Special tax deductions in The Netherlands

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Allowance credits from previous years

If you received a letter from tax office about Personal allowance credits from previous years (“aftrek persoonsgebonden budget voorgaande jaren”)

Tax Credit about studies

If the costs for study for yourself or your partner which were more than € 250. you can claim expenses related to application fee, books, material etc..

The tax credit for study fees will be abolished in December 2020. The scheme currently allows you to claim certain training-related expenses (study fees and course books). It will be replaced with a grant known as STAP (Stimulans van de Arbeidsmarktpositie). STAP provides a flat fee. The precise details of this scheme aren’t known at present. There will be no transitional law.

Gifts and donations

The threshold for gift deductions is 1% of the combined income from you and your partner.

Alimony payments

payments made to an ex-spouse

Health care costs not reimbursed by your insurance company

Some health care cost for which you have not been reimbursed may be applicable for a tax deduction. Please specify such costs here. Note: The threshold for medical expenses is 1.65% of the combined income from you and your partner if below €40,175 or 5.65% if beyond €40,175.

Travle Expenses

If you commute from your home to your place of work using public transport and you receive a small expenses refund or none at all, you can deduct a set amount from your income. This amount is listed in the travel expenses table (insert link to table).

You’re entitled to this refund if you meet the following conditions:

1) Your home is more than 10 kilometers from where you work

2) You travel by public transport and can produce a public transport statement or travel statement (openbaarvervoerverklaring or reisverklaring)

If your travel expenses weren’t refunded, or not fully, you can apply for a travel expenses refund.

You don’t need a public transport statement if you have a NS season ticket or public transport chip card (Jaartrajectkaart, NS-jaarkaart or OV-jaarkaart) because the tax office automatically receives this information from the NS.

Dutch “lijfrente” insurance

This is an annuity pension plan for which the premiums may be deductible.