner in 2010, you only calculate the

deductible amounts to which you are entitled yourself. The same

applies if you had a tax partner during part of 2010 and did not opt to

be each other’s tax partners throughout 2010.

Calculation tool to determine the threshold income

Reproduce from A in the overview on page 1

Reproduce from B in the overview on page 1 -

Subtract

Reproduce from G in the overview on page 1

Reproduce from J in the overview on page 1 +

Add Threshold income A

How to calculate the deduction?You can calculate your total deduction in three steps. You can enter

the amounts in the calculation tool on this page. Enter the amounts of

the expenses you may deduct.

1. You possibly increase this amount by 77% or 113%. You may

do this for all specific medical expenses with the exception of

the expenses you incur for medical and surgical help and travel

expenses for visiting a sick person.

2. Add the increase of specific medical expenses to your expenses.

3. Determine the threshold amount. You may only deduct the

expenses if the total amount of specific medical expenses exceeds

the threshold amount. Calculate the threshold amount and deduct

it from your expenses.

38 Study costs and other

educational expenses

Were you following a course or were you studying for your (future)

profession in 2010? Or did you incur costs for an APL procedure? In

that case, you may deduct the costs for this, such as school fees and

the costs for textbooks.






Conditions for deductionYou may deduct your study costs or other educational expenses

under the following conditions:

– You or your tax partner incurred the costs for your study.

– The course or study was aimed at your current or future profession.

– It concerned a learning process. Here, you acquire knowledge

under guidance or supervision.

– Your total costs minus any reimbursements were higher than the

threshold of € 500. You may deduct the costs in excess of the

threshold.

Please note!This threshold applies to both your study costs and those of your

tax partner. You make two separate calculations for the study costs:

for yourself and for your tax partner. It does not matter who paid the

costs. See also Tax partner and deduction.

For question 38aYou may deduct the following expenses:

− school fees, tuition fees or institution tuition fees

− costs for textbooks or professional literature

− depreciation of durable goods such as a computer

You may only deduct these depreciations as expenses if you

actually use this good for your study or course. If you also partly

use your computer for private purposes, you may not deduct this

part as expenses. You need to take the residual value and lifecycle

into account when determining the depreciation. Computers and

peripherals have a lifecycle of three years and a residual value of

10%.

− expenses for APL procedures (Accreditation of Prior Learning)

You can have your prior learning documented in a statement (the

APL statement). You need to have this statement drawn up by a

recognised institution.

Please note!Did you receive student finance? Or did you not, but were you

entitled to it? In that case, you must calculate the study costs

differently.

More information about deduction of costs for studies

that fall under the Student Finance Act can be found in the

supplementary explanation Study costs or other educational expenses (for non-resident taxpayers). See page 7 for information


53

Non-deductible expensesYou may not deduct the following expenses:

– interest on student loans

– living expenses, for example, housing, food and clothing

– travel and accommodation expenses

– expenses for study trips or excursions

– expenses for a working or study space (nor its furnishings and

fittings)

Calculating your deductible study costs (without student finance)You can use the calculation tool below to calculate your study costs

or other educational expenses.

Calculation tool for the deductible amount for study costs and other educational expenses

School fees, tuition fees or institution

tuition fees

Costs for textbooks or professional literature

Depreciation of durable goods

Expenses for APL procedures +

Add

Minus: Reimbursement B

–

Subtract

Minus: Threshold 500 –Subtract Deductible study costsand other educational expenses

Which data do you need?In order to calculate your deduction of study costs, you need data

regarding:

– your study costs or other educational expenses

– the reimbursements received

Deduction of study costs or other educational expensesThese are the study costs or other educational expenses of your

own study. Subsequently, you deduct the allowance you received, for

example from your employer, from your study costs. Finally, you deduct

the threshold of € 500 from this amount. The remaining amount is your

deduction for study costs or other educational expenses.

Please note!You may not deduct the study costs incurred by you or your child for

his studies.

Tax partner and deductionYou add up your deductible study costs or other educational

expenses. It concerns the deductible expenses you and your tax

partner paid for your study. You deduct any allowance and the

threshold from these expenses.

If your tax partner also had study costs, you also add up his

deductible study costs or other educational expenses. It concerns

the deductible expenses which your tax partner and you paid for

his study. You deduct any allowance and the threshold from these

expenses. You may subsequently apportion the deductible amount as

you wish, as long as the total is 100%.

39 Expenses for a nationally listed

building in the Netherlands

Did you have a nationally listed building in the Netherlands in 2010?

And did you incur expenses for its maintenance? In that case, these

maintenance expenses may be deducted under certain conditions.


It may concern a building which:

– was your owner-occupied home (principal residence)

– was part of your assets in box 3

This distinction is of importance for the type of expenses you may

deduct and for the amount of the threshold. Was the building your

owner-occupied home? In that case, you may, for example, also

deduct your depreciation charges.

Conditions for deductionYou may deduct the expenses for your nationally listed building in the

Netherlands if you meet the following conditions:

– You were the owner of the building in 2010.

– The building was listed in the National Listed Buildings Register in

the Netherlands.

– You paid the expenses in 2010. These expenses exceeded a

certain amount, the threshold.

Beneficial ownership, such as an apartment rightAlso if you had an apartment right, a long-term ground lease or

building and planting rights or another form of beneficial ownership,

you may deduct expenses for a nationally listed building. In that case,

the change in value of (your share in) the nationally listed building

must concern you for more than 50%.

More information. In order to complete this question, you

need more information. Order the supplementary explanation

Nationally listed building (for non-resident taxpayers). See page 7

for information about how to download or order this explanation.

54

40 Waived venture capital loans

Did you lend money to a starting entrepreneur in the Netherlands and

did you waive this loan? In that case, you may deduct the amount of

this loan under certain conditions.




Conditions for deductionYou may deduct the amount of the loan if you meet the following

three conditions:

– We recognised the loan as an investment in venture capital.

– You waived the loan within eight years of lending the money. In the

event of bankruptcy or postponement of payment, you may ask us

to extend this period.

– We issued a decision stipulating that the entrepreneur is unable to

repay the amount waived.

For question 40aYou may deduct the amount you waived in 2010. In total, you may

deduct no more than € 46,984 per entrepreneur within the eight

years of lending the money.

Please note!You may only deduct the amount waived in the year in which

you received a notice from us stipulating that the entrepreneur is

unable to repay the amount waived.

Tax partner If you had a tax partner throughout 2010, you first calculate the

deduction for both tax partners separately. In doing so, you must take

into account the maximum deductible amount for each tax partner. If

the amount waived is higher, you may not transfer the remainder to

your tax partner. Subsequently, you calculate the joint deduction. You

may apportion the deductible amount between yourself and your tax

partner as you wish, as long as the total is 100%.

No tax partnerIf you did not have a tax partner, you deduct your own amount

waived. The same applies if you had a tax partner during part of 2010

and did not opt to be each other's tax partners throughout 2010.

41 Donations

Did you donate money to charities or church or social organisations

in 2010? Or did you incur expenses for such an organisation? In that

case, these expenses may be deducted under certain conditions. This

also applies to donations in kind.




There are two types of donations:

– ordinary donations

You made these donations to a Public Benefit Organisation

(Algemeen Nut Beogende Instelling or ANBI).

– regular donations

You made these donations to a Public Benefit Organisation (ANBI)

or an association that meets the conditions.

Donation has become an interest-bearing debtDid you have to pay the donation in 2010, but did you not do this?

And has this now become a debt, on which you need to pay interest?

In that case, the donation cannot be deducted in 2010, but in the

year in which you pay this debt.

Donation paid upon or after deathWas the donation paid, settled or provided at the time of death or

afterwards? In that case, this donation cannot be deducted.

Public Benefit Organisation (ANBI)An ANBI is an organisation that focuses on public benefit for at least

90%. Organisations may request us to register them as ANBIs. If they

meet certain conditions, we recognise and register them as ANBIs.

Foreign organisationsAn ANBI may be based in an EU country, the (former) Netherlands

Antilles, Aruba or another country designated by us. For more

information about donations to organisations that are based abroad,

please call the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

Which organisations are ANBIs?Do you want to check whether an organisation to which you donate

money is registered as an ANBI? This can be done by using the

program 'ANBI opzoeken' on www.belastingdienst.nl.

For question 41a

Conditions for deduction of ordinary donationsYou may deduct ordinary donations under the following conditions:

– You made the donations to an organisation that is registered with

us as an ANBI.

– You can prove your donation with, for example, bank statements or

receipts.

– The total amount of your donations exceeds the threshold amount.

– You received nothing in return.

– For these donations, you may, in total, deduct no more than the

maximum.

Expenses you incurred for an organisationDid you incur expenses for an ANBI in 2010, for example because

you were a volunteer? And were you able to claim these expenses

from this organisation, but you did not? In that case, you may include

them as an ordinary donation. For car expenses you did not claim,

you may include a fixed amount of € 0.19 per kilometre. For taxi

expenses, you may include the actual expenses.

Threshold and maximum amountA threshold and a maximum amount apply to ordinary donations.

The threshold is 1% of your threshold income, but at least € 60. You

may deduct the amount you paid in excess of this threshold amount.

You may deduct no more than the maximum: 10% of your threshold

income.

55

Conditions for deduction of regular donationsYou may deduct regular donations under the following conditions:

– At least once a year, you transfer amounts to an ANBI or an

association that meets the conditions. See Regular donation to an association that is not an ANBI.

– The amounts are always equally high or are increased each year by

a fixed percentage.

– You had the donation recorded by a civil-law notary.

– You receive nothing in return.

– You make this donation for at least five consecutive years, unless

you die earlier. In that case, you need not satisfy the five-year

period.

There is no threshold and no maximum for the deduction of regular

donations.

Regular donation to an ANBIDo you make a regular donation to an ANBI? In that case, you may

deduct this donation.

Please note!As from 1 February 2010, there have been new requirements which

an ANBI has to meet. Did you, after this date, make a regular

donation to an organisation that is no longer an official ANBI? And

were you unable to terminate your contract with this organisation? In

that case, this donation can still be deducted.

You cannot deduct the donation if you could have terminated your

contract with this organisation. Your donation cannot be deducted

either if it concerns a former ANBI organisation with separated

private assets.

Regular donation to an association that is not an ANBISupplementary conditions apply to a regular donation to an

association that is not an ANBI. You may deduct this donation if the

association meets the following conditions:

– The association consists of at least 25 members.

– The association has full legal capacity.

– The association does not have to pay corporation tax.

– The association is based in an EU country, the (former)

Netherlands Antilles, Aruba or another country designated by us.

More information about donations to organisations that are based

abroad can be obtained from the Tax Information Line Non-resident

Tax Issues: +31 55 538 53 85.

Tax partnership and threshold income The threshold income is the total of your income and deductible items

in box 1, 2 and 3, but without your personal allowance.

Did you not have a tax partner? Or did you only have a tax partner

during part of the year and did you not opt to be each other’s tax

partners throughout 2010? In that case, you only add up your own

donations and calculate your own threshold income.

Did you have a tax partner throughout the year? In that case, add up

your and your tax partner’s deductible donations. In order to calculate

the threshold and the maximum deductible amount, you also add up

your and your tax partner’s threshold incomes. You may apportion the

deductible amount between you as you wish, as long as the total is

100%.

Calculation tool to determine the deductible amount for donations

Ordinary donations

Threshold Reproduce S from the calculation below

M –

Subtract. If the amount is negative, N

enter 0

Deductible amount Reproduce from N, but do not enter more than 10% of the amount at R

P

below

Regular donations by notarial deed Q

+

Add: P plus Q Deductible amount for donations

Calculation of the threshold income for donations

Reproduce from A in the overview on page 1

Reproduce from B in the overview on page1 –

Subtract: A minus B

Reproduce from G in the overview on page 1

Reproduce from J in the overview on page 1 +

Add Threshold income for donations R

1% xCalculate 1% of R, but enter at least € 60 Threshold

S

Enter above at M

42 Remainder of the personal

allowance for previous years




or Aruba or


For question 42a The remainder of your allowance for previous years is the amount

which you were unable to offset previously against your income

for those years in box 1, 3 or 2. A remainder can only be offset in

following years. The amount you deducted in a previous year may not

be deducted again.

Your remainder of the personal allowance is stated in the assessment

notice for 2009. Have you not yet received an assessment notice for

2009? In that case, you can deduce the remainder of the personal

allowance from your tax return for 2009.

56

Tax partnerIf you had a tax partner throughout 2010, you may apportion the

remainder of the allowance for previous years between your and your

tax partner. You may apportion the deductible amount as you wish, as

long as the total is 100%.

No tax partnerIf you did not have a tax partner, you state your own remainder of

the allowance for previous years. The same applies if you had a tax

partner during part of 2010 and did not opt to be each other’s tax

partners throughout 2010.

43 General tax credit payment

The general tax credit is a reduction in your income

tax and national insurance contributions. This means that you have

to pay less tax and fewer contributions. Everyone is entitled to

the general tax credit. Do you have little or no income (lower than

€ 6,265 or lower than € 9,380 if you are entitled to the income-related

combination tax credit) and do you therefore pay little or no tax? In

that case, you cannot settle (part of) the general tax credit. This part

will not be paid out either. An exception applies to this if you had a

tax partner and if you meet a number of conditions.


– were liable to pay Dutch national insurance contributions and/or



or Aruba or


Conditions for paymentWhether you will be paid part of the general tax credit depends on


– You had the same tax partner for more than six months in 2010.

This condition does not apply in the year in which your tax partner

died.

– Your tax partner owes sufficient tax.

The examples below will show you what sufficient tax is.

– Were you younger than 30 years of age on 31 December 2009?

And did you receive financial support from your parents in 2010 for

more than six months amounting to at least € 408 per quarter? In

that case, you will not be paid the general tax credit.

Sufficient tax owed

Tax partner’s incomeWas your tax partner’s income from work and home higher than

€ 14,175 (€ 21,390 for people who are 65 years of age or older)? In

that case, your tax partner usually pays sufficient tax and you will be

paid the unsettled general tax credit.

ExampleYou have a tax partner. You were born on 14 March 1971. You have

a child aged 10. Your wage is € 6,000. The tax on this amounts to

€ 2,007. The general tax credit is € 1,987 and the employed person’s

tax credit is € 105. In addition, you are entitled to the income-related

combination tax credit amounting to € 1,003. This is € 3,095 in total.

The difference between your calculated tax and your tax credits is

€ 2,007 minus € 3,095 = € 1,088. You may not offset this amount

against your tax. Your tax partner has an income of € 35,000. The

calculated tax on this amounts to € 13,134. Your tax partner’s general

tax credit is € 1,987 and the employed person’s tax credit is € 1,489.

This is € 3,476 in total. Your tax partner’s payable tax is € 13,134

minus € 3,476 = € 9,658. Because your tax partner owes more tax

than € 1,088, we will pay this amount to you.

Tax partner receives more tax creditsDoes your tax partner receive more tax credits than the general tax

credit and the employed person’s tax credit? In that case, his income

limit may be higher than € 14,175 (€ 21,390 for people who are 65

years of age or older). In that case, your tax partner pays less tax, as

a result of which no or less general tax credit will be paid to you.

Foreign incomeDoes your tax partner have foreign income? In that case, your tax

partner may pay less or no Dutch tax. As a result, the amount of

general tax credit you receive may be lower.

If, in 2010, you did not opt for resident taxpayer status and you were

living in Belgium, Surinam, the (former) Netherlands Antilles or Aruba,

your spouse or housemate can be regarded as your tax partner for

this facility. If you, as a German resident, were subject to the 90%

facility, only your spouse can be regarded as your tax partner for this

facility. See page 15.

If you were living in Belgium and did not opt for resident taxpayer

status, you must have had income that was taxed in the Netherlands

in 2010 in order to be eligible for the increase and payment of your

tax credit.

For question 43aDo you want the general tax credit for 2010 already to be paid

through the provisional assessment? In that case, tick the box in the

tax return.

Please note!Only tick the box if your tax partner owes sufficient tax. Does he owe

too little tax? In that case, you are refunded too much and you have

to pay it back with the final assessment.

Do you not tick the box but are you entitled to the tax credit? In that

case, you will still be paid this tax credit with the final assessment. In

doing so, we will take your tax partner’s income into account.

For question 43b

Phasing out of the general tax credit paymentIn 14 years, the general tax credit payment to the partner with the

lower income will cease. We will phase out this payment in 15 years,

starting in 2009. Therefore, the partner with the lower income will

each year receive 6 2/3% less tax credit. In 2010, the partner with the

lower income will receive 13 1/3% less general tax credit.

Exceptions to the phasing out of the general tax creditThe general tax credit will not cease if the tax partner who has little or

no income meets one of the following conditions:

– This tax partner was born before 1 January 1972.

– This tax partner was born after 31 December 1971 and, for more

than 6 months in 2010, has a child living at home who

was younger than 6 years of age on 31 December 2009. This child

was registered as living at the same home address as that partner.

57

Example 1You have no tax partner. Your wage is € 4,000. The tax on this

amounts to € 1,338. The general tax credit is € 1,987 and the

employed person’s tax credit is € 70. Against the total of € 2,057, you

can offset a maximum tax credit of € 1,338: the amount of the tax

calculated. The remainder of the tax credit (€ 719) cannot be offset.

You will not be paid this amount.

Example 2You were born before 1 January 1972. Your wage is € 4.000. The tax

on this amounts to € 1,338. The general tax credit is € 1,987 and the

employed person’s tax credit is € 70. Total € 2,057. The difference

between your calculated tax and your tax credits is € 2,057 minus

€ 1,338 = € 719.

Your tax partner has an income of € 35,000. His tax on this amounts

to € 13,134. His general tax credit is € 1,987 and the employed

person’s tax credit is € 1,489. Total € 3,476. Your tax partner’s payable

tax is € 13,134 minus € 3,476 = € 9,658. Because your tax partner

owes more tax than € 719, € 719 will be paid to you.

Example 3You were born after 31 December 1971 and have no income. You do

not have any children living at home that were younger than 6 years

of age on 31 December 2009. Your tax partner must owe sufficient

tax so that you receive the general tax credit. In that case, you are

entitled to a general tax credit payment amounting to € 1,987. The

phasing out for the year 2010 is 13 1/3% = € 264. In that case, the

payment is € 1,987 minus € 264 = € 1,723.

We calculate the amount of the general tax credit on the basis of

your tax return and your tax partner’s information. You will receive a

message about this.

44 Special increase of tax credit

Were you not covered by the Dutch national insurance schemes in

2010 and was your income from work and home in the Netherlands

and abroad together less than € 6,265? And you had the same tax

partner for more than six months in 2010? In that case, you may be

eligible for a special increase of your tax credit.

Please note!You are only eligible for the special increase of your tax credits if you:



or Aruba or


If, in 2010, you did not opt for resident taxpayer status and you were

living in Belgium, Surinam, the (former) Netherlands Antilles or Aruba,

your spouse or housemate can be regarded as your tax partner for

this facility. If you, as a German resident, were subject to the 90%

facility, only your spouse can be regarded as your tax partner for this

facility. See page 15.



in 2010 in order to be eligible for the increase and payment of your

tax credit.

Conditions for the special increaseFor the special increase of your tax credit, you need to meet the


– You need to request it (see question 44a).

– You were not liable to pay Dutch national insurance contributions

in 2010.

– You had the same tax partner for more than six months in 2010.

– Your income in the Netherlands and abroad together is not more

than € 6,265. The exact amount depends on the tax credits to

which you are entitled.

– After deduction of his own tax credit, your partner needs to

owe sufficient tax and national insurance contributions in the

Netherlands. The fact is that you can never be paid a larger amount

for tax credit than what your partner owes for tax and national

insurance contributions.

To which amount are you entitled?Did you have no income in 2010? In that case, you can receive no

more than the amount you would have received for general tax credit

as a Dutch resident liable to pay national insurance contributions:

€ 1,987 (or € 925 if you were 65 years of age or older). Did you

receive income in the Netherlands or abroad in 2010? In that case,

you are entitled to part of that amount if this income is no more

than € 6,265. As your income increases, the amount you receive

decreases. Based on your aggregate income, we calculate the special

increase of your tax credit.

Please note!If you were living in Belgium, Surinam, the (former) Netherlands

Antilles or Aruba, or, as a German resident, were subject to the 90%

facility, and if you did not opt for resident taxpayer status, follow

the diagram for question 44 in the tax return as if you had opted for

resident taxpayer status. You therefore need to take your joint income

in the Netherlands and abroad.

45 Tax credits for parents whose

children are living at home

In 2010, were children younger than 27 years of age living with you

or your tax partner? In that case, you or your tax partner may be

entitled to the following tax credits:

– income-related combination tax credit

– single-parent tax credit

– supplementary single-parent tax credit

– parental leave tax credit

Please note!You may be entitled to the (supplementary) single-parent tax credit

and parental leave tax credit if you:




or Aruba or


You may also be entitled to the income-related combination tax credit

if you did not opt for resident taxpayer status.

58







in 2010 in order to be eligible for the tax credits for parents.

For question 45a

Income-related combination tax creditYou are entitled to the income-related combination tax credit if you


– Your household included at least one child in 2010. And this for at

least 6 months. And the child was younger than 12 years of age on

31 December 2009.

– During this period, this child was registered with the municipality

as living at your home address. In case of co-parents, this may also

be the co-parent’s home address.

– Your income from your work (wage, profit, or, for example, income

from freelance work, see Q in the Calculation tool for the employed person’s tax credit and deferred pension bonus on page 72) was

higher than € 4,706 or you received (or were eligible to receive)

the self-employed deduction.

– You did not have a tax partner in 2010. Or you did have a tax

partner in 2010, but the income from your work (wage, profit, or,

for example, income from freelance work) was less than your tax

partner’s income.

Please note!Were you born in 1948 or earlier and did you withdraw money under

the life-course savings scheme? These withdrawals are not income

from work.

Co-parentsFor more information about the special scheme for co-parents, call

the Tax Information Line Non-resident Tax Issues: +31 55 538 53 85.

Table for the income-related combination tax creditIncome from work Income-related

more than no more than combination tax credit

– € 4,706 € 0. But did you receive the

self-employed deduction?

In that case, € 775.

€ 4,706 € 33,233 € 775 + 3.8% x (income - € 4,706)

€ 33,233 – € 1,859

Table for the income-related combination tax credit if you are 65 years of age or olderIncome from work Income-related

more than no more than combination tax credit

– € 4,706 € 0. But did you receive the

self-employed deduction?

In that case, € 361.

€ 4,706 € 32,233 € 361 + 1.77% x (income - € 4,706)

€ 33,233 – € 865

Tax partnerDid you have a tax partner in 2010 and was your and your partner’s

income from your work equally high? In that case, the income-related

combination tax credit will only apply to the elder partner.

Expansion of the concept of tax partner The concept of tax partner was expanded for the income-related

combination tax credit. Tax partner also refers to the person:

– with whom you concluded a cohabitation contract before a

civil-law notary

– who was registered as your partner in view of a pension scheme

– with whom you lived in an owner-occupied home (principal

residence) and who was (jointly) liable for a debt secured on the

house (such as a mortgage debt)

– the person with whom you were living together at one address in

2010 without being married

(not relations by blood or affinity in the first degree, such as a

parent and child) and who meets the conditions for tax partnership,

but did not opt for this

If you can make a plausible case that there is not a permanent

household, you need not include this person.

If, as a result of this expansion, you do have a tax partner, you need to

meet the condition that your income is lower than your tax partner’s

income. Otherwise, you are not entitled to the income-related

combination tax credit.

Single-parent tax creditYou are entitled to the single-parent tax credit if you meet the


– In 2010, you had no tax partner for more than 6 months.

– During that period, you were running a household only with children

who were younger than 27 years of age on 31 December 2009.

– During this period, you supported at least 1 child for a minimum of

€ 408 per quarter. Or you received child benefit for this child (or a

comparable foreign benefit).


as living at your home address.

– Your child had no income or assets of his own. Did your child have

income or assets of his own? In that case, you are entitled to the

single-parent tax credit if this income or these assets was/were

insufficient for the child to live on.

The single-parent tax credit is € 945 (or € 440 if you were 65 years of

age or older).

Supplementary single-parent tax creditYou are entitled to the supplementary single-parent tax credit if you


– You are entitled to the single-parent tax credit in 2010.

– You had income from your work.

– Your household included at least one child in 2010. And this for

more than six months. And the child was younger than 16 years of

age on 31 December 2009.


as living at your home address.

The supplementary single-parent tax credit is 4.3% (or 2.0% if

you were 65 years of age or older) of your income from your work

(wage, profit or, for example, income from freelance work). The

supplementary single-parent tax credit is no more than € 1,513 (or

€ 705 if you were 65 years of age or older).

59

Use the Calculation tool for the employed person’s tax credit and deferred pension bonus and the Calculation tool for the supplementary single-parent tax credit on page 72 to calculate your supplementary

single-parent tax credit.

Tax credits upon deathYou are entitled to the income-related combination tax credit or

the (supplementary) single-parent tax credit if you have met all

conditions for these tax credits for (more than) six months. Due to the

death of your child, do you not meet the period of six months, but do

you meet the other conditions? In that case, you are still entitled to

these tax credits.

For questions 45b and 45cIf you take parental leave, you may be entitled to the parental leave

tax credit. A condition is that you have a parental leave statement

from your employer.

The parental leave tax credit amounts to the number of hours of

parental leave you took in 2010, multiplied by € 4.07. The amount of

the parental leave tax credit is no more than your 2009 taxable wage

minus your 2010 taxable wage.

Did the parental leave commence before 2010? In that case, in

determining the maximum parental leave tax credit, you may also

deduct your taxable wage in 2010 from your taxable wage in the year

prior to the year in which your parental leave commenced.

ExampleDid your parental leave commence in 2009? In that case, your

maximum parental leave tax credit is: your taxable wage for 2008

minus your taxable wage for 2010.

Please note!Keep the parental leave statement from your employer, as we may

request for it.

46 Life-course leave tax credit

Did you save under the life-course savings scheme? And did you

withdraw money from this savings account for unpaid leave in 2010?

In that case, you are entitled to the life-course leave tax credit.

The life-course leave tax credit you are entitled to is the same

amount as the amount you withdrew from the savings account for

the life-course savings scheme. With a maximum of € 199 times the

number of calendar years in which you saved. Did you also have

the life-course leave tax credit in 2006, 2007, 2008 and 2009? In

that case, you need to reduce the maximum credit for 2010 by the

life-course leave tax credit you received in (one of) those years.

Your employer takes the life-course leave tax credit into account

when calculating the wage tax and national insurance contributions.

47 Tax credit for persons of

65 years of age or older

Were you 65 years of age or older in 2010? In that case, you may be

entitled to additional tax credits: the elderly person’s tax credit and

the single elderly person’s tax credit.

Please note!You are only entitled to this tax credit if you:




Elderly person’s tax creditYou are entitled to the elderly person’s tax credit if you meet the


– You were 65 years of age or older on 31 December 2010.

– Your aggregate income was no more than € 34,649. You can

calculate your aggregate income with the calculation tool below.

The elderly person’s tax credit is € 684. If you file a tax return, you will

automatically receive this credit. You need not enter this in your tax

return.

If you did not opt for resident taxpayer status, you need to take your

joint Dutch and foreign income, deductible items and assets in order

to calculate your aggregate income, without taking your exempt

income into account.

Calculation tool for the aggregate income

Reproduce from E in the overview on page 1

Reproduce from H in the overview on page 1

Reproduce from K in the overview on page 1 +

Add Aggregate income

For question 47aYou are entitled to the single elderly person’s tax credit if, in 2010, you

received or were entitled to an old-age pension for a single person or

a single parent. You will also receive this credit if you did not receive,

or only partially received, old-age pension for a single person or a

single parent, because you were living abroad before you turned

65 years of age or because you were a recognised conscientious

objector.

The single elderly person’s tax credit is € 418.

Tick the box in the tax return if you met this condition.

60

48 Tax credit for young disabled

persons

In 2010, did you receive a Wajong benefit or employment support

(Work and Employment Support (Young Disabled Persons) Act)? And

did you receive no elderly person’s tax credit? In that case, you are

entitled to the tax credit for young disabled persons.



– opted for resident taxpayer status

No Wajong benefit due to other income Were you entitled to a Wajong benefit in 2010, but did you not receive

it due to concurrence with another type of benefit? Or because you

had too much other income from your work? In that case, you are still

entitled to the tax credit for young disabled persons.

The tax credit for young disabled persons is € 691.

For question 48aTick the box in the tax return if you received a Wajong benefit. Or if

you did not receive the benefit, but were entitled to it.

49 Tax credits for social

investments or direct

investments in venture capital

Did you or your tax partner invest in a green fund or a social and

ethical fund in 2010? In that case, you are entitled to the tax credit

for social investments. Did you or your tax partner lend money to

a starting business or invest money in a cultural fund? In that case,

you are entitled to the tax credit for direct investments in venture

capital and cultural investments. However, the green fund, social and

ethical fund or cultural fund must have been recognised by us. Visit

www.belastingdienst.nl to see whether the fund in which you invest

has been recognised by us.



– opted for resident taxpayer status

Amount of the tax creditThe tax credit for social investments and for direct investments in

venture capital and cultural investments is 1.3% of your average

exemption in box 3. We automatically calculate the tax credits when

determining your assessment.

Enter the value of the exemption in box 3 in question 49a to 49c.

Please note!Are you regarded as tax partner for the whole of 2010? In that case,

the same apportionment as in question 32j applies when calculating

the exemption. For example, did you state 3/4 of the total basis in

question 32j? In that case, you now also state 3/4 of the exemption.

More information about social investments or direct

investments in venture capital can be found in the

supplementary explanation Tax credits for social investments or direct investments in venture capital and cultural investments (for non-resident taxpayers). See page 7 for information about how to


50 Separated private assets

As from 1 January 2010, new legislation for separated private assets

(afgezonderde particuliere vermogens or APVs) has been introduced.

The tax on the capital from an APV is imposed on the person who

transfers the capital to the APV. After the death of the transferor, the

tax on the allocated capital of the APV is imposed on his heirs.

What does an APV include?The concept of separated private assets comprises:

– (family) trusts

– Antillean Private Foundations (SPF)

– (Private) Foundations

– Anstalten

– Stiftungen

– certain private foundations and associations

– other comparable (foreign) allocated funds

An APV mainly concerns a private interest of a family, for example.

Does it concern public service or a social benefit? In that case,

it does not have to be an APV. An APV is not a social benefit

organisation (sociaal belang behartigende instelling or SBBI).

More information about APVs can be found on

www.belastingdienst.nl

What is an SBBI?An SBBI is an organisation that primarily represents the private

interests of its members or a limited target group. Examples of SBBIs

are:

– choirs and dance groups

– musical and brass societies

– sporting clubs

– playgrounds

– staff associations

– elderly persons' associations

– local scouting clubs

– amateur drama societies and theatrical groups

The following organisations are no SBBIs:

– separated private assets (APVs)

– organisations for individual interests or individually oriented

assignments, such as family trusts

61

For question 50In the following situations, you state the capital and the income from

the APV in your tax return:

– You transferred capital to the APV.

– You are the heir of the person who transferred capital to the APV.

– You have a specific entitlement at the expense of the APV. For

example, an entitlement to payments.

– You have a tax partner who transferred capital to the APV.

– You transferred capital to the APV for a minor child.

– You have a tax partner who has a minor child and who transferred

capital to the APV for this child.

If you tick the question in the tax return, you must state the full name

of the APV and the country of establishment of the APV.

For question 50bDid the APV pay at least 10% tax on the profit? In that case, you need

not state your capital in the APV or your income from the APV.

For question 50cEnter the revenues and expenses, the assets and liabilities from

the APV which are allocated to you, your tax partner or the minor

children. You also enter these assets and liabilities and the revenues

and expenses from the APV once again in the relevant sections of

box 1, 2 and 3.

51 Dutch dividend or taxed income

from games of chance

Did you, in 2010, receive dividend on shares and suchlike that were

part of your company in the Netherlands or your substantial interest

in the Netherlands and from which Dutch dividend tax was withheld?

In that case, we may offset this tax against your assessment for

income tax and national insurance contributions.

Dividend tax that you may not offset against the assessmentYou may not offset the dividend tax against your assessment for

income tax and national insurance contributions if you received the

dividend under:

– an annuity investment account

– an investment account associated with home ownership

– an investment account from which regular payments are made

– a life-course savings scheme

The fact is that, on balance, this dividend tax is not payable by you.

Through your bank or insurer, this is reinvested in your investment

account.

For question 51aDividend tax is withheld as soon as you receive a dividend.

Your dividend voucher will state this amount.

You only state the Dutch dividend tax.

Tax partner Did you have a tax partner throughout 2010? And did you receive

Dutch dividend that was taxed as:

– profits from business activities

– income from other work

– income from providing assets

In that case, you state the whole amount of dividend tax withheld

yourself.

Dividend is not part of box 1Is the Dutch dividend not part of box 1? In that case, it does not

matter how you apportion the dividend tax withheld between yourself

and your tax partner. Any apportionment is allowed, as long as the

total is 100%. Only mention the part you wish to state for yourself.

You may not offset any dividend tax in case of Dutch dividend on

assets in box 3. If you opted for resident taxpayer status, you need

not pay double tax. The fact is that you can request a tax exemption

for this income. See the explanation for question 55.

Revenues from games of chanceIn 2010, did you have revenues from games of chance that were

taxed for income tax purposes? In that case, you enter this amount in

box 1 as taxable income.

You state the Dutch tax on games of chance as an offsettable

amount. Enter the withheld tax on games of chance. You may not

apportion the withheld tax on games of chance between yourself and

your tax partner.

52 Revisionary interest

During the past years, did you pay amounts for annuity policies which

you took out after 15 October 1990 and for which you still paid

premiums after 1991? And does one of the following situations occur

in 2010?

– You surrendered your annuity.

– You withdrew the balance on your annuity savings account in a

lump sum.

– The annuity did not become payable in time.

This means not soon enough after the contract date (also called

the maturity date) or after death.

– You did not convert the insurance into another annuity policy in

time.

– Your annuity insurance or annuity savings account no longer met

the tax conditions, for example because you donated, sold or

pledged your annuity insurance.

In addition to income tax, you often also have to pay revisionary

interest.

You also pay revisionary interest on the following income:

– the lump sum payment of a right of entitlement to periodic

payments, or the balance of a savings account from which periodic

payments are made or investment account from which periodic

payments are made

You entered this income in question 15a.

– the surrender of an annuity

You entered this income in question 15b.

– the lump sum pension payment

You entered this income in question 15c.

62

Please note!You need not pay any revisionary interest if you the amount you

receive upon surrender

in 2010 meets the following conditions:

– it is no more than € 4,146

– your annuity insurance or annuity savings account is eligible for

surrender by using the 'kleine afkoopregeling'

You entered this lump sum payment in question 15a.

You need not pay any revisionary interest on lump sum pension

payments either if the surrender relates to a pension payment that

would not exceed € 420.69 per year.

The revisionary interest owed is 20% of:

– the economic value of the annuity insurance, the right of

entitlement to periodic payments or the pension right

– the balance of the annuity savings account or the annuity

investment account

In case of surrender, the economic value of the annuity insurance, the

right of entitlement to periodic payments or the pension right is equal

to the lump sum payment.

Rebuttal schemeDid you take out the annuity insurance, the annuity savings account,

the right of entitlement to periodic payments or the pension scheme

after 31 December 1999? In that case, you can make use of the

rebuttal scheme. Here, the revisionary interest is calculated differently.

This could be more advantageous for you.

For this, the revisionary interest payable by you must be lower

than 20% of the economic value. Whether this applies to you and

whether this is more advantageous for you can be calculated with

the Calculation tool for revisionary interest on www.belastingdienst.nl.

You can only use this calculation tool if you have an annuity insurance

policy, annuity savings account or annuity investment account. For

more information, call the Tax Information Line Non-resident Tax

Issues: +31 55 538 53 85.

Outcome of the calculation is lowerIs the outcome according to the rebuttal scheme lower than 20%

of the value or the balance? In that case, enter this lower amount in

question 52a. We will then consider this as a request for application

of the rebuttal scheme.

53 Income to be protected

Did you place your pension or annuity entitlements with a foreign

insurer? In that case, you may have to state 'income to be protected'.

We impose a separate assessment for this income. You only not

need to pay this if, for example, your pension or annuity is disposed

of or surrendered. In other cases, too, you may have income to be

protected, for example in case of emigration or if you move to another

country again after you emigrated (onward migration) or in case of

suspension of a business due to death.

You may have income to be protected:

– if you emigrated

– if you immigrated

– if you work internationally

– in certain situations in the Netherlands

More information about this income can be found in

the supplementary explanation Income to be protected (for non-resident taxpayers). See page 7 for information about how to


54 Income on which no income

tax may be levied in the

Netherlands

It could be that you stated (positive or negative) income in the tax

return on which income tax may not be levied in the Netherlands (or

only partially). This will often be the case if you opted for resident

taxpayer status. Because in that case, you stated your Dutch and

your foreign income. It could also be that you filed a tax return for

income on which tax may be levied in the Netherlands, but at a

reduced rate.

If you opted for resident taxpayer statusIn this situation, you stated both your income and assets in the

Netherlands and abroad in the questions 4 to 33. In order to prevent

double taxation, you may be entitled to a tax relief. In order to

calculate this relief, you are required to specify in questions 54a to

54d which income (positive and negative) you stated on which no tax

may be levied in the Netherlands. If you opted for resident taxpayer

status, you stated, for example, the owner-occupied home abroad in

question 22. The (positive or negative) balance hereof in 22q (or 22r

if you had a tax partner) should also be stated in question 54a. Your

income from a foreign substantial interest should also be stated in

question 54b. Assets, such as shares and savings balances that you

entered in question 30 (box 3), with the exception of any rights to

shares in the profit of a Dutch company, should be stated in question

54c. Foreign immovable property needs to be stated in question 54d.

If you did not opt for resident taxpayer statusIn that case, question 54 does not apply to you. Complete

question 55.

Calculating the reliefIf you were not living in the Netherlands and you opted for resident

taxpayer status, you state your income from the Netherlands and

abroad. You therefore also state the income on which no Dutch tax

may be levied based on national and international regulations. You

may need to pay tax on this income in another country as well. In

order to prevent you from having to pay tax in both countries, you are

entitled to an income tax relief in the Netherlands. You are entitled to

this if, for example, you were a self-employed person in your country

of residence. Or if you were employed and had to pay tax on your

income tax in that other country. A condition for the double tax relief

is that, on balance, your foreign income is positive. The Dutch Tax

Administration will determine the tax relief based on your tax return.

Rules have been laid down for calculating the double tax relief. The

basis for the calculation is the ratio between the non-Dutch taxable

income and the total income (both in the Netherlands and abroad).

The relief resulting from the option for resident taxpayer status is

calculated on the income tax you owe after deduction of the tax

credit. This relief cannot be more than the amount of income tax

payable in the relevant box.

63

Example 1Your taxable income from work and home (box 1) is € 25,000.

Assume that, in 2010, you owe income tax on this amounting

to € 1,250. Your income consists of € 10,000 from wage in the

Netherlands and € 15,000 from wage in Belgium. You would not have

stated the Belgian income if you had not opted for resident taxpayer

status. Because you opted for resident taxpayer status, you are

entitled to relief in the Netherlands. The relief is € 15,000/€ 25,000 x

€ 1,250 = € 750.

If you are entitled to a deduction for expenses for income provisions

and a personal allowance, the deductible amounts are allocated

proportionately to the Dutch income and the foreign income.

Example 2Your taxable income from work and home (box 1) is € 25,000.

Assume that, in 2010, you owe income tax on this amounting

to € 1,250. Your income consists of € 15,000 from wage in the

Netherlands and € 15,000 from wage in Belgium, therefore € 30,000

in total. Your taxable income is € 25,000 because the following

amounts are deducted: € 1,000 for expenses for income provisions,

€ 4,000 for personal deductible items. You would not have stated

the Belgian income if you had not opted for resident taxpayer status.

Because you opted for resident taxpayer status, you are entitled to

relief in the Netherlands. The relief is € 15,000/€ 30,000 x € 1,250

= € 625. When calculating the relief, we therefore do not take the

taxable income from work and home amounting to € 25,000, but

the taxable income from work and home increased by € 5,000 for

expenses for income provisions and personal deductible items,

therefore € 30,000.

Did you opt for resident taxpayer status? In that case, the relief is

calculated on the income tax you owe after deduction of the tax

credit.

Transfer facilityThe amount of the double tax relief cannot be more than the

income tax payable in the relevant box. This could mean that certain

deductible items, such as the mortgage interest connected with

your owner-occupied home, will not result in a tax advantage. For

these types of situations, there is a transfer facility. We determine

the amount upon assessment and automatically include the foreign

income in the relevant box when calculating the relief in a following

year. You may not include this transferred amount once again in your

tax return in that year.

ExampleYour taxable income from work and home (box 1) is € 25,000.

Assume that, in 2010, you owe income tax on this, amounting to

€ 1,250. Your income consists of € 35,000 of German wage. From

this, € 10,000 of negative income from your owner-occupied home

is deducted. You owe German tax on the German income and are

entitled to double tax relief in the Netherlands. In that case, this relief

is € 35,000/€ 25,000 x € 1,250 = € 1,750. Your maximum relief,

however, is € 1,250. As this is the amount of income tax payable in

box 1. An amount of € 10,000 (€ 35,000 - € 25,000) therefore does

not result in a tax relief. That is why this amount is reserved. In the

future, do you have income in box 1 on which you have to pay income

tax in the Netherlands? In that case, you are entitled to double tax

relief on the reserved amount.

For question 54aDid you opt for resident taxpayer status? In that case, state the

income for which you are requesting a relief. State positive as well

as negative income. If the balance for the owner-occupied home

is negative, enter this negative amount. This applies to all negative

amounts in box 1, with the exception of the personal allowance. Enter

the gross income, so do not take any foreign tax that was withheld

from this income into account. For profits from a foreign company,

you need to take the costs into account. In that case, state the profit

before tax was levied on it.

Lack of space?Enter the two largest amounts on the upper two lines and the total of

the other amounts on the third line.

For question 54bState the income for which you are requesting a relief due to your

option for resident taxpayer status. Enter the gross income, so do not

take any foreign tax that was withheld from this income into account.

Lack of space?Enter the largest amount on the first line and the total of the other

amounts on the second line.

For question 54c State your assets for which you are requesting a relief due to the

option for resident taxpayer status, for example savings. Deduct any

debts relating to these assets from the value of the foreign assets.

Lack of space?If it concerns more than one amount: only enter the total amount.

For question 54d State foreign immovable property that is not part of box 1. Deduct

any debts relating to these assets from the value of this immovable

property.

The country codes can be found in the table on page 8.

For question 54eHave you stated any income to which a reduced rate applies because

of the Tax Regulations for the Kingdom (residents of the (former)

Netherlands Antilles and Aruba), or the tax treaty between the

Netherlands and your country of residence?

In that case, state this income, the applicable tax rate, the country

code and the amount of the income to which this reduced tax rate

applies. If, for example, you received interest or dividend from a

substantial interest (box 2), you are often entitled to a reduced rate of

10% or 15%.


64

55 Dutch income on which no

income tax may be levied in the

Netherlands

It could be that you stated (positive or negative) income in the tax

return on which income tax may not be levied in the Netherlands (or

only partially). This will often be the case if you opted for resident

taxpayer status. But also if you did not opt for resident taxpayer

status, it could be that you stated income on which no tax may be

levied in the Netherlands (or at a reduced rate).

If you opted for resident taxpayer statusIn that case, question 55 does not apply to you, but you should

complete question 56.

If you did not opt for resident taxpayer statusIn this situation, you only stated your Dutch income and

assets in questions 4 to 29. It could be that the Dutch Tax

Administration may not levy tax on one or more of the Dutch

income components (or at a reduced rate). This is the case if

the tax treaty between the Netherlands and your country of

residence states that the relevant income component may only

be taxed in your country of residence. It could also be that a tax

treaty provides that tax may only be levied in the Netherlands on

certain Dutch income at a reduced rate. The table on page 8 lists

most countries with which the Netherlands has a tax treaty.

Calculating the exemptionIf you were not living in the Netherlands and you did not opt for

resident taxpayer status, you only state your Dutch income in the

Netherlands. It could be that you also need to pay tax on this income

in a different country. In order to prevent you from having to pay tax in

both countries, you are entitled to a tax exemption in the Netherlands.

A condition for the exemption, however, is that the Dutch income to

which the exemption applies, is positive on balance. The Dutch Tax

Administration will determine the tax relief based on your tax return.

The basis for the calculation is that the income not taxable in the

Netherlands is deducted from your total income.

The exemption is calculated before deduction of the tax credit.

ExampleYou are living in Spain and your taxable income from work and home

(box 1) is € 25,000. Your income consists of a Dutch government

employee pension amounting to € 15,000 and a Dutch old-age

pension amounting to € 10,000. You state both incomes in your

income tax return. The taxing rights on the old-age pension are

Spanish and you request an exemption of € 10,000 for the prevention

of double tax. Dutch income tax is only calculated on the government

employee pension of € 15,000.

More information about exemptions and reliefs under

a tax treaty can be obtained from the Tax Information Line


For question 55aState the income you entered previously in questions 4 to 28 for

which you are requesting a tax exemption.

For question 55bState the income you entered previously in this tax return in question

29, for which you are requesting a tax exemption.

For question 55cHave you stated any income to which a reduced rate applies because

of the Tax Regulations for the Kingdom (residents of the (former)

Netherlands Antilles and Aruba) or the tax treaty between the

Netherlands and your country of residence?

In that case, state this income, the applicable tax rate, the country

code and the amount to which this reduced tax rate for this question

applies. If, for example, you received interest or dividend from a

substantial interest (box 2), you are often entitled to a reduced rate of

10% or 15%.


56 Compulsorily covered by the

national insurance schemes

If you were living and working abroad in 2010, you were not covered

by the Dutch national insurance schemes and therefore did not have

to pay contributions. In a number of situations, you are covered by

the Dutch national insurance schemes by virtue of Dutch legislation

and international regulations. In that case, you must pay contributions

in the Netherlands.

For example, when were you compulsorily covered by the Dutch national insurance schemes in 2010?– You were employed in the Netherlands.

– You had profits from a Dutch company and you were actually

working in that company in the Netherlands, without at the

same time being self-employed in a company in your country of

residence. Nor were you employed in your country of residence at

the same time.

– You were working abroad temporarily and continued to be

covered by the Dutch national insurance schemes because of

a secondment arrangement in an international social security

scheme.

– You were an employee of an international road, water or air

transport company established in the Netherlands.

– You were living abroad only for your studies, and you were younger

than 30 years of age in 2010.

– Other special situations in which you are covered by the Dutch

national insurance schemes because of international regulations.

For question 56aEnter the period in 2010 in which you were compulsorily covered by

the Dutch national insurance schemes (AOW, Anw and AWBZ).

ExampleYou were employed in the Netherlands from 1 January to 31 July. You

are liable to pay national insurance contributions from 1 January to

31 July.

For question 56bEnter the period in which you received income from the Netherlands

or owned assets in the Netherlands in 2010 (tax liability period).

Whether you opt for resident taxpayer status does not influence this.

65

ExampleFrom 1 January to 3 July, you were employed in the Netherlands and

you opted for resident taxpayer status. Your tax liability period is also

1 January to 3 July. Enter this period in question 56b.

Please note!If you were liable to pay national insurance contributions or tax

during two or more periods, enter one continuous period for the total

duration of the shorter periods.

ExampleIf you were liable to pay national insurance contributions or tax from

1 March to 3 May and from October to 3 December, enter the period

of 1 March to 3 December in questions 56a or 56b.

57 Compulsory insurance: income

Contribution baseIn order to determine how much contribution you owe, we look at

your joint annual income in box 1 in the Netherlands and abroad.

You owe contributions on a maximum of € 32,738. Your employer or

benefits agency withholds contributions from your wage, benefit or

pension. The contributions withheld are subsequently offset against

the contributions you owe.

With respect to the national insurance contributions, you need to

state your income from work and home in box 1 in the Netherlands

and abroad. In calculating your joint income in the Netherlands and

abroad, you may be entitled to the same deductible items as a Dutch

resident. Tax treaties do not apply to the levy of national insurance

contributions.

Do you have a tax partner? In that case, you may also deduct your tax

partner’s expenses which your tax partner already deducted in the

country of residence.

If you have a partner, you can apportion the joint income and

deductible items as you wish, as long as the total is 100%. You need

not be each other’s tax partners for this. You do, however, have to

meet the conditions for tax partnership, with the exception of the

condition that you both have opted for resident taxpayer status.

Please note!If you and your tax partner both opted for resident taxpayer status,

you need to make the same apportionment as you did for the income

tax.

ExampleYou are living in Belgium and are married to your spouse in

community of property. You only receive wages in the Netherlands

and have an owner-occupied home in Belgium with a mortgage

loan. Your spouse has no income of his own. You do not opt for

resident taxpayer status. For tax purposes, you may not take your

owner-occupied home into account. Your spouse is not insured in

the Netherlands. For the national insurance contributions, you may

take your owner-occupied home into account. Because you have a

spouse, you may apportion the balance between yourselves.

Contribution base depends on the period of liability for national insurance contributions and tax liability periodWere you liable to pay national insurance contributions in the

Netherlands throughout 2010? In that case, the whole of 2010 is the

basis for entering the contribution base.

Were you not liable to pay national insurance contributions in the

Netherlands throughout 2010? And was the period in which you

were liable to pay national insurance contributions in 2010 longer

than your tax liability period (or were you not liable to pay tax in the

Netherlands in 2010)? In that case, the period in which you were

liable to pay national insurance contributions is the basis for entering

the contribution base.

Were you not liable to pay national insurance contributions in the

Netherlands throughout 2010? And was the period in which you

were liable to pay national insurance contributions in 2010 shorter

than the tax liability period? In that case, the tax liability period in

2010 in the Netherlands is the basis for entering the contribution

base.

Please note!The fact that you need to state your contribution base for your tax

liability period, does not mean that you are also liable to pay national

insurance contributions during that whole period.

More information can be found on www.belastingdienst.nl.

Or call the Tax Information Line Non-resident Tax Issues:

+31 55 538 53 85.

For question 57aSee the explanation for question 13.

For question 57bSee the explanation for questions 14a and 14c.

For question 57cSee the explanation for question 15.

For question 57dSee the explanation for question 16.

For question 57eSee the explanation for question 17.

For question 57fSee the explanation for question 19.

For question 57gSee the explanation for question 23.

For question 57hSee the explanation for question 24.

For question 57iSee the explanation for question 20.

For question 57jSee the explanation for question 25.

For question 57kSee the explanation for question 26.

66

For question 57lSee the explanation for question 28.

For question 57mSee the explanation for question 22q/r. If your balance for the

owner-occupied home is negative, place a minus sign before the

amount.

58 Compulsory insurance:

deductible items

The basis for the national insurance contributions is your income

from work and home in box 1 in the Netherlands and abroad. See the


In calculating your joint income in the Netherlands and abroad, you may

be entitled to the same deductible items as a Dutch resident. You can

state these deductible items here.

For question 58aSee the explanation for question 27.

For question 58bSee the explanation for question 18.

For question 58cSee the explanation for question 22t.

For question 58dSee the explanation for questions 34 to 42.

59 Compulsory insurance:

contribution base

For question 59dOnly enter an amount here if you did not already enter the Dutch

wage tax and national insurance contributions in 2010 in questions

14a, 15 or 19d.

60 Correction or reduction of

your contribution base

Does part of your income fall under a foreign social security scheme?

Or, as a non-Dutch resident, were you covered by the Dutch national

insurance schemes during part of 2010? In that case, you can request a

correction or reduction of your contribution base in some situations.

Correction of contribution baseWere you covered by the Dutch national insurance schemes in 2010?

And during that period, did you owe any foreign social security

contributions on your income? In that case, you may be eligible for a

correction of the contribution base in the following situations:

– Part of your income is subject to foreign social security legislation

because of an international regulation.

– You pay statutory contributions for old-age benefits and death

benefits on part of your income in another country.

For question 60a You can request a correction of your contribution base in your tax

return. In that case, your contribution base is never more than the

income minus the income on which you owe contributions in another

country.

Enter the income for which your contribution base should be

corrected here.

ExampleYou were liable to pay Dutch tax and covered by the Dutch national

insurance schemes throughout the year. You have an income in box

1 of € 70,000, of which € 30,000 is from profits in Belgium. Because

of this, the contribution base is € 70,000 - € 30,000 (correction)

= € 40,000, but is set at a maximum of € 32,738. In the tax return,

you state the correction amount. In this example, that amounts to

€ 30,000.

If you were working in Belgium as a self-employed person and were employed in the NetherlandsIn special cases, it could be that you were insured simultaneously

in the Netherlands and in another EU country. For example, if you

were working in Belgium as a self-employed person and at the

same time were employed in the Netherlands. In that case, your

Dutch contribution base is reduced by the income on which you pay

contributions in the other country.

ReductionWas part of your income subject to foreign social security legislation

because of an international regulation? Or did you pay statutory

contributions for old-age benefits and death benefits on part of your

income in another country? In that case, you can request a reduction

of your contribution base in your tax return. In that case, your

contribution base is never more than the income minus the income

on which you owe contributions in another country.

For question 60bEnter the balance of the income and deductible items during the

period in which you were liable to pay tax, but were not covered by

the national insurance schemes.

ExampleYou were liable to pay tax from 1 January to 31 October. But you

were covered by the national insurance schemes from 1 January

to 30 June. In that case, you state your contribution base for the

period of 1 January to 31 October. After this, enter the balance of the

income and deductible items for the period of 1 July to 31 October in

‘vermindering premie-inkomen’.

Were you covered by the Dutch national insurance schemes only

during part of 2010 and was this period shorter than the tax liability

period? In that case, the contribution base is recalculated in one of

the following ways:

67

– The contribution base is calculated in proportion to the period in

which you were insured in 2010.

– The income and deductible items for the period in which you were

no longer insured are deducted from the contribution base.

– The contribution base is calculated up to a maximum of € 32,738

in proportion to the period in which you were insured in 2010. Was

your actual contribution base higher than this maximum? In that

case, your contribution base is brought down to this maximum and

subsequently recalculated in proportion to the period in which you

were insured.

We test all three methods and determine which one is the most

favourable for you. We will then apply this method.

ExampleYou are living in Germany and are liable to pay tax in the Netherlands

throughout the year because you have a holiday home in the

Netherlands

(box 3). You are employed in the Netherlands. The wage is € 15,000.

On 1 August, you stop working in the Netherlands and are no longer

liable to pay national insurance contributions. As from 1 August, you

receive a wage in Germany amounting to € 25,000.

Method 1: Calculation in proportion to the periodYou are insured in the Netherlands for 210 days. The contribution

base is converted in proportion to time to 210/360 x € 40,000 =

€ 23,333.

Method 2: Calculation deductionWe deduct the income for the period in which you were no longer

insured from the contribution base. The result is: € 40.000 - € 25.000

= € 15.000.

Method 3: Calculation of maximum contribution base in proportion to the periodThe maximum income on which contributions are calculated in

2010, is € 32,738. The maximum contribution base is converted in

proportion to time to 210/360 x 32,738 = € 19,097.

In this example, method 2 is the most favourable. We therefore set the

contribution base at € 15,000.

More information about calculating your contribution base

can be obtained from the Tax Information Line Non-resident Tax

Issues: +31 55 538 53 85.

61 Income that was subject to

the Healthcare Insurance Act

In general, you are covered by social insurance in the country

where you work. This means, among other things, that if you are

living abroad, but are working in the Netherlands, you, in general,

are covered by healthcare insurance in the Netherlands under the

Healthcare Insurance Act (Zvw). You pay your healthcare insurer

premiums for this. In addition, you have to pay us an income-related

contribution on certain income. You pay this contribution on a

maximum amount of € 33,189.

If you are living abroad, the Healthcare Insurance Act may therefore

also apply to you. More information about this can be found on


If you had one or more of the following types of income in 2010:

– wage

– pension

– benefit

– annuity payments from which wage tax and national insurance


In that case, your employer or benefits agency withheld your

income-related contribution from this. This is mentioned in your

annual income or benefits statement.

If you had one or more of the following types of income in 2010:

– profit

– income from other work, for example income from freelance work

or income according to the tax facility for performing artists

– regular payments from which no wage tax and national insurance

contributions were withheld, such as maintenance

In that case, you pay the income-related contribution by means of a

(provisional) assessment. Your contribution is 4.95% of the total of

the income mentioned above.

Calculation of the contribution if you received wage or a benefit and had other incomeWere you employed or did you receive a benefit and did you, for

example, also have income from freelance work? In that case, we

only calculate the income-related contribution on your other income.

Was your wage or benefit higher than € 33,188? In that case, you no

longer have to pay a contribution on this other income.

No healthcare insurance contributionIn the following cases, you do not pay a healthcare insurance

contribution:

– In question 56a of the tax return, you requested an exemption from

the AWBZ premium and the income-related healthcare insurance

contribution for the whole of 2010.

– In the tax return, you entered maintenance in question 23c. You

also received this maintenance from the same person already

before January 2006 and you had no other income in 2010.

– You stated that you were a member of the military throughout 2010

in question 61d of the tax return.

For question 61bYou can find the wage for the Healthcare Insurance Act on the

annual income or benefits statement issued to you by your employer

or benefits agency. Do not enclose this annual income or benefits

statement with the tax return. Also add the wage that was included in

the profit.

For question 61cDid you receive maintenance from your ex-partner in 2010? And

did you already receive this income from the same person before

January 2006? In that case, you do not pay a healthcare insurance

contribution on this. Tick the box in the tax return if you met this

condition.

68

– You worked in the Netherlands as an international official or foreign

public servant and had income from other activities. The income

from employment with the international organisation or foreign

government were exempt from national insurance contributions.

In that case, you enter this foreign income for correction of the

contribution income.

For question 61hWere you compulsorily covered by healthcare insurance for part of

2010 in the Netherlands and for another part of 2010 abroad? In

that case, state the part of the year in which you are insured in the

Netherlands. You do this in question 56a.

Are you requesting a reduction of your contribution income? In that

case, state the part of the contribution income you received for the

period in which you were liable to pay tax, but were not covered by

healthcare insurance, because you were compulsorily covered by a

statutory health insurance scheme in another country.

More information about foreign income and the

income-related healthcare insurance contribution can be


+31 55 538 53 85.

For question 61dWere you on active military service in 2010? Or were you a member of

the military on fully paid exceptional leave? In that case, the Ministry

of Defence took care of your medical expenses. So you do not have

to pay a healthcare insurance contribution. You are, however, insured

and liable to pay national insurance contributions under the AWBZ.

During your employment with the Ministry of Defence, did you have

other income in 2010? In that case, you do not pay a healthcare

insurance contribution on this income either.

State the period during which you were on active military service or a

member of the military on exceptional leave.

For question 61eState the amount of the income from employment that was included

in the profit, including the healthcare insurance contribution withheld.

You will find this amount in your annual income statement under

'Loon loonbelasting/volksverzekeringen'.

You made profits as a share fishermanWere you a share fisherman? In that case, you stated your income as

profits from business activities. You pay an income-related healthcare

insurance contribution on these profits.

– Were you, as a share fisherman, owner or co-owner of the vessel?

In that case, your income-related contribution is 4.95%. You need

not complete this question.

– Did you, as a share fisherman, work on board a seagoing vessel,

but were you not the owner or co-owner? In that case, you do not

pay an income-related contribution. Enter the profits from business

activities that you, as a share fisherman, made in 2010 in this

question. This amount will be deducted from the total healthcare

insurance contribution income.

More information about share fishermen and the

income-related healthcare insurance contribution can be


+31 55 538 53 85.

For question 61fWere you living abroad in 2010, and was your employer based

abroad? In that case, your employer perhaps did not withhold the

income-related contribution from your wage. If that is the case, you

will receive a (provisional) assessment of 4.95% of your contribution

income.

Enter your foreign income from employment in 2010, from no

healthcare insurance contribution was withheld and refunded by the

employer. This is the amount you entered in question 16.

For question 61gWere you covered by healthcare insurance in the Netherlands?

However, did you already pay a premium or contribution for a

statutory health insurance scheme on part of the income in another

country? In that case, you may be eligible for a correction of the

contribution base in the following situations:

– You were also subject to the social security legislation of the country

in which you are working because of an international regulation. For

example, you were employed in the Netherlands and, at the same

time, you worked in Belgium as a self-employed person.

69

CALCULATING TAXOverview of income

and deductible items?

Open the fold-out page.

70

You can use the following calculation tool to calculate the total

amount of the income tax and national insurance contributions. You

need this total amount to calculate whether you need to pay tax and

contributions or whether you will receive a refund. (The amounts

and percentages in brackets only apply if you are 65 years of age or

older throughout 2010.)

CALCULATING TAX: STEP 1

Where the calculation tool states: ‘Reproduce from (......) on page 1’,

you must reproduce an amount from the overview on page 1 of the

explanation.

Please note!Round all amounts to whole Euros. In doing so, you may round to

your advantage.

Box 1

Taxable income from work and home Reproduce from F on page 1 A

Reproduce from A, but enter no more than € 18,218 in B

Income tax rate for the first bracket 2.30% xIncome tax amount for the first bracket Calculate 2.30% of B, but enter no more than € 419

Subtract: C minus D C

Reproduce from C, but enter no more than € 14,520 D

Income tax rate for the second bracket 10.80% xIncome tax amount for the second bracket Calculate 10.80% of D, but enter no more than € 1,568

Subtract: C minus D E

Reproduce from E, but enter no more than € 21,629 F

Income tax rate for the third bracket 42% xIncome tax amount for the third bracket Calculate 42% of F, but enter no more than € 9,084

Subtract: E minus F G

Income tax rate for the fourth bracket 52% xIncome tax amount for the fourth bracket Calculate 52% of G +Add Income tax in box 1 H

Box 2

Taxable income from a substantial interest Reproduce from I on page 1 J

Income tax amount Calculate 25% of J 25% xAdd Income tax in box 2 K

Box 3

Taxable income from savings and investments Reproduce from K on page 1 L

Income tax amount Calculate 30% of L 30% xIncome tax in box 3 M

Total

Income tax in box 1 Reproduce from H above

Income tax in box 2 Reproduce from K above

Income tax in box 3 Reproduce from M above +Add Total income tax N

71

General tax credit Always enter € 1,987 (or € 925 for persons of 65 years of age or older)Employed person’s tax credit See the Calculation tool for the employed person’s taxcredit on page 72 Deferred pension bonus. See the Calculation tool for the deferred pension bonus on page 73 Income-related combination tax credit See the explanation for question 45a Single-parent tax credit See the explanation for question 45a Supplementary single-parent tax credit See the explanation for question 45aand see the Calculation tool for the supplementary single-parent tax credit on page 72Parental leave tax credit See the explanation for questions 45b and 45c

Life-course leave tax credit Reproduce the amount from question 46 in the tax return

Elderly person’s tax credit See the explanation for question 47 Single elderly person’s tax credit See the explanation for question 47a Young disabled person’s tax credit See the explanation for question 48 Tax credit for social investments See the explanation for question 49

Tax credit for direct investments in venture capital and cultural investments +See the explanation for question 49 Add Total tax credits P

Calculation tool for tax creditsTax credits are taken into account when calculating the amount you need to pay or will be refunded. These are

reductions in the income tax and national insurance contributions owed. You then have to pay less tax. Whether you

are entitled to certain tax credits depends on your personal situation.

CALCULATING TAX CREDITS: STEP 2

Please note!Did you turn 65 years of age in 2010? In that case, the rate changes. The fact is that you no longer pay old-age

pension contributions as from the month in which you turned 65 years of age. This also has consequences for the

amount of your tax credit. More information about this can be obtained from the Tax Information Line Non-resident Tax

Issues: +31 55 538 53 85.

72

Calculation tool for the employed person’s tax credit and deferred pension bonusReproduce the amounts from the tax return

Calculation tool for the supplementary single-parent tax credit

We calculate your employed person’s tax credit and deferred pension bonus automatically. You need not file a request for this in the tax return. You are entitled to these credits if you have income from work. This income consists of the following:

Profits from business activities before the entrepreneur’s allowance and SME profit exemption (question 11a). This does not include the share of the profit received as =a co-titleholder Wage, sickness benefit and other income from the Netherlands (question 14a). This does not include withdrawals under the life-course savings scheme if you were 61 years of age or olderon 31 December 2009 Tips, share option rights and other income not subject to wage tax and national insurance contributions (question 14c)Income from work abroad(question 16)

Income from other work (question 19c). Not the income from providing assets (question 20d) +Add Income from work Q

Income from work

Q

Reproduce Q from the Calculation tool employed person’s tax creditCalculate 4.3% of Q 4,3%(or 2% for persons aged 65 or older) (or 2%) xSupplementary single-parent tax credit No more than € 1,513 Enter in the (or € 705 for persons Calculation toolaged 65 or older) tax credits

Calculation tool for the employed person’s tax credit

If Q is more than € 47,865, you are entitled to the employed person's tax credit corresponding to your year of birth. In that case, you need not completethe Calculation tool for the employed person's tax credit any further

If Q is € 47,865 or less, continue below

Reproduce from Q, but enter no more than € 9,041 in R

1,737%Rate for the first bracket (or 0.807%) x Amount for the first bracket Calculate 1.737% of R (or 0.807% if you were bornin 1944 or before). Enter no more than € 157 (or € 74 if you were born in 1944 or before)

Subtract: Q minus R S

Rate for the second bracket Use the percentage corresponding to the year of birth:

born in 1953 or later: Calculate 11.888% of S. Enter no more than € 1,332

born in 1950, 1951 or 1952: Calculate 14.235% of S. Enter no more than € 1,595

born in 1948 or 1949: Calculate 16.555% of S. Enter no more than € 1,855

born in 1945, 1946 or 1947: Calculate 18.884% of S. Enter no more than € 2,116

born in 1944 or before: Calculate 8.779% of S. Enter no more than € 984 +

Add

If Q is more than € 43,385 but no more than € 47,865, enter Q

Subtract: Fixed amount 43.385 –

T

Calculate 1.25% of T (or 0.581% if you were born in 1944 or before) Enter no more than € 56 (or € 26 if you were born in 1944 or before) –Subtract Employed person's tax credit

Please note! If the employed person’s tax credit calculated here is less than the employed person's tax credit mentioned in your annual income statement, enter the amount mentioned in your annual income statement in the Calculation tool for tax credits. However, you will receive no more than the amount corresponding to your year of birth and income.

Table for the employed person’s tax creditBorn in Employed person’s tax

credit

1953 or later € 1,433

1950, 1951 or 1952 € 1,696

1948 or 1949 € 1,956

1945, 1946 or 1947 € 2,217

1944 or before € 1,032

Enter in the Calculation tool for tax credits

73

Calculation tool for the deferred pension bonus

If Q is lower than € 9,041, you are not entitled to the deferred pension bonus. In that case, you need not complete the Calculation tool for the deferred pension bonus any further

If Q is more than € 55,831, you are entitled to the maximum deferred pension bonus corresponding to your year of birth. In that case, you need not complete the Calculation tool for the deferred pension bonus any further

Tables for the deferred pension bonusBorn in Deferred pension bonus

1948 € 2,340

1947 € 3,276

1946 € 4,679

1944 or 1945 € 936

1943 or before € 468

Enter in the Calculation tool for tax credits

If Q is more than € 9,041 but no more than € 55,831, continue below

Reproduce from Q, but enter no more than € 55,831

Subtract: Fixed amount 9.041 –

V

You calculate the amount of the deferred pension bonus with the percentage corresponding to your year of birth. Enter the outcome in the Calculation tool fortax credits:

born in 1948: Calculate 5% of V



born in 1944 or 1945: Calculate 2% of V

born in 1943 or before: Calculate 1% of V

74

Income tax payableif you opted for resident taxpayer status

Income tax in box 1 Reproduce from H on page 70 H

Total tax credits Reproduce from P on page 71 P

6,9% (or 14,8) xTax component of the tax credit Multiply: P by 6.9% S

(or 14.8% for persons aged 65 or older)

Income tax in box 1 Reproduce from H on page 70 H

Total income tax Reproduce from N on page 70 N :Divide: H by N T xMultiply: S by T U –Subtract: H minus U. If the outcome is negative, enter 0 V

Income in box 1 Reproduce from A on page 1 of the explanation W

Your public transport commuting allowance and deduction due to little or no home acquisition debt X

–Reproduce from questions 18c and 22tYour ‘denominator income’ in box 1 to calculate the relief Subtract: W minus X

Y

Income in box 1 on which no income tax may be levied in the Netherlands Reproduce thetotal from question 54a, but only if the amount is more than 0. Otherwise, enter 0 in AA

Reproduce from V on this page V xMultiply by V Z

Reproduce from Y on this page Y :

Relief in box 1 due to the option for resident taxpayer status Divide: Z by Y AA –Subtract: V minus AA Income tax payable in box 1 BB

AMOUNT TO BE PAID OR TO BE REFUNDED: STEP 3

Below you can calculate if you need to pay income tax or if income tax is refunded to you

Income tax in box 2 Reproduce from K on page 70 K

Tax component of the tax credit Reproduce from S on this page S

Income tax in box 2 Reproduce from K on page 70 K

Total income tax Reproduce from N on page 70 N :Divide K by N CC

xMultiply S by CC DD –Subtract: K minus DD If the outcome is negative, enter 0 EE

Income in box 2 on which no income tax may be levied in the Netherlands Reproduce thetotal from question 54b, but only if the amount is more than 0. Otherwise, enter 0 in HH

Reproduce from EE on this page EE xMultiply by EE FF

Gains from a substantial interest Reproduce from G on page 1 of the explanation GG :

Relief in box 2 due to the option for resident taxpayer status Divide FF by GG HH –Subtract: EE minus HH Income tax payable in box 2 II

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Income tax in box 3 Reproduce from M on page 70 M

Tax component of the tax credit Reproduce from S on page 74 S

Income tax in box 3 Reproduce from M on page 70 M

Total income tax Reproduce from N on page 70 N :Divide M by N JJ xMultiply S by JJ KK –Subtract: M minus KK. If the outcome is negative, enter 0 LL

Capital yield tax base on which no tax may be levied in the Netherlands Calculate the average of the total value of the assets you entered in 54c and 54d

Reproduce from LL on this page LL xMultiply by LL MM

Total capital yield tax base Reproduce from question 32c NN :Relief due to the option for resident taxpayer status Divide MM by NN OO –Subtract: LL minus OO Income tax payable in box 3 PP

Income tax payable in box 1 Reproduce from BB on page 74

Income tax payable in box 2 Reproduce from II on page 74

Income tax payable in box 3 Reproduce from PP on this page +Add: BB plus II plus PP Income tax payable QQ

Continue with the national insurance contributions owed on page 76

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Income tax payableif you did not opt for resident taxpayer status

Total income tax Reproduce from N on page 70 N

Total tax credits Reproduce from P on page 71 P

6,9% (or 14.8%) x

Please note! If, in 2010, you were not living in Belgium, Surinam, the (former) Netherlands Antilles or S –Aruba or, as a German resident, you were not subject to the 90% facility, you are notentitled to the tax component of the tax credits. In that case, enter 0.Tax component of the tax credit Multiply P by 6.9% (or 14.8% for persons aged 65 or older) If, in 2010, you were living in Belgium, Surinam, the (former) Netherlands Antilles or Aruba or, as a German resident, you were subject to the 90% facility, you are entitled to the tax component of a limited number of tax credits.

Subtract: N minus S Income tax payable QQ

National insurance contributions owedYour contribution base Reproduce from F on page 1 of the explanation, but if you completed RR

question 52, reproduce the amount of question 59c. Enter no more than € 32,738 31.15% (or 13.25%) x Your national insurance contributions Multiply: RR by 31.15% SS

(or 13.25% for persons aged 65 or older)Total tax credits Reproduce from P on page 71 P

93,1% (or 85.2%) xNational insurance component of your tax credits Multiply P by 93.1% TT

–(or 85.2% for persons aged 65 or older)Subtract: SS minus TT National insurance contributions owed UU

Tax and contributions already paidWage tax and national insurance contributions withheld Reproduce from question 14a, 15a, 15b, 15c and 19d

Withheld dividend tax and tax on games of chance Reproduce from question 51a

Paid by means of the provisional assessment for income tax and national insurance contributions for 2010 +Add Total tax and contributions already paid VV

Payment or refund?Income tax payable Reproduce from QQ. If QQ is negative, enter 0

National insurance contributions owed Reproduce from UU

Refunded by means of the provisional assessment for income tax and national insurance contributions for 2010 +Add

Total tax and contributions already paid Reproduce from VV –Subtract Amount to be paid or to be refunded WW

If WW is positive, you usually have to pay. If WW is negative, we usually refund this amount to you. You will receive a message about this.

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Wage for the Healthcare Insurance Act from which the employer or benefits agency withheld the income-related contribution

Please note! Reproduce from question 61b. In case of several annual income or benefits statements, state the total amount of the wage for the Healthcare Insurance Act

Total wage from which the employer or benefits agency withheld the income-related contribution A

Income from which no income-related contribution was withheld

Taxable profits from business activities Reproduce the total amount from question 13b. If you did not opt for resident taxpayer status, reproduce the total amount from question 57a

Maintenance started after 31 December 2005

Foreign pension and benefits Reproduce the total amount from question 17a. if you did notopt for resident taxpayer status, reproduce the total amount from question 57e

Income from other work Reproduce the amount from question 19c.If you did not opt for resident taxpayer status, reproduce the total amount from question 57f

Regular payments not subject to wage tax and national insurance contributions Reproduce the amount from question 24f.If you did not opt for resident taxpayer status, reproduce the total amount from question 57h

Income from foreign employment from which the employer did not withhold an income-related +healthcare insurance contribution Reproduce the amount from question 61f Add Contribution income for the assessment for the income-related healthcare insurance contribution

B

If B is € 0 or negative, you will not receive an assessment for the income-related healthcare insurance contribution. In that case, a provisional assessment for the income-related healthcare insurance contribution will be refunded or settled. You need not complete the calculation tool any further.

Calculating the income-related contribution

Maximum amount on which the contribution is payable 33.189

Wage from which the employer or benefits agency withheld the income-related contribution –Reproduce from ASubtract C

If C is € 0 or negative, you will not receive an assessment for the income-related healthcare insurance contribution. In that case, a provisional assessment for the income-related healthcare insurance contribution will be refunded or settled. You need not complete the calculation tool any further.

Amount of the assessment

If C is higher than or equal to B, enter 4.95% of B here D

If C is lower than B, enter 4.95% of CPaid provisional assessment for the income-related healthcare insurance contribution for 2010

E –

Subtract: D minus E Amount to be paid or to be refunded F

If F is positive, you usually have to pay. If F is negative, we usually refund this amount to you. You will receive a message about this.

Calculation tool to calculate the income-related healthcare insurance contribution

IB

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Explanatory Notes Tax Return Form c 2010 Ib3161t01fdeng

Documents

Transcript of Explanatory Notes Tax Return Form c 2010 Ib3161t01fdeng