Glossary
Aangifte = Tax return
Aanslag = Tax assessment
Aanmerkelijk belang = Substantial interest
Aanvullende alleenstaande-ouderkorting = Additional single parent credit
Aanvullende kinderkorting = Additional child credit
Aanvullende ouderenkorting = Additional old age credit
Adoptie (Uitgaven wegens -) = Adoption (expenses because of -)
Aftrekbare giften = Deductible donations
Aftrek voor speur- en ontwikkelingswerk = Deduction for research and development
Algemene heffingskorting = General tax credit
Alleenstaande ouderkorting = Single parent credit
Arbeidskorting = Labour credit
Arbeidsongeschiktheid (Uitgaven wegens -) = Disability (expenses because of -)
Belastbaar loon – Taxable wage
Belastbaar resultaat uit overige werkzaamheden = Taxable result of other activities
Belastingen = Taxes
Belastingplichtige = Tax payer
Belastingwet = Tax law
Bevalling / zwangerschap (Uitgaven wegens -) = Maternity (expenses because of -)
Bezwaar = Objection
Bezwaarschrift = Letter of objection (must be filed within 6 weeks after the date of the decision)
Binnenlands belastingplichtige = Resident tax payer
Buitengewone uitgaven = Extra ordinary expenses
Buitenlands belastingplichtige = Non resident tax payer
Boxenstelsel = Box system
Chronische ziekte = Chronical disease
Combinatiekorting = Combination credit
Dieetkosten = Diet costs
Dubbele belasting = Double taxation
Eigen woning = Main residence
Eigen woningforfait = Fictitious income main residence
Elektronisch aangeven = Filing electronically
Factureringsregels = Rules for invoices
Fiscus / belastingdienst = Tax authorities
Geneeskundige hulp = Medical care
Giften (Aftrekbare -) = Donations
Heffingskorting = Tax credit
Hypotheekrenteaftrek = Deduction of mortgage interest
Inkomstenbelasting = Income tax
Invaliditeit (Uitgaven wegens -) = Disability (expenses because of -)
Jonggehandicaptenkorting = Young handicapped credit
Kapitaalverzekering = Capital insurance
Kinderkorting = Child credit
Loonbelasting = Wage tax
Monumentenpanden (Uitgaven voor -) = Monuments / listed buildings (expenses for)
Motorrijtuigenbelasting = Road tax
Naheffingsaanslag / Navorderingsaanslag = Correcting tax assessment
Omzetbelasting = Value Added Tax (VAT)
Omzetbelasting en Intracommunautaire leveringen = VAT and EU transactions
Ouderdom (Uitgaven wegens -) = Old age (expenses because of -)
Ouderenkorting = Old age credit
Overlijden (Uitgaven wegens -) = Death (expenses because of -)
Persoonsgebonden aftrek = Personal deductions
Reisaftrek = Travel deduction
Sofi-nummer = Sofinumber (replaced at the end of 2007 by the BSN: Burger Service Number)
Stakingsaftrek = Liquidation deduction
Tegemoetkoming kinderopvang = Childcare allowance
Teruggaaf = Tax refund
Uitgaven voor monumentenpanden = Expenses for monuments / listed buildings
Uitstelregeling = Time extension ruling
Urencriterium = Hour criterium
Vennootschapsbelasting = Corporate (income) tax
Verklaring arbeidsrelatie = Statement work relation
Voorlopige aanslag = Provisional tax assessment
Vrijwilligers = Volunteers
Werknemersaftrek = Employment credit or labour credit
WOZ waarde = Value estimated by the municipality for your main residence
Zelfstandigenaftrek = Self employed deduction or self employed tax credits