Glossary

Tax words explained

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 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

RELEVANT

TOPICS

BSN Dutch tax authorities