By our interaction editors
02 March 2023 at 18:24
What happens if you report your income incorrectly? And what are deductible expenses? Employees of the Tax and Customs Administration answered your questions about the tax return on Thursday. Read the answers in this article.
Kees: Is it mandatory to file a tax return?
“You are obliged to file a tax return if you have received a tax return letter from the Tax and Customs Administration stating that you must file an income tax return. For other people, there is no such obligation. But if it turns out that you have to pay 49 euros or more in tax, you are also required to report.
“You can always fill in a tax return ‘as a test’ on Mijn Belastingdienst. As long as you don’t send the data, you won’t file a tax return.”
More information can be found here.
Nick: Passing on the annual statements can still be done, but where I lose track is the passing on of ‘deductible costs’. What exactly does this mean and how does it work? Which expenses are deductible?
“Deductible costs reduce taxable income. That means that the income on which you pay tax decreases. As a result, you pay less tax. An example of deductible costs are specific healthcare costs and gifts.”
“A threshold amount is taken into account for some deductible costs. This means that deductible costs are not deductible up to a certain amount (threshold). This threshold applies, for example, to deductible healthcare costs.”
More information can be found here.
Farid: Can you put your student debt as a debt against your assets in the tax return? And can non-reimbursed study costs still be reduced?
“Study costs and other educational expenses are no longer deductible since 1 January 2022. If you have a student debt, you state this in box 3 under debts.”
Trudie: I have an interest-only mortgage, but I still pay off 10 percent. Can you deduct the interest?
“It is for mortgages that were taken out before 1 January 2013 and if you meet the conditions for an owner-occupied home.”
“The mortgage interest is not deductible for interest-only mortgages taken out after January 1, 2013. From January 1, 2013, the loan for the owner-occupied home must be repaid at least on an annuity basis. If you took out the mortgage after January 1, 2013 and still pay off, then the mortgage interest is still not deductible.”
More information can be found here.
Opel Kadett: Are energy costs of a (informal) care unit deductible? They are often not energy efficient.
“No, these costs are not deductible as healthcare costs.”
Artqttp: Can you reclaim money with deductions for care if you have social assistance benefits and are you allowed to keep that money?
“Fill in the declaration to check this for your situation. Different conditions apply to the deduction of healthcare costs. For example, the costs may not be reimbursed by your health insurance.”
“If you meet the conditions to deduct deductible healthcare costs from your taxable income – and as a result the tax due is lower than was deducted from your income – this will lead to a tax refund. A tax refund of income tax is not part of the income of The municipality is therefore not allowed to deduct this refund from your benefit.”
Reader: What happens if you report your income incorrectly?
“An error can happen to anyone. If you discover this yourself after sending the declaration, correct the declaration and submit it again.”