Education fees - tax refund - age restriction
Article ID: 285 | Last Updated: Mon, Feb 11, 2013 at 1:50 PM
I am a knowledge immigrant availing 30% ruling and residing/working in the Netherlands. I have paid education fees this year. I will be 35 years old in January.
Is there an age restriction to avail tax refund/rebate on the fees paid?
Please advise. Thanks in advance. Regards,
There is not a formal age restriction for the deduction of education costs. However, the age will be taken into consideration to determine if the education will be used for a (future) job. If you are 65 it is not likely that the education will benefit your job or will lead to a job. The court of justice decided like this in 2009 in a case of an unemployed man with an age of 64 who followed an education to become a math teacher. The court decided that it would be highly unlikely that he would find a job as a math teacher after he would have graduated. In this light the deduction of education costs were not accepted.