1 0 C

| Explanatory Notes
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 Verfgung. 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 le a digital tax return? You will nd more information on page 6.

12345

Overview of income and deductible items

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? Inthat 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 Wage Tips and other income question 13b question 14a question 14c Public transport commuting allowance Deduction due to little or no home acquisition debt Expenses for income provisions Add Deductible items question 18c question 22t question 27g
B

Pension and benefits questions 15a, 15b and 15c Foreign wage Pension and benefits outside the Netherlands Extra earnings and suchlike Income from assets provided Maintenance received Regular payments Other income Negative personal allowance question 16a question 17a question 19c question 20d question 23c question 24f question 25a question 26a

Maintenance paid and suchlike Supporting a child < 30 years of age Temporary stay at home of seriously disabled persons Specific medical expenses Study costs/educational expenses Expenses for a nationally listed building Waived venture capital loans

question 34a question 35a question 36a question 37a question 38a question 39a question 40a question 41a

Refunded premiums and suchlike question 28c Add Balance for the ownerquestion 22q/r occupied home Add, but if the balance for the owneroccupied home is negative, subtract Income in box 1

Donations

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

+
C

Total income Reproduce from A Deductible items Reproduce from B Exempt income question 55a Add Subtract Personal deductible items Reproduce from C Subtract Income from work and home Offsettable losses Subtract Taxable income from work and home
F D

Box 2 Reproduce the amounts from the form

Gains from a substantial interest Exempt income question 29h/i question 55b
G

Box 3 Reproduce the amounts from the form

Gains from savings question 32k and investments Personal allowance insofar it has not been deducted in box 1 Deduct Taxable income from savings and investments
J

Subtract Personal allowance insofar it has not been deducted in box 1 and 3 Subtract Income from a substantial interest Offsettable losses Subtract Taxable income from a substantial interest
I H

Overview of income and deductible items

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.

Special rules in order to calculate the assessment

In 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.

Threshold income
Did 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.

More information about calculating the assessment can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.
Percentage of national insurance contributions Were 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 contribution You 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.

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 income
For the elderly persons 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 persons 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.

Tax credits
We 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 persons 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 persons tax credit (single) elderly persons tax credit life-course leave tax credit young disabled persons 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).

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 losses
Your 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: +31555385385.

(General) tax credit payment

The 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 persons tax credit income-related combination tax credit parental leave tax credit life-course leave tax credit

CONTENT
OVERVIEW OF INCOME AND DEDUCTIBLE ITEMS FILING A TAX RETURN 1 2 3 4 5 Living abroad in 2010 If you had a tax partner or not Tax partner Profits from business activities: exempt profit components Profits from business activities: non-deductible or partially non-deductible costs and expenses Profits from business activities: profits from ocean-shipping activities according to the tonnage tax scheme Profits from business activities: investment schemes Profits from business activities: changes in allowable reserves Profits from business activities: balance of the calculation of taxable profits 1 6 8 13 15 16 25 Other income 26 Negative personal allowance 27 Expenses for income provisions 28 Lump sum annuity payments that were not subject to wage tax and national insurance contributions and other negative expenses for income provisions 29 Substantial interest 30 Assets 16 31 Debts 6 17 17 32 Gains from savings and investments 33 Foreign bank and savings balances 34 Maintenance paid and other maintenance obligations to the ex-partner 35 Expenses for supporting children younger than 30 years of age 36 Expenses for a temporary stay at home of seriously disabled persons 37 Specific medical expenses 13 Taxable profits from business activities 14 Wage and sickness benefits from the Netherlands 15 Old-age pension, pension, annuity, social assistance benefit and other benefits from the Netherlands 16 Foreign wage and suchlike 17 Foreign pension and benefits 18 Public transport commuting allowance 19 Extra earnings or income as a freelancer, home help, artist or professional athlete 20 Income from assets provided 21 Value of the assets 22 Owner-occupied home 23 Maintenance received and related lump sum payments 24 Regular payments and related lump sum payments 21 38 Study costs and other educational expenses 21 39 Expenses for a nationally listed building in the Netherlands 23 24 24 24 40 Waived venture capital loans 41 Donations 42 Remainder of the personal allowance for previous years 43 General tax credit payment 44 Special increase of tax credit 26 45 Tax credits for parents whose children are living at home 27 46 Life-course leave tax credit 28 47 Tax credit for persons of 65years of age or older 28 48 Tax credit for young disabled persons 33 33 49 Tax credits for social investments or direct investments in venture capital 60 60 59 59 57 53 54 54 55 56 57 52 44 44 45 34 35 35

37 38 39

7 8

18

45

19 19 19

46

10 Profits from business activities: co-titleholder in a business 12 Profits from business activities: entrepreneurs allowance

48 48

CONTENT
50 Separated private assets 51 Dutch dividend or taxed income from games of chance 52 Revisionary interest 53 Income to be protected 54 Income on which no income tax may be levied in the Netherlands 55 Dutch income on which no income tax may be levied in the Netherlands 56 Compulsorily covered by the national insurance schemes 57 Compulsory insurance: income 58 Compulsory insurance: deductible items 59 Compulsory insurance: contribution base 60 Correction or reduction of yourcontribution base 61 Income that was subject to theHealthcare Insurance Act CALCULATING TAX 60 61 61 62

62

64 64 65 66 66 66 67 69

FILING A TAX RETURN

Type of return
You 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.

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 address

The 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.

Filing a digital tax return

You 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.

Death
If 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 persons 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

Returning your tax return in time

The 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: +31555385385. Have your citizen service number/tax and social insurance number ready. in writing You send your request to Belastingdienst, Postbus 4486, 6401CZHeerlen, the Netherlands.

Assessment
If 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.

Do not enclose any appendices

We 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 return

Do 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 anew form from the Tax Information Line Non-resident Tax Issues: +31555385385.

Provisional assessment for 2011

Have 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: +31555385385.

Rate of exchange
If 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: +31555385385.

Your account number for a refund

If 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.

Spouse and housemate

Wherever 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 child
Wherever the tax return or the explanation speaks of 'child', we also mean 'foster child'.

Privacy
We 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 explanation
You 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: +31555385385 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.

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 scheme

If you were 61 years of age or older on 31 December 2009, you will no longer be entitled to the employed persons 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.

2010 supplementary explanations for non-resident taxpayers

Ordering code
2449 2451 2453 2455 2457 2459 2461 2463 2465 2467 2469

Profits from business activities Extra earnings or income as a freelancer, home help artist or professional athlete Home equity reserve or sale of the owner-occupied home Owner-occupied home Expenses for income provisions Substantial interest Assets Specific medical expenses Study costs or other educational expenses Nationally listed building Tax credit for social investments or direct investments in venture capital and cultural investments Income to be protected

Separated private assets

Do 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.

2476

Questions?
If you have any questions, please call the Tax Information Line Non-resident Tax Issues: +31555385385. 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.

Box 3 Changes in 2010

As 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. 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 assets
The income from providing assets is taxed in box 1. As from 1January2010, there is an exemption for this.

Living abroad in 2010

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.

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: +31555385385.

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

For question 1a
Enter 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 1b
Enter 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.

If you had no Dutch income or assets, but your spouse or housemate did
Did 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.

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

Table of countries for which resident taxpayer status is possible

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 Country Country code 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 Country Country code 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 Country Country code 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 Country Country code 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

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.

Example
You 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.

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.

Advantages
Just 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 others tax partners In that case, you may apportion certain income and deductible items between you.

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.

Disadvantages
For 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.

If you do not opt or are unable to opt for resident taxpayer status
Do 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 persons 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.

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 personal allowance. 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. 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 persons tax credit the (single) elderly persons 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: For the calculation of your income tax, you are entitled to a limited 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. 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 persons tax credit the (single) elderly persons tax credit

In 2010, were you living in Germany and are you requesting 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: For the calculation of your income tax, you are entitled to a limited personal allowance. 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. 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. 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 persons tax credit

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.

10

Calculation tool for the pro-rata facility for Belgian residents

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.

Income taxed in the Netherlands

Income 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 17 d Extra earnings and suchlike See the explanation for question 19. Place a minus sign before a negative amount e Income from assets provided See the explanation for question 20. Place a minus sign before a negative amount f 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 24 i 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 amount k 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 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 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 Calculate 4% of C Gains from savings and investments (without deduction of the tax-free allowance) Enter above for K
C C A

4% x
D

4% x
D

Enter above for K

11

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. 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.

Please note!
You are only eligible for the 90% facility if you had income from employment, pension or benefits taxed in the Netherlands.

Income from the Netherlands

Income from 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 amount b 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 amount e Income from assets provided See the explanation for question 20. Place a minus sign before a negative amount f 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 24 i j Other income See the explanation for question 25 Negative personal allowance See the explanation for question 26

k Refunded premiums and suchlike See the explanation for question 28 l 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

90% x p Calculate: 90% of B 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.
C

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If you had a tax partner or not

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.

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 others 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.

To whom does tax partnership apply? Married

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

Living permanently separated

Are you still officially married, but were you living permanently separated during part of 2010? In that case, you are still each others 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.

Example
The balance of your and your tax partners 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 partners 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.

Registered partnership
Do 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 municipalitys 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! Do you and your spouse or housemate both opt for resident taxpayer status for 2010?
You may only be each others tax partners throughout 2010 if you both opt for resident taxpayer status. You may also be each others tax partners if one of you is residing in the Netherlands and the other Wherever the explanation speaks of 'married', we also mean registered partnership.

personal situation
Married or registered partnership throughout the year Married or registered partnership during part of the year Living together throughout the year

tax partner or not

You are tax partners.

the whole year or not

This applies to the whole year.

apportioning or not
You may apportion certain income and deductible items.

You are tax partners for this period.

You may opt for tax partnership for the whole year. This applies to the whole year.

If you opt for tax partnership for the whole year, you may apportion certain income and deductible items. If you opt for tax partnership, you may apportion certain income and deductible items.

You may opt for tax partnership.

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.

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Living together without being married

If, 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.

Example
You 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 (box3) 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

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 marriage

Were 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.

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

Your spouse, partner or housemate died in 2010

Did 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 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.

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.

Calculating your apportionment

Do 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 www.belastingdienst.nl.

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.

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Tax partner

For question 3b Citizen service number/tax and social insurance number of (tax) partner
This 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) partners 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 spouses 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

You may only be each others 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 status
Were 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.

For question 3c
Enter 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.

As a German resident, you were subject to the 90% facility and you did not opt for resident taxpayer status
If 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.

For question 3d
Enter 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.

Using favourable schemes

If 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.

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 entrepreneurs allowance and the investment tax credit.

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.

If you opted for residenttaxpayer status

In that case, when completing questions 4 to 13, take all your profit into account: your profit from the Netherlands and abroad together.

15

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.

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: +31555385385.

If you did not opt for resident taxpayer status

In that case, only take your profits from business activities in the Netherlands into account when completing questions 4 to 13.

5 4
Profits from business activities: exempt profit components

Profits from business activities: non-deductible or partially non-deductible costs and expenses

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.

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.

For question 4a Exemption for income from forestry activities

The 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 activities

The 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.

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

For question 4b
The 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.

Example
Aarts 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

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Working space deductible

You 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.

More information about the deduction of mixed expenses can be found on www.belastingdienst.nl. Or call the Tax Information Line Non-resident Tax Issues: +31555385385.

Profits from business activities: profits from ocean-shipping activities according to the tonnage tax scheme

For question 6a
You 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.

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

Profits from business activities: investment schemes

For questions 7a and 7b

There are three types of investment tax credits: small projects investment credit energy-saving investment credit environmental investment credit

Small projects investment credit

You 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.

Expenses with a threshold

A 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.

Cars
Since 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.

17

Table of the small projects investment credit for 2010

Total investment amountPercentage/ amount more than no more than 2.2000% 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

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 credit
You 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.

Small projects investment credit in case of a split financial year

If 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.

Electric cars
Since 2010, the environmental investment credit also applies to electric cars.

Please note! 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 2009
Total investment amount more than no more than 2,200 2,200 37,000 37,000 71,000 71,000 104,000 104,000 138,000 138,000 172,000 172,000 205,000 205,000 240,000 240,000 Percentage 0 25 21 12 8 5 2 1 0

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 7b
In 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: +31555385385.

Profits from business activities: changes in allowable reserves

Energy-saving investment credit

You 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. 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.

18

Profits from business activities: balance of the calculation of taxable profits

12

Profits from business activities: entrepreneurs allowance

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

Business assets in case of a partnership

In 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

The entrepreneurs allowance is a deductible item for your profit and consists of: self-employed deduction allowance for research and development work co-working partners relief relief for new businesses in case of occupational disability business discontinuation relief You are entitled to the entrepreneurs 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 test
Among other things, the (reduced) hours test applies to certain types of the entrepreneurs allowance. Moreover, each type of entrepreneurs allowance has additional conditions. The relevant entrepreneurs 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 partners 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 test

You 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.

10

Profits from business activities: 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.

Hours not included

As 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)

Please note!
In these situations, you are not entitled to entrepreneur facilities, such as the entrepreneurs allowance.

Co-titleholder
You were a co-titleholder in a business if, in 2010, you were, for example, a limited partner in a limited partnership.

Lender
Did you lend money to an entrepreneur and did this loan in fact function 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.

Conditions for the reduced hours test

As 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 co-entitlement can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385. 19

More information about the (reduced) hours test can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

For question 12a

You 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 entrepreneurs 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.

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.

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.

More information about research and development

work can be obtained fromwww.agentschapnl.nl, and from www.belastingdienst.nl. Or call the Tax Information Line Non-resident Tax Issues: +31555385385.

For question 12f

You are entitled to the co-working partners relief 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). 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 partners 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 partners 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 partners relief to determine the amount you may deduct as co-working partners 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 partners relief
Number of hours assisted from to 525 875 875 1,225 1,225 1,750 1,750 Relief 1.25% of the profit 2% of the profit 3% of the profit 4% of the profit

Starting entrepreneur
As a starting entrepreneur, you are entitled to the relief for new businesses (an increase of the self-employed deduction) if you meet the following conditions: 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 12e

You are entitled to the allowance for research and development work 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). 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. Table for the self-employed deduction
You were born after 31 December 1944 Profit Relief equal to but less or more than than 13,960 9,427 13,960 16,195 8,764 16,195 18,425 8,105 18,425 52,750 7,222 52,750 54,985 6,593 54,985 57,220 5,895 57,220 59,450 5,204 59,450 4,574

You were born before 1 January 1945 Profit equal to but less or more than than 13,960 13,960 16,195 16,195 18,425 18,425 52,750 52,750 54,985 54,985 57,220 57,220 59,450 59,450

Relief

4,714 4,382 4,053 3,611 3,297 2,948 2,602 2,287

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For question 12g

You 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 an entrepreneur. 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 entrepreneurship 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.

13

Taxable profits from business activities

For question 13a

The 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 entrepreneurs allowance from this profit.

More information about the SME profit exemption can be obtained from the Tax Information Line Non-resident Tax Issues: + 3155 538 53 85.

14

Wage and sickness benefits from the Netherlands

Occupational disability benefit

An 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

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 persons tax credit and the life-course leave tax credit

If you opted for resident taxpayer status

In 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.

For question 12h

Did 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.

If you did not opt for resident taxpayer status

In 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. See the explanation for question 55.

More information about tax treaties and the allocation of your income to your country of residence can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

More information about the business discontinuation relief

can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

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If, in 2010, you were working for your Dutch employer in both the Netherlands and abroad
In 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.

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.

For question 14a

This 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.

Artist or professional athlete

Did 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 were an entrepreneur. You state the income as profits from business activities in questions 4 to 13.

Income from employment

Here, 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

Repayment of wage or benefit, or refund of the income-related healthcare insurance contribution

Did 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.

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.

More information about negative wage can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.
Wage after death
If 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 persons annual income statement? In that case, you may choose to state this income in the deceased persons tax return.

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 interest

The 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.

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 14b

Enter the total of the employed persons 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.

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For question 14c Tips

Did 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 rights

As 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.

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.

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.

If you opted for resident taxpayer status

In 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 resident taxpayer status

In 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

15

Old-age pension, pension, annuity, social assistance benefit and other benefits from the Netherlands

Deductible expenses
Did 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: lawyers fees telephone expenses postal charges travel expenses collection charges Enter the amount of your deductible expenses in question 24e.

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

23

Please note!
You do enter your benefit in question 15. The amount is stated in your annual benefits statement.

17

Foreign pension and benefits

Benefit after death

If 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 persons annual benefits statement? In that case, you may choose to state this income in the deceased persons tax return.

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.

Please note!
Only complete this question if you opted for resident taxpayer status. 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.

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.

Lack of space?
State the two highest benefits on the upper two lines and the total of the other benefits on the third line.

18

Public transport commuting allowance

For question 15b

Here, 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. 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.

For question 15c

Here, 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.

If you opted for resident taxpayer status

In that case, take all your public transport commuting expenses you incurred for your job both in the Netherlands and abroad.

Please note!
It could be that you owe revisionary interest on the lump sum annuity and pension payments. See the explanation for question 52.

If you did not opt for resident taxpayer status

In that case, only take your public transport commuting expenses you incurred for your job in the Netherlands.

16

Foreign wage and suchlike

Conditions for the public transport commuting allowance

You 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.

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.

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.

For question 16a Income from foreign employment

For 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.

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.

More information can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385. 24

Public transport declaration or travel declaration

A 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.

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 situations
Do 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: +31555385385.

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 transport

You 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 24kilometres. Normally, the commuting allowance is 951. Theemployer 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.

Table for the public transport commuting allowance for 2010

In 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 2010
One-way distance more no more than than 0 km 10 km 10 km 15 km 15 km 20 km 20 km 30 km 30 km 40 km 40 km 50 km 50 km 60 km 60 km 70 km 70 km 80 km 80 km 90 km 90 km You travelled per week 4 days3 days 2 days or more 0 0 425 319 568 426 951 714 1,178 884 1,537 1,153 1,710 1,283 1,898 1,424 1,962 1,472 1,989 1,492 1,989 * 1 day 0 213 284 476 589 769 855 949 981 995 * 0 107 142 238 295 385 428 475 491 498 *

Allowance from your employer

Did 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 workplaces
Maybe you travelled to different workplaces on the same day. In that case, you may only deduct travel expenses for journeys to the place

*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

Commuting allowance (Reproduce from the Table for the public transport commuting allowance for 2010)*

Place where you worked

One-way distance

Period from

to

Number of days per week

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.

25

19

Extra earnings or income as a freelancer, home help, artist or professional athlete

For question 19a

Revenues 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 partners 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.

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 status

In that case, take your extra earnings in the Netherlands and abroad 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 relief. See the explanation for question 54.

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 athlete

Did 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 were an entrepreneur. You state the income as profits from business activities in questions 4 to 13.

If you did not opt for resident taxpayer status

In that case, only take the extra earnings 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. See the explanation for question 55.

More information about tax treaties and the allocation of

your income to your country of residence can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

Records
You 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.

For question 19b

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. Any reimbursements you received for the expenses must be added to your revenue.

Wage tax and national insurance contributions were withheld

Did 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.

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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.

Providing assets to your spouse

Are 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.

Example
You 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.

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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.

Income of a minor child

In 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 status

In that case, take your assets in the Netherlands and abroad 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 relief. See the explanation for question 54.

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.

If you did not opt for resident taxpayer status

In that case, only take the assets 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. See the explanation for question 55.

For question 20a

State 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.

No or negligible revenues from providing assets

Did 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.

For question 20b

Did 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.

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

Records
You 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.

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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.

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).

For question 20c

If, in 2010, you have income from providing assets, you receive an exemption of 12% of this income.

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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 21c

State 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.

Temporarily two houses

If 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.

Please note!
It does not concern the value of the owner-occupied home or a holiday home that you occasionally let.

For question 21d

Did 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.

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

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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.

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Home acquisition debt

The 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.

For question 22e

State 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 22f

You 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.

Example
Your 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.

For question 22h

The 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.

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.

Reference date 1 January 2009

For 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 house
Did 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.

Home acquisition debt and moving: the additional loan scheme

If 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 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 status

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.

In 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 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 22a

State the net proceeds of the house sold. This is the selling price received minus the selling costs, such as estate agents charges and notarial charges in connection with the transfer.

If you were living in Germany and received an Eigenheimzulage

The Eigenheimzulage is a periodic German government benefit. The Eigenheimzulage, including any child allowance, should be stated in question 24 and also in question 54a.

For question 22d

State the purchase amount of the house bought. This is the purchase price plus the purchase costs, such as estate agents 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

If you did not opt for resident taxpayer status

In 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.

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For question 22i

You 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 more than 12,500 25,000 50,000 75,000 1,010,000 Notional rental value no more than 12,500 25,000 50,000 75,000 1,010,000 0% 0.20% 0.30% 0.40% 0.55% 5,555 + 0.80% of the value exceeding 1,010,000

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 advantages
The capital sum insurance associated with home ownership and the savings account associated with home ownership have the same tax advantages.

Tax-free
A 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.

An owner-occupied home for part of the year

If 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.

Exemption
The 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.

Tax partners
If 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%.

Deduction of interest
During 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.

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.

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: +31555385385.
For question 22k
Did 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.

Two or more owners/occupants who are not tax partners

Were you, together with one or more persons, the owner of your owner-occupied home and were you not each others 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.

Example
You 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 22j

Did 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.

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 22m
Deductible expenses for the owner-occupied home are: (mortgage) interest and financing costs periodic payments for a long-term ground lease, building and planting rights or a perpetual hereditary lease

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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 home

It 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.

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

Deduction of interest for a maximum of 30 years

You 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 1January 2001.

Special rules
Special 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.

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 planting rights or a perpetual hereditary lease 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

Refurbishment loan not yet used

Did 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 yourself

If 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.

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

Two-year scheme for a refurbishment deposit

If 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.

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Home acquisition debt and refurbishment deposit

Only 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.

Example
You 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.

Two-year scheme for a new building deposit

If 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.

For question 22n

If 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 elses land.

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.

The following is not deductible:

buildings insurance premiums lump sums to buy out a long-term ground lease, building and planting rights or a perpetual hereditary lease 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

Not using the two-year scheme

Do 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.

For question 22t

In 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.

Your mortgage debt already existed on 31 December 1995

Did 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.

Example No tax partners, but still an owner-occupied home together

Were you not each others 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. Notional rental value Deductible (mortgage) interest and costs Balance of income from and deductible items for the owner-occupied home Deduction due to little or no home acquisition debt 1.500 1.200 300 300

Example
Your share of the home acquisition debt was 3/4, and your housemates 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.

Use the calculation tool below to determine the amount of the deduction.

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Calculation tool for the deduction due to little or no home acquisition debt
Notional rental value Reproduce from question 22i Total deductible items for the owneroccupied home Reproduce from question 22p Subtract: A-B=C Deduction due to little or no home acquisition debt Please note! Only enter C in question 22t if the amount is positive. Tax partner If 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.
A B

For question 23b

Did 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: lawyers fees telephone expenses postal charges travel expenses collection charges

Non-deductible expenses
You may not deduct the expenses of arranging the division of the estate.

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Regular payments and related lump sum payments

23

Maintenance received 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 status

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 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.

Please note!
Only complete this question if you opted for resident taxpayer status. 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 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 status

In 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 23a

You 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.

For question 24a Regular government grants for your owner-occupied home
It 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

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.

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

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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.

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)

If you had an owner-occupied home in Germany

You 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 24e

You may deduct the expenses you incurred in order to obtain or retain taxable regular payments and provisions. It concerns, for example: lawyers fees telephone expenses postal charges travel expenses collection charges

For question 24b

Here, 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 24c

The following regular payments and provisions need to be stated: regular student grants annuity payments from which no wage tax and national insurance contributions were withheld 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 persons maintenance lump sum payments of the aforesaid regular payments and annuities German Elterngeld

Non-deductible expenses
The 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 Non-resident Tax Issues: +31555385385.

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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 policy

In 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.

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 You state these benefits in question 15a benefits under the Invalidity Insurance (Self-Employed Persons) Act (Wet arbeidsongeschiktheidsverzekering zelfstandigen or Waz) You state these benefits in question 15a

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 Information Line Non-resident Tax Issues: +31555385385.

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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.

Divorced
Were 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.

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.

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Expenses for income provisions

Rent or ground rent

In 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 1January 2001. 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.

If you opted for resident taxpayer status

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 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.

Please note! If you did not opt for resident taxpayer status
In 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. Only complete this question if you opted for resident taxpayer status. 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.

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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

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 account

An 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'.

For question 26a

Does the refund received exceed the amount that you deducted previously? In that case, you now only have to state the amount deducted previously.

Tax partner
Did 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.

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Types of annuities
For expenses for income provisions, it concerns the following types of annuities:

For question 27d

Did 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.

A life annuity
In 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.

For question 27e A temporary life annuity

In 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. Did 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

A surviving dependants annuity

In that case, surviving dependants receive an annuity payment upon your or your partners death. Additional rules apply to the term of the instalments to be received.

For questions 27a and b

You 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.

For question 27f

Premiums 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 27h Annual margin

Do you have a pension deficit for 2009? In that case, you have an annual margin in 2010. You 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.

Reserve margin
Did 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.

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.

Calculation tools for the deductible amount

You 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.

Have expenses for income provisions not or only 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).

For question 27c

Are 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.

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 download or order this explanation. 36

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Lump sum annuity payments that were not subject to wage tax and national insurance contributions and other negative expenses for income provisions

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 and you have an annuity insurance policy or occupational pension scheme
In 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.

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 28a

For 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

What amount do you need to state? You have an annuity insurance policy or occupational pension scheme
You 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 account

You 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.

Annuity was not converted or did not become payable in time after the contract date
Has 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.

Paying revisionary interest

You 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 28b

Enter 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 30days 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

Annuity did not become payable in time after death

If, 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.

More information about negative expenses for income provisions can be obtained from the Tax Information Line Non-resident Tax Issues: + 3155 538 53 85.

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29

Substantial interest

No tax partner
Did 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.

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

For question 29a

State 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.

If you opted for resident taxpayer status

In 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.

Options
It should concern options to acquire at least 5% of the shares. State the number of shares to which the options relate.

For question 29b If you did not opt for resident taxpayer status
In 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. Regular 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 partners minor children It concerns the gross income. This is the income without deduction of expenses or any (dividend) tax withheld.

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.

No regular gains
Did 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 29c

You 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.

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.

For question 29e Capital gains

You 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 partners minor children

Tax partner
Did 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%.

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Transfer price
The 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.

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Assets

Non-arms length transfer

In case of a fictitious disposal, donation, exchange or non-arms length sale, the economic value will apply.

Fictitious disposal
In 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.

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 status

In 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 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 status

In 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).

More information about fictitious disposal and transferring

capital gains can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

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

For question 29f

The 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-arms 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 29h

If 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.

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

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.

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 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

No tax partner
If you did not have a tax partner, state the total value of your and your childrens 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 others tax partners throughout the year.

Assets of minor children

State the total value of your childrens 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 2010

Did your child become of age (18 years of age) in the course of 2010? In that case, you state the childs 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 childrens assets and liabilities. The other parent states half of these childrens assets and liabilities in his own tax return.

Claims based on an estate

Did 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

Partial non-resident taxpayer status (30%evidencerule)

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 information about how to download or order this explanation.
Share in an undivided estate
Were 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.

Transferring assets from and to box 3

Did 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.

Example
A 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.

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.

Whose assets are you stating? Tax partner

Did you have a tax partner throughout 2010? In that case, you calculate the total value of your, your tax partners, your childrens or your tax partners childrens 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.

Undivided estate in case of a divorce

Which 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.

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Value and reference dates

You 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.

For question 30c

Shares, 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.

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.

Shares subject to a salary savings scheme

Did 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.

For questions 30a and 30b

State 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.

Non-exempt part of social investments

If 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 capital

If 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 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 scheme

Is 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.

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 30d
Other 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 cash

If 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.

Exemption for blocked balance before death

Do 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 partners 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.

Tax partner
Did 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 30e

A 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.

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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

case, the percentage by which you must multiply the WOZ value is79%. 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 let

Did 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 let
Is the percentage of annual rent relative to the WOZ valueIn that case, thepercentage 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%

Value of a second home

Did 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 30f

Other 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.

Example
You 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.

Value of the house as other immovable property

Did 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 box1.

WOZ value of part of your house

Did 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.

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 arms 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

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Example
You 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. TheWOZ value is 270,000. The WOZ value you have to state for the part you let is ( 270,000x 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 30h

As 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.

For question 30g

Insurances 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 14September1999

Calculating the value of regular payments

How 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.

Capital sum insurance that only pays out upon death

Do 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 partners 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.

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 information about how to download or order this explanation.
For question 30i
Other 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 elses (not your employers) 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 arms-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

Capital sum insurance that you took out on or before 14September 1999 (no capital sum insurance associated withhome ownership)
Did you take out one or more capital sum insurances on or before 14September 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

obtained from the Tax Information Line Non-resident Tax Issues: +3153 538 53 85.

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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.

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 debts
Dutch 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 31December 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!
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 31d

It 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.

Please note!
You may state inheritance tax as debt in box 3.

For questions 31b and 31e

Of 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 partner No debts in box 3

You 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 If 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 31December 2010.

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Remainder of the personal budget

Did you still have part of your personal budget in your account on 1January 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 1January2010.

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 persons allowance.

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For question 32d

A 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 32k

The 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.

Example
You 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.

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Foreign bank and savings balances

For question 32f

You 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.

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 Information Line Non-resident Tax Issues: +31555385385.

Please note!
You must also have completed question 30b.

For question 32h

You 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 partners 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 personss 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 persons allowance. Table of the elderly persons allowance
Income elderly persons allowance (see amount D in the Overview of income and deductible items on page 1) more than no more than 13,978 13,978 19,445 19,445 Elderly persons allowance

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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-partners 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

27,350 13,675 nil

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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.

If you were living in Belgium and did not opt for resident taxpayer status
In 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.

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Expenses for supporting children younger than 30 years of age

Example
You 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.

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. SeeNochild 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 ausbildungsfrderungsgesetz 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 partners expenses.

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 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.

Not deductible: maintenance for your children

Maintenance 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 partner
Did 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 partner
Did 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 others tax partners throughout 2010.

Your situation changes

If 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.

For question 34b

If 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.

Non-deductible expenses
You may not include the following expenses as expenses for supporting children:

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 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).

Tax partner
Did you have a tax partner throughout 2010? In that case, you add up the expenses for supporting your and your tax partners 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 Antilles or Aruba? Or, as a German resident, were you subject to the 90% facility? In that case, you can also be tax partners if you do not opt for resident taxpayer status. See page 15.

Income or assets of a child

Did 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.

No tax partner Example 1

The 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. If 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 others 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.

Example 2
The quarterly expenses for supporting your child are 1,500. Your 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.

Calculation tool for the deductible amount for expenses for supporting children
Reproduce the amounts from the Table of quarterly amounts for expenses for supporting children. Quarter First quarter Second quarter Third quarter Child 1 Child 2

Example 3
The quarterly expenses for supporting your child are 1,500. Your 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 circumstances

It 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 the following conditions: 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. Fourth quarter Add
A

+
B

Add: A plus B Deductible amount

Table of quarterly amounts for expenses for supporting children

Age of the child at the beginning of the quarter younger than 6 years of age from 6 - 12 years of age from 12 - 18 years of age from 18 - 30 years of age from 18 - 30 years of age Expenses for supporting children at least 408 per quarter at least 408 per quarter at least 408 per quarter at least 408 per quarter more than 50% contribution to the total expenses and at least 710 per quarter 90% contribution or more to the total expenses and at least 1,065 per quarter Deductible 295 355 415 355 710

For question 35a

Use the Calculation tool for the deductible amount for expenses for supporting children to determine the amount you may deduct.
from 18 - 30 years of age and the child is living away from home

1,065

If you were living in Belgium and did not opt for resident taxpayer status
In 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.

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36

Expenses for a temporary stay at home of seriously disabled persons

Tax partner
Did 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%. 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, you can also be tax partners if you do not opt for resident taxpayer status. See page 15.

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.

No tax partner
If 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.

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 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.

If you were living in Belgium and did not opt for resident taxpayer status
In 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 stayed with you Kilometres driven Add Total expenses Any reimbursements received Subtract: A minus B Deductible amount temporary stay at home x 9 =

Conditions for deduction

In 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.

x 0.19 =
A B

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Specific medical expenses

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. Only complete this question if you: opted for resident taxpayer status or as a German resident, were subject to the 90% facility The amounts which your partner is allowed to deduct in his country of residence cannot be deducted.

For question 36a

You 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.

Deductible specific medical expenses in 2010

You 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

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Please note!
Of the total of these expenses, you may only deduct the part that exceeds a certain amount, the threshold.

You may deduct expenses that are covered by the supplementary healthcare insurance.

Please note! Additional compensation for specific medical expenses

You 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: + 3155 538 53 85. 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.

Deductible specific medical expenses

Below 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.

Medical and surgical help

As regards medical and surgical help, you may deduct the expensesfor: 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

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.

Medicines prescribed by a doctor

Only 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 aids
You 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

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 deduction

Are 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.

Medical aids for eyesight

You 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.

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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.

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 about how to download or order this explanation.
Additional home help
You 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 help
Threshold income more than 29,901 44,852 59,799 Threshold no more than 29,901 44,852 59,799 no threshold 1% of the threshold income 2% of the threshold income 3% of the threshold income

Adaptations to a house
You 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 doctors 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 download or order this explanation.

Other adaptations
Under 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

Transport
It 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.

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 partners 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 linen

Expenses 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 1October 2010, you take 3/12 of the deductible amount.

Diet prescribed by a doctor or dietician

Were 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.

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Travel expenses for visiting a sick person

Travel expenses for visiting a sick person may be deducted under the following conditions: 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 expenses

If 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.

Conditions
For 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 partners joint threshold income may not be higher than 32,738. Was your threshold income, possibly together with your tax partners 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.

Threshold
You 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 expenses
You 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 Increase: Does your and your possible tax partners joint threshold income not exceed 32,738? In that case, enter 77% of the above amount A here (or 113% 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 Threshold Subtract: C minus D Deductible amount for specific medical expenses
C D A

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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 expenses
You did not have a tax partner in 2010 Threshold income Threshold more than no more than 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 more than no more than 14,576 242 14,576 38,722 1.65% of the threshold income 38,722 638 + 5.75% of the amount exceeding 38,722

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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.

Please note!
Only complete this question if you: opted for resident taxpayer status or as a German resident, were subject to the 90% facility The amounts which your partner is allowed to deduct in his country of residence cannot be deducted.

Conditions for deduction

You 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.

Tax partner
Did 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.

Please note! No tax partner

If 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 others tax partners throughout 2010. 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 38a 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.

You 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 about how to download or order this explanation.

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Non-deductible expenses
You 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)

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%.

Calculating your deductible study costs (without student finance)

You can use the calculation tool below to calculate your study costs or other educational expenses.

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Expenses for a nationally listed building in the Netherlands

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 Subtract
B

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.

Please note!
Only complete this question if you opted for resident taxpayer status. 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 deduction

Minus: Threshold Subtract Deductible study costs and other educational expenses 500 You 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.

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

Beneficial ownership, such as an apartment right

Also 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%.

Deduction of study costs or other educational expenses

These 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.

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.

Please note!
You may not deduct the study costs incurred by you or your child for his studies.

Tax partner and deduction

You 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.

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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.

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.

Please note!
Only complete this question if you opted for resident taxpayer status. The amounts which your partner is allowed to deduct in his country of residence cannot be deducted.

Donation has become an interest-bearing debt

Did 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.

Conditions for deduction

You 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.

Donation paid upon or after death

Was 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.

For question 40a

You 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.

Foreign organisations
An 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: +31555385385.

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.

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.

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%.

For question 41a Conditions for deduction of ordinary donations

You 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.

No tax partner
If 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.

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Donations

Expenses you incurred for an organisation

Did 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.

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.

Threshold and maximum amount Please note!

Only complete this question if you opted for resident taxpayer status. The amounts which your partner is allowed to deduct in his country of residence cannot be deducted. A 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.

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Conditions for deduction of regular donations

You 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.

Calculation tool to determine the deductible amount for donations

Ordinary donations Threshold Reproduce S from the calculation below Subtract. If the amount is negative, enter 0 Deductible amount Reproduce from N, but do not enter more than 10% of the amount at R below Regular donations by notarial deed Add: P plus Q Deductible amount for donations

Regular donation to an ANBI

Do you make a regular donation to an ANBI? In that case, you may deduct this donation.

Calculation of the threshold income for donations 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. 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

Regular donation to an association that is not an ANBI

Supplementary 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: +31555385385. 1% x Calculate 1% of R, but enter at least 60 Threshold
S

Enter above at M

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Remainder of the personal allowance for previous years

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 others 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 partners deductible donations. In order to calculate the threshold and the maximum deductible amount, you also add up your and your tax partners threshold incomes. You may apportion the deductible amount between you as you wish, as long as the total is 100%.

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

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.

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Tax partner
If 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%.

against your tax. Your tax partner has an income of 35,000. The calculated tax on this amounts to 13,134. Your tax partners general tax credit is 1,987 and the employed persons tax credit is 1,489. This is 3,476 in total. Your tax partners 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.

No tax partner
If 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 others tax partners throughout 2010.

Tax partner receives more tax credits

Does your tax partner receive more tax credits than the general tax credit and the employed persons 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.

43

General tax credit payment

Foreign income
Does 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.

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.

Please note!
Only complete this question if you: were liable to pay Dutch national insurance contributions and/or 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

For question 43a

Do 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.

Conditions for payment

Whether you will be paid part of the general tax credit depends on the following conditions: 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.

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 partners income into account.

For question 43b Phasing out of the general tax credit payment
In 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.

Sufficient tax owed Tax partners income

Was your tax partners 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.

Exceptions to the phasing out of the general tax credit

The 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.

Example
You 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 persons 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

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Example 1
You 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 persons 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.

Conditions for the special increase

For the special increase of your tax credit, you need to meet the following conditions: 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.

Example 2
You 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 persons 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 persons tax credit is 1,489. Total 3,476. Your tax partners 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.

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.

Example 3
You 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 partners information. You will receive a message about this.

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.

44

Special increase of tax credit

45
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.

Tax credits for parents whose children are living at home

Please note!
You are only eligible for the special increase of your tax credits 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 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.

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: were liable to pay Dutch national insurance contributions and/or 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 You may also be entitled to the income-related combination tax credit if you did not opt for resident taxpayer status.

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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, you can also be tax partners if you do not opt for resident taxpayer status. 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 tax credits for parents.

Tax partner
Did you have a tax partner in 2010 and was your and your partners 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 partners income. Otherwise, you are not entitled to the income-related combination tax credit.

For question 45a Income-related combination tax credit

You are entitled to the income-related combination tax credit if you meet the following conditions: 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-parents 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 persons 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 partners income.

Single-parent tax credit

You are entitled to the single-parent tax credit if you meet the following conditions: 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). During this period, this child was registered with the municipality 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).

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-parents
For more information about the special scheme for co-parents, call the Tax Information Line Non-resident Tax Issues: +31555385385. Table for the income-related combination tax credit
Income from work more than no more than 4,706 Income-related combination tax credit 0. But did you receive the self-employed deduction? In that case, 775. 775 + 3.8% x (income - 4,706) 1,859

4,706 33,233

33,233

Supplementary single-parent tax credit

You are entitled to the supplementary single-parent tax credit if you meet the following conditions: 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. During this period, this child was registered with the municipality 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).

Table for the income-related combination tax credit if you are 65years of age or older
Income from work more than no more than 4,706 Income-related combination tax credit 0. But did you receive the self-employed deduction? In that case, 361. 361 + 1.77% x (income - 4,706) 865

4,706 33,233

32,233

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Use the Calculation tool for the employed persons 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.

47

Tax credit for persons of 65years of age or older

Tax credits upon death

You 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.

Were you 65 years of age or older in 2010? In that case, you may be entitled to additional tax credits: the elderly persons tax credit and the single elderly persons tax credit.

Please note!
You are only entitled to this tax credit if you: were liable to pay Dutch national insurance contributions and/or opted for resident taxpayer status or as a German resident, were subject to the 90% facility

For questions 45b and 45c

If 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.

Elderly persons tax credit

You are entitled to the elderly persons tax credit if you meet the following conditions: 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 persons 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.

Example
Did 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.

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

Please note!
Keep the parental leave statement from your employer, as we may request for it.

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Life-course leave tax credit

Add Aggregate income

For question 47a

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. You are entitled to the single elderly persons 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 persons tax credit is 418. Tick the box in the tax return if you met this condition.

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48

Tax credit for young disabled persons

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.

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 persons tax credit? In that case, you are entitled to the tax credit for young disabled persons.

Please note!
You are only entitled to this tax credit if you: were liable to pay Dutch national insurance contributions and/or opted for resident taxpayer status

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 download or order this explanation.

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.

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.

For question 48a

Tick 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.

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).

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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.

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

Please note!
You are only entitled to this tax credit if you: were liable to pay Dutch national insurance contributions and/or opted for resident taxpayer status

Amount of the tax credit

The 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.

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For question 50
In 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.

In that case, you state the whole amount of dividend tax withheld yourself.

Dividend is not part of box 1

Is 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 chance For question 50b

Did 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. In 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.

For question 50c

Enter 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.

52 51
Dutch dividend or taxed income from games of chance

Revisionary interest

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 assessment
You 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.

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.

For question 51a

Dividend tax is withheld as soon as you receive a dividend. Yourdividend 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

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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.

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 download or order this explanation.

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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.

Rebuttal scheme
Did 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: +31555385385.

If you opted for resident taxpayer status

In 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.

Outcome of the calculation is lower

Is 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.

If you did not opt for resident taxpayer status

In that case, question 54 does not apply to you. Complete question 55.

Calculating the relief

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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

If 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.

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Example 1
Your 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.

For question 54a

Did 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.

Example 2
Your 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.

For question 54b

State 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.

Transfer facility
The 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.

For question 54e

Have 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%. The country codes can be found in the table on page 8.

Example
Your 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.

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55

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

For question 55b

State the income you entered previously in this tax return in question 29, for which you are requesting a tax exemption.

For question 55c

Have 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%. The country codes can be found in the table on page 8.

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 status

In that case, question 55 does not apply to you, but you should complete question 56.

If you did not opt for resident taxpayer status

In 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.

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.

Calculating the exemption

If 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.

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.

Example
You 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.

For question 56a

Enter the period in 2010 in which you were compulsorily covered by the Dutch national insurance schemes (AOW, Anw and AWBZ).

More information about exemptions and reliefs under

a tax treaty can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

Example
You 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 55a

State the income you entered previously in questions 4 to 28 for which you are requesting a tax exemption.

For question 56b

Enter 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.

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Example
From 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.

Contribution base depends on the period of liability for national insurance contributions and tax liability period
Were 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!
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.

Example
If 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 base
In 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 partners 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 others 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!
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: +31555385385.
For question 57a
See the explanation for question 13.

For question 57b

See the explanation for questions 14a and 14c.

For question 57c

See the explanation for question 15.

For question 57d

See the explanation for question 16.

For question 57e 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. See the explanation for question 17.

For question 57f

See the explanation for question 19.

Example
You 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.

For question 57g

See the explanation for question 23.

For question 57h

See the explanation for question 24.

For question 57i

See the explanation for question 20.

For question 57j

See the explanation for question 25.

For question 57k

See the explanation for question 26.

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For question 57l

See the explanation for question 28.

Correction of contribution base

Were 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 57m

See 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

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.

The basis for the national insurance contributions is your income from work and home in box 1 in the Netherlands and abroad. See the explanation for question 56. 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.

Example
You 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.

For question 58a

See the explanation for question 27.

For question 58b

See the explanation for question 18.

For question 58c

See the explanation for question 22t.

If you were working in Belgium as a self-employed person and were employed in the Netherlands
In 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.

For question 58d

See the explanation for questions 34 to 42.

59

Compulsory insurance: contribution base

Reduction
Was 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 59d

Only 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.

For question 60b

60

Correction or reduction of yourcontribution base

Enter 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.

Example
You 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:

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.

66

 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.

If you are living abroad, the Healthcare Insurance Act may therefore also apply to you. More information about this can be found on www.belastingdienst.nl. 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 contributions were withheld 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.

Example
You 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 period

You 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.

Calculation of the contribution if you received wage or a benefit and had other income
Were 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.

Method 2: Calculation deduction

We 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 period

The 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.

No healthcare insurance contribution

In 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.

More information about calculating your contribution base can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

For question 61b

61

Income that was subject to theHealthcare Insurance Act

You 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.

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.

For question 61c

Did 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.

67

For question 61d

Were 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.

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 61h

Were 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.

For question 61e

State 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 fisherman

Were 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 foreign income and the income-related healthcare insurance contribution can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.

More information about share fishermen and the income-related healthcare insurance contribution can be obtained from the Tax Information Line Non-resident Tax Issues: +31555385385.
For question 61f
Were 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 61g

Were 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.

68

CALCULATING TAX
Overview of income and deductible items? Open the fold-out page.

69

CALCULATING TAX: STEP 1

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.) 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 Reproduce from A, but enter no more than 18,218 in Income tax rate for the first bracket Income tax amount for the first bracket Calculate 2.30% of B, but enter no more than 419 Subtract: C minus D Reproduce from C, but enter no more than 14,520 Income tax rate for the second bracket Income tax amount for the second bracket Calculate 10.80% of D, but enter no more than 1,568 Subtract: C minus D Reproduce from E, but enter no more than 21,629 Income tax rate for the third bracket Income tax amount for the third bracket Calculate 42% of F, but enter no more than 9,084 Subtract: E minus F Income tax rate for the fourth bracket Income tax amount for the fourth bracket Calculate 52% of G Add Income tax in box 1
H G
52%

A B
2.30%

C D
10.80%

E F
42%

x +

Box 2
Taxable income from a substantial interest Reproduce from I on page 1 Income tax amount Calculate 25% of J Add Income tax in box 2
J
25% x

Box 3
Taxable income from savings and investments Reproduce from K on page 1 Income tax amount Calculate 30% of L Income tax in box 3
L
30%

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

70

CALCULATING TAX CREDITS: STEP 2

Calculation tool for tax credits
Tax 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.

General tax credit Always enter 1,987 (or 925 for persons of 65 years of age or older) Employed persons tax credit See the Calculation tool for the employed persons tax credit 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 45a and see the Calculation tool for the supplementary single-parent tax credit on page 72 Parental 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 persons tax credit See the explanation for question 47 Single elderly persons tax credit See the explanation for question 47a Young disabled persons 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

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: +31555385385.

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Calculation tool for the employed persons tax credit and deferred pension bonus
Reproduce the amounts from the tax return
We calculate your employed persons 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 entrepreneurs 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 older on 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

Calculation tool for the supplementary single-parent tax credit

Income from work Reproduce Q from the Calculation tool employed persons tax credit Calculate 4.3% of Q (or 2% for persons aged 65 or older)
Q

4,3% (or 2%)

Supplementary singleparent tax credit No more than 1,513 Enter in the (or 705 for persons Calculation tool aged 65 or older) tax credits

Calculation tool for the employed persons 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 complete the Calculation tool for the employed person's tax credit any further

Table for the employed persons tax credit

Born in Employed persons 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

If Q is 47,865 or less, continue below Reproduce from Q, but enter no more than 9,041 in Rate for the first bracket Amount for the first bracket Calculate 1.737% of R (or 0.807% if you were born in 1944 or before). Enter no more than 157 (or 74 if you were born in 1944 or before) Subtract: Q minus R 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 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 persons 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. 43.385
T S R
1,737% (or 0.807%)

72

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 bonus

Born 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 for tax credits: born in 1948: Calculate 5% of V born in 1947: Calculate 7% of V born in 1946: Calculate 10% of V born in 1944 or 1945: Calculate 2% of V born in 1943 or before: Calculate 1% of V

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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 payable if you opted for resident taxpayer status

Income tax in box 1 Reproduce from H on page 70 Total tax credits Reproduce from P on page 71
P
6,9% (or 14,8)

x
S

Tax component of the tax credit Multiply: P by 6.9% (or 14.8% for persons aged 65 or older) Income tax in box 1 Reproduce from H on page 70 Total income tax Reproduce from N on page 70 Divide: H by N Multiply: S by T Subtract: H minus U. If the outcome is negative, enter 0 Income in box 1 Reproduce from A on page 1 of the explanation Your public transport commuting allowance and deduction due to little or no home acquisition debt Reproduce from questions 18c and 22t Your denominator income in box 1 to calculate the relief Subtract: W minus X Income in box 1 on which no income tax may be levied in the Netherlands Reproduce the total from question 54a, but only if the amount is more than 0. Otherwise, enter 0 in AA Reproduce from V on this page Multiply by V Reproduce from Y on this page Relief in box 1 due to the option for resident taxpayer status Divide: Z by Y Subtract: V minus AA Income tax payable in box1
H N

:
T

x
U V

W X Y

V Z Y

:
AA BB

Income tax in box 2 Reproduce from K on page 70 Tax component of the tax credit Reproduce from S on this page Income tax in box 2 Reproduce from K on page 70 Total income tax Reproduce from N on page 70 Divide K by N Multiply S by CC Subtract: K minus DD If the outcome is negative, enter 0 Income in box 2 on which no income tax may be levied in the Netherlands Reproduce the total from question 54b, but only if the amount is more than 0. Otherwise, enter 0 in HH Reproduce from EE on this page Multiply by EE Gains from a substantial interest Reproduce from G on page 1 of the explanation Relief in box 2 due to the option for resident taxpayer status Divide FF by GG Subtract: EE minus HH Income tax payable in box2
EE FF GG K N S

:
CC

x
DD EE

:
HH II

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Income tax in box 3 Reproduce from M on page 70 Tax component of the tax credit Reproduce from S on page 74 Income tax in box 3 Reproduce from M on page 70 Total income tax Reproduce from N on page 70 Divide M by N Multiply S by JJ Subtract: M minus KK. If the outcome is negative, enter 0 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 Multiply by LL Total capital yield tax base Reproduce from question 32c Relief due to the option for resident taxpayer status Divide MM by NN Subtract: LL minus OO Income tax payable in box 3
LL MM NN M N S

:
JJ

x
KK LL

:
OO 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 Continue with the national insurance contributions owed on page 76
QQ

75

Income tax payable if you did not opt for resident taxpayer status
Total income tax Reproduce from N on page 70 Total tax credits Reproduce from P on page 71
P
6,9% (or 14.8%)

x
S

Please note! If, in 2010, you were not living in Belgium, Surinam, the (former) Netherlands Antilles or Aruba or, as a German resident, you were not subject to the 90% facility, you are not entitled 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 owed

Your contribution base Reproduce from F on page 1 of the explanation, but if you completed question 52, reproduce the amount of question 59c. Enter no more than 32,738 Your national insurance contributions Multiply: RR by 31.15% (or 13.25% for persons aged 65 or older) Total tax credits Reproduce from P on page 71
RR
31.15% (or 13.25%)

x
SS

P
93,1% (or 85.2%)

x
TT UU

National insurance component of your tax credits Multiply P by 93.1% (or 85.2% for persons aged 65 or older) Subtract: SS minus TT National insurance contributions owed

Tax and contributions already paid

Wage 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 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.
WW

76

Calculation tool to calculate the income-related healthcare insurance contribution

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 not opt 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 Wage from which the employer or benefits agency withheld the income-related contribution Reproduce from A Subtract 33.189

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 If C is lower than B, enter 4.95% of C Paid provisional assessment for the income-related healthcare insurance contribution for 2010 Subtract: D minus E Amount to be paid or to be refunded 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.
D E F

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