Information/explanation about different types of personal deductions

A life annuity “Lijfrente” is an annuity insurance which pays out income to you in installments for as long as you live from a certain date. The premiums that you pay are deductible. This is not a life insurance which only pays out a lumpsum. If you have a life annuity, please provide us with the insurance policy, the annual statement including factor A and bank statements including paid premiums.
Did you pay premiums for occupational disability insurance (arbeidsongeschiktheidsverzekering)? If so, please provide us with the insurance policy and bank statements with the paid premiums.
Did you pay private pension plan premiums (Other than your company’s pension plan)? If so, please provide us with the pension plan policy and bank statements
Are you divorced and did you pay for spousal support? If so, these payments are deductible on your income tax return. Please note that this only relates to the payments for your ex-spouse (not for the children). Please provide us with the personal details of your ex-spouse (name, date of birth, address, BSN (if applicable)), bank statements and the divorce agreement.
Did you paid for exceptional medical expenses which were not covered by your insurance company? If so, it might be possible to claim a deduction for these paid medical expenses in your income tax return. Please note that your own risk (eigen bijdrage) is not tax deductible. Depending on your level of taxable income there is a certain threshold. Please provide us with the invoices so that we can check whether your medical expenses are tax deductible.
If you have followed a study, the study costs can be deductible if the purpose is to get a better job or to make a career step. Education costs can only be deductible if they are more than EUR 250. The first EUR 250 are not deductible. The maximum deductible amount per year is EUR 15,000. If the employer pays or reimburses part of the fees or you have received study allowance the study costs are not deductible. The deduction is only available for costs made by yourself or your fiscal partner. Costs for your children, like university fees or international school are not deductible. For the deduction it is relevant in which year the costs were paid. Please provide us with the invoices, bank statements and description of the study.
A donation to a charitable institution (ANBI) can be tax deductible up to a maximum of 10% of your total income. There are two types of donations:
  • One time donations are deductible if the receiver is a charitable institution (ANBI) listed as such by the Dutch tax authorities. The amount paid should be more than a minimum of EUR 60 and should exceed 1% of your total income. The maximum deductible amount is 10% of your total income.
  • Periodic donations are deductible if the donation is officially reported at a notary and the same gift  is done on a regular basis (i.e. monthly, annually, etc.). In addition, the periodic donations must cover a period of at least 5 years and the donations have to end when you die. There is no threshold or maximum deductible amount.