As of the tax year 2013 the tax rebates, known as ‘heffingskortingen’, will only be applicable pro rata in case of partial Dutch premium liability. Meaning that if you have only lived and/or worked in the Netherlands for part of the year, the premium part of the tax rebates (which is about 80% of the full amount of the tax rebates) will only be applicable pro rata, inline with stay/working period. Till 2013 even a short period of work would have lead to the full calculation of the premium part. In practise this means that as of 2013 the tax rebates – for people who only had a Dutch premium liability for part of the year – will decrease in comparison to previous years. However it can still be very interesting to file a tax return for the years 2013 and further as a tax refund is still more than possible, please click this link for the reason of the possible tax refund.
For further assistance with your Dutch tax return, please contact us.
