Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


Income tax on scholarship

Question:

I am planning to file a tax return form for 2011. That year, I studied until August and worked in December. I got scholarship from the university for 8 months and salary for one month. The salary is already in tax office‘s records, but the scholarship isn‘t. That was given by the university to contribute to my expenses, I also did not pay any tuition fee.

My question is: should I declare this scholarship in my application, and if so, in which category should I put it in "aangifte inkomstenbelasting" program?

Thanks in advance.

Answer:

In my opinion the scholarship is not part of your taxable income and doesn‘t have to be declared in your income tax return. The scholarship is granted to pay the costs of the study, this means that if you paid education costs, these would not be deductible up to the amount of the reimbursement. 


Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
What is an M form?
Viewed 11677 times since Thu, Nov 3, 2011
How to declare foreign joint accounts in the Dutch tax return?
Viewed 6833 times since Tue, Apr 16, 2013
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 5366 times since Thu, Mar 14, 2013
I need to pay my tax in the Netherlands for the first time. What do I have to do?
Viewed 5943 times since Wed, Mar 14, 2012
How to contact the Dutch tax authorities from abroad
Viewed 3282 times since Thu, Dec 6, 2012
I would like to know the status of my tax return
Viewed 2924 times since Sat, Mar 8, 2014
Do I have to declare the salary I earned in the UK after I left the Netherlands?
Viewed 3026 times since Fri, Feb 7, 2014
I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?
Viewed 4006 times since Tue, Jun 25, 2013
Who can be fiscal partners?
Viewed 13125 times since Fri, Nov 4, 2011