Provisional Tax Assessment Voorlopige Aanslag 1. About the Invitation Tax authorities (Belastingdienst) estimate in advance, based on your income from two years ago, i.e., the year 2023, how much income tax you will have to pay in the year 2025. That’s why they send you a provisional assessment for 2025 in January 2025. This is…
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When can I declare my actual return in Box 3?. Box 3 is a tax category in the Dutch tax system designed to tax income from capital assets (such as savings accounts, investments, properties other than primary residences, etc.). Until recently, the main issue was how returns on these assets were calculated. Taxpayers were taxed…
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1. What is the Income Tax Return? The income tax return is the tax paid on income earned during a fiscal year, which in the Netherlands runs from January 1 to December 31. This tax includes income from work, business activities, investment returns, and other various income. The return allows the state to calculate the…
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What is Worldwide Income Return WereldinkomenThe World Income Statement (Wereldinkomen) is a document in which income earned both inside and outside the Netherlands is reported. It is related to any subsidy you have applied for with the Tax and Customs Administration (Toeslagen). 1. When do you receive this document? This form is only received…
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What does the 30% ruling entail? The 30% rule is a tax scheme that allows, under strict conditions, up to 30% of the salary to be tax-free for employees hired from abroad. These employees typically face additional costs known as extraterritorial costs. 1. Requirements to benefit from the 30% ruling: You are a salaried employee.…
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The Dutch government provides various types of allowances for residents and non-residents in the Netherlands. The benefit system is designed to support people with low incomes by helping them cover basic costs such as rent, health insurance, day care, unemployment, maternity pay, etc. The 2024 allowances are explained below: Individuals Families Self-employed Individuals INDIVIDUALS 1.…
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1. What is the health insurance subsidy in the Netherlands? The health insurance subsidy, known as “zorgtoeslag” in the Netherlands, is financial aid provided by the government to help cover the costs of health insurance. This subsidy is intended for individuals with low or moderate incomes to assist them in meeting their healthcare insurance expenses.…
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Register as self-employed in the Netherlands A) Before Registering as a Self-Employed Person 1.Check if you are an entrepreneur You want to register, but is it really necessary? See the 3 criteria and the 4 control questions to verify this. 1.1. Criteria of a business a. You provide services and/or products. b. You charge more…
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1) What is the inheritance tax in the Netherlands? The inheritance or succession tax ( erfbelasting ) is a tax that applies to residents and non-residents who have received an inheritance from a Dutch citizen. Non-residents have the option of availing themselves of the inheritance law of their country of origin. The inheritance tax will…
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(A) UNEMPLOYMENT BENEFIT IN THE NETHERLANDS 1) What is the unemployment benefit (unemployment) in the Netherlands? The unemployment benefit is called WW- uitkering in Dutch. If you work in the Netherlands and have lost your job, you may receive unemployment benefit in the Netherlands. One of the requirements is that you be registered and physically…
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