Explanatory Notes Tax Return Form m 2008 Ib3271t81fdeng

7/29/2019 Explanatory Notes Tax Return Form m 2008 Ib3271t81fdeng

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8 |Explanatory Note

This explanation is also available in English on

the internet. Look at www.belastingdienst.nl.

Diese Anleitung steht im Internet auch in deutscher Sprache

zur Verfgung. Siehe hierzu www.belastingdienst.nl.

Did yo it to o o T Ntnd

in 2008? I o, ti onqn o

yo t. By means of your M income tax

return, we will determine whether you have to

pay tax or will receive a tax refund.

Tk not!

When processing the tax return for 2008, we

pay extra attention to the deductible item

donations.

08M

12345


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Overview of income and deductible items


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OvervIew Of INcOme aND DeDucTIble ITems

Reproduce the amounts from the tax return

Profit question 10m en 18m

Wages question 19a en 20a

Tips and other income question 19d en 20d

Pension and benefits question 21a en 22a

Foreign present income question 24a en 25a

Foreign previous income question 26a en 27a

Income from other question 30c en 31cactivitiesProvided assets question 32c en 33c

Alimony or related question 38c en 39credemption paymentsPeriodical benefits or question 40f en 41frelated redemption paymentsOther income question 42c en 43c

Negative personal question 44a en 45aallowanceRefunded premiums. question 48c en 49c +and suchlike

Add

Balance for an owner- question 36p/q en 37q/r +occupied home

Add, but if the balance for an owner-occupied A

home is negative, deductIncome Box 1

Public transport question 28c en 29ccommuting allowanceDeduction due to no or question 36s en 37tlittle owner-occupied home debtExpenses for the provision question 46g en 47g +of income

AddDeductible itemsB

Alimony and suchlike question 60a en 61a

Maintenance of children question 62a en 63a< 30 years of ageWeekend visit of a question 64a en 65aseriously disabled personMedical expenses/ question 66a en 67aextraordinary expensesStudy costs/ question 68a en 69aeducational expensesCosts for a registered or question 70a en 71alisted buildingWaived venture capital question 72a en 73a

Donations question 74e/f en 75e/f

Remainder of the personal question 76a en 77a +allowance from previous years

AddPersonal allowanceC

Total income Reproduce from A

Debuctible items Reproducefrom BExempt income question 91a +

Add

Deduct D

Personal allowances Reproduce from C

DeductIncome from labour and propertyE

Offsettable losses

DeductTaxable income from labour Fand property

Box 3

Box 1

Gains from savings and

investments question 55k en 58k

J

Personal allowance insofar as ithas not been deducted in box 1

DeductTaxable income from savingsK

and investments

Reproduce the amount from the tax return

/

Take note!

Did you not opt for resident taxpayer status for the period abroad in 2008, and would you like to calculate your threshold income or aggregate

income by means of this overview? In that case, you also need to take your foreign income in the period abroad in 2008 into account when

completing this overview. See the explanation on page 2

Box 2

Gains from a question 50h/i en 51h/i Gsubstantial interestExempt income question 91b

DeductPersonal allowance insofar as it has notbeen deducted in box 1 and box 3

DeductTaxable income from a substantialH

interestOffsettable losses

DeductIncome from a substantialI

interest

Reproduce the amounts from the tax return


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You can enter your income and deductible items in the overview on

page 1, on the tax return. This gives you an overview of your taxable

income in the three boxes. You can compare this information with

the information on your assessment notice at a later stage. Therefore,

keep your overview in a safe place.

Threshold income

Did you have any medical expenses or other extraordinary expenses

or donations? In that case, you need to calculate a threshold amount.

This is the non-deductible par t of the expenses. The threshold

amount depends on your threshold income and possibly that of your

(tax) partner.

In your tax return, do you opt for resident taxpayer status for your

period abroad in 2008? In that case, your threshold income is

the total of your income and deductible items in the three boxes,

but without your personal allowances and offsettable losses from

previous years. The personal allowances are mentioned separately in

the overview. That way, it is easier for you to determine your threshold

income. For each deductible item with a threshold, you can calculate

the threshold amount and the deductible amount using the overview

and a calculation tool.

Take note!

Do younot opt for resident taxpayer status for the period abroad in

2008? In that case, you need to determine your threshold income by

completing the overview - as far as the period abroad is concerned -

as if you had opted for resident taxpayer status.

In this case, you should take your Dutch and your foreign income,

deductible items and assets into account.

Take note!

If you received exempted income as an official with an international

organisation in 2008, you must add the exempted income from

question 23 to the threshold income.

Aggregate income

For the elderly persons tax credit, your aggregate income may not

exceed a certain amount. The aggregate income is the total of your

income and deductible items in the three boxes, but without your

offsettable losses from previous years. For the question about the

elderly persons tax credit, you can calculate the aggregate income

using the overview and a calculation tool.

Take note!

If you do not opt for resident taxpayer status for the period abroad in

2008, you need to determine your aggregate income by completing

the overview - as far as the period abroad is concerned - as if you

had opted for resident taxpayer status. In this case, you should take

your Dutch and your foreign income, deductible items and assets into

account.

Take note!

If you received exempted income as an official with an international

organisation in 2008, you must add the exempted income from

question 23 to the aggregate income.

Overview of income and deductible items

How do you determine what you need to pay or will be

refunded?

With the overview on page 1, you calculate the amount of the

assessment using the calculation tool in this explanation on page

84. You can compare this information with the information on your

assessment notice at a later stage.

Special rules for calculating the assessment

In a number of cases, special rules apply to the calculation of the

assessment. This is the case if in 2008:

You turned 65 years of age

You had foreign assets or foreign income

You were not covered by the national insurance schemes or the

Health and Care Insurance Act during a period

You were eligible for exemptions from the premiums towards the

national insurance schemes and the income-related contribution

towards the Health and Care Insurance Act, because you were

registered as a conscientious objector

You will receive a payable assessment of no more than 42, or if

the refundable amount is no more than 13

You had income regarding question 97g and 97h for which you

request adjustment or relief of the income-related contribution

towards the Health and Care Insurance Act

You still had an offsettable loss from a substantial interest, but no

longer have the substantial interest

In these cases, the use of the calculation tool is not always

appropriate.

More information about calculating the assessment can be

obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Premium percentage for the national insurance schemes

Were you insured by the State pension insurance scheme (AOW),

the Surviving dependants pension insurance scheme (Anw) and

the Exceptional medical expenses insurance scheme (AWBZ)? In

that case, your premium due amounts to 31.15% of a maximum of

31,589 in box 1 (income from labour and property). Your maximum

premium, in that case, is 9,839. If you are 65 years of age or older,

you no longer need to contribute towards the AOW.

In that case, the maximum of your premium is 13.25% of 31,589,

which is 4,185.

Below you will find the applicable annual percentages for the three

national insurance schemes.

AOW 17.90%

Anw 1.10%

AWBZ 12.15% +

Total: 31.15%

Income-related contributions towards the Health and Care

Insurance Act

You pay your premiums for healthcare insurance directly to your

healthcare insurer. In addition, you owe the government an

income-related contribution. This contribution is a percentage of your

income and is withheld from your wages or benefits. Did you have

profits from a company, income from other activities or periodical

benefits and provisions? In that case, you will receive a (provisional)

tax assessment for the Health and Care Insurance Act (Zvw). If

you have only received a wage or a benefit, you will not receive an

assessment for the Health and Care Insurance Act. In that case, the


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income-related contribution has already been withheld from your

wages or benefits. No tax credits apply to the assessment for the

Health and Care Insurance Act. They do apply to the assessment for

income tax and premiums for the national insurance schemes.

Tax creditsWe take tax credits into account when determining the amount you

need to pay or will be refunded. These are reliefs on the payable

income tax and premiums for national insurances. As a result, you

pay less tax. The entitlement to certain tax credits depends on

your personal circumstances. Your entitlement to tax credits is also

influenced by whether or not you opt for resident taxpayer status for

the period abroad. All taxpayers are entitled to the general tax credit.

If you are working, you are also eligible for the employed persons tax

credit. And do you have children? In that case, you may be eligible for

the tax credit for parental leave.

Were you employed or were you receiving benefits? In such cases,

your employer or benefits agency has already taken the following

credits into account:

general tax credit

employed persons tax credit

(single) elderly persons tax credit

life savings credit

usually, young disabled persons tax credit

As a result, you have already paid less payroll tax on your wages or

benefits. You can apply for some credits. You can do this with the

income tax return for the year 2008. You can find more information in

the explanations for questions 78 through to and including 83.

Tax credit refund

The maximum amount of the tax credit is the income tax and national

insurance premium due (see example 1).

An exception applies to tax partners. If you had li ttle or no income in

2008, we will take the tax owed by your tax partner into account. In

that case, you may be entitled to a tax credit refund. The maximum

amount for the unsettled tax credit is your tax partners payable tax

(see examples 2 and 3).

It concerns the total of the following tax credits that cannot be

deducted (completely) because you owe insufficient tax:

general tax credit

employed persons tax credit

(supplementary) combination tax credit

parental leave tax credit

life savings credit

Were you residing in Belgium and did you not opt for resident

taxpayer status? In that case, you are only eligible for a tax credit

refund, if you yourself had taxable income in The Netherlands in

2008.

Example 1

You have no tax partner. Your wages are 4,000. The tax on this

amounts to 1,344. The general tax credit is 2,074 and the

employed persons tax credit is 71. In total 2,145. You can offset

a maximum of 1,344 for tax credit: the amount of calculated tax.

The remainder of the tax credit, ( 801), cannot be offset. We will not

refund this amount.

Example 2

As in example 1, but now you do have a tax partner. Your tax par tner

has an income of 8,000. The tax on this amounts to 2,688. The

general tax credit is 2,074 and the employed persons tax credit

is 141. In total 2,215. Your tax partners payable tax is 2,688

minus 2,215 = 473.

Your tax credit is 2,145 (see example 1). Of this, 1,344 is offset

against your payable tax. An amount of 801 remains. Because

you had a tax partner, a maximum of what your tax partner owes, is

refunded to you. In this example, that amounts to 473.

Example 3

As in example 2, only your tax partner has an income of 50,000.

The tax on this amounts to 19,501. The general tax credit is 2,074

and the employed persons tax credit is 1,443. Total 3,517. Your

tax partners payable tax is 19,501 minus 3,517 = 15,984.

Your tax credit is 2,145 (see example 1). Of this, 1,344 is offset

against your payable tax. An amount of 801 remains. Because

your tax partner owes more tax than 801, an amount of 801 is

refunded to you.

We calculate the amount to be refunded on the basis of your tax

return and your tax partners information. You will receive notice about

this. You can find more information in the explanations for questions

78 and 79. You can find more information about tax partnership in the

explanation for question 2.

Take note!

You must have had the same tax partner for more than six months

in 2008. Otherwise, you are not eligible for a tax credit refund. It is

irrelevant whether or not you opted to be considered as tax partners

during the whole of 2008, (see Conditions for tax partnership if you

were single and living togetheron page 13). If you were unable to

meet this condition because your tax partner died, we only check the

condition that your tax partner owes sufficient tax. Were you unable

to meet the six-month condition for another reason? In that case, we

will not refund the tax credit.

Take note!

Were you younger than 30 years of age on 31st December 2007?

And were you supported in large by your parents for more than

six months in 2008? In that case, you are not eligible for a general

tax credit refund. Support in large means a minimum of 400 per

quarter.

Offsettable losses

Your income in box 1 or 2 may be negative in a cer tain fiscal year ,

for example because you suffered a company loss. In that case, this

negative income is an offsettable loss.

We automatically offset a loss in box 1 against positive income in one

or more of the three preceding years. A loss in box 2 is automatically

offset against positive income in the previous year. Do you still have

an unsettled loss from previous years? In that case, we will take this

into account when determining your final assessment for 2008.

More information about offsettable losses can be obtainedfrom the Foreign Revenue Phone Line: +31 55 538 53 85.


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OvervIew Of INcOme aND DeDucTIble ITems 1

fIlINg The Tax reTurN 6

1 Living abroad during part of 2008 8

2 If you had a tax partner or not 13

3-10 Profits from a company Only for the period in which you

lived in The Netherlands 15

3 Profits from a company:exempt profit components 15

4 Profits from a company: non-deductible or partially

deductible costs and expenses 15

5 Profits from a company: profits from the marine industry 16

6 Profits from a company:investment schemes 16

7 Profits from a company: changes in acceptable reserves 18

8 Profits from a company: co-entitled person in a company 18

9 Profits from a company: entrepreneurs credit 18

10 Profits from a company: taxable profit 20

11-18 Profits from a company Only for the period in which you

lived in abroad 20

19, 20 Wages or sickness benefit from The Netherlands 21

21, 22 Old-age pension, pension, annuity or other benefit from

The Netherlands 22

23 Exempted income as an official with an international

organisation 23

24, 25 Foreign income from present employment 24

26, 27 Foreign income from previous employment 24

28, 29 If you commuted by public transport 25

30, 31 Extra income or income as a freelancer, home help,

artist or professional athlete 26

32, 33 Provided assets 27

34, 35 Freelance income, extra income or provided assets 28

36 Owner-occupied home Only for the period in which you lived

in The Netherlands 29

37 Owner-occupied home Only for the period in which you lived

abroad 33

38, 39 Alimony received or related redemption payments 38

40, 41 Periodical benefits received or related redemption

payments 38

42, 43 Other income 39

44, 45 Amount received for expenses that were deducted in a

previous tax return 40

46, 47 Expenses for the provision of income 41

48, 49 Redeemed annuity or other negative expenses for the

provision of income 43

50, 51 Income from a substantial interest 43

52 Conservable income 45

53 Assets Only for the period in which you lived in The

Netherlands 46

54 Debts Only for the period in which you lived in The

Netherlands 49

55 Gains from savings and investments Only for the period in

which you lived in The Netherlands 50

56 Assets For the period in which you lived abroad, or for the

whole of 2008 51

57 Debts For the period you were living abroad, or for the whole

of 2008 55

58 Gains from savings and investments For the period in which

you were living abroad, or for the whole of 2008 55

59 Specification of savings and suchlike abroad 56

60, 61 Alimony or other paid maintenance obligations 57

62, 63 Maintenance expenses for children younger than 30

years of age 57

64, 65 Expenses for weekend visits of seriously disabled

persons 58

cONTeNTs


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calculaTINg Tax 85

calculaTION TOOl TO DeTermINe The INcOme-

cONTrIbuTION TOwarDs The healTh aND care

INsuraNNce acT (Zvw) 94

cONTeNTs

66, 67 Medical expenses or other extraordinary expenses 60

68, 69 Study costs or other educational expenses 68

70, 71 Costs for a registered or listed building in The

Netherlands 69

72, 73 Waived venture capital 69

74, 75 Donations 70

76,77 Remainder of the personal allowance for previous years 72

78 General tax credit refund 72

79 Special increase of tax credit 73

80 Parental tax credits 74

81 65 years of age or older 75

82 Young disabled persons tax credit 75

83 Tax credit for social investments or direct investments in

venture capital 76

84 Trust fund 76

85, 86 Dutch dividend, taxable income from lottery and betting

or interest on certain foreign savings balances 76

87, 88 Income on which review interest is owed 77

89 Relief for the prevention of double tax 78

90 Income on which no Dutch tax may be levied 78

91 Dutch income on which no Dutch income tax may be levied 80

92 Compulsory insurance for national insurance schemes 80

93 Compulsory insurance: income 81

94 Compulsory insurance:

deductible items 82

95 Compulsory insurance: premium income 82

96 Correction or reduction of your premium income 82

97 Income that was subject to the Health and Care Insurance

Act 83


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fIlINg The Tax reTurN

Type of return

You received the M-form. This form is intended for people who

migrated to or from The Netherlands in 2008. The Dutch Tax

Administration will regard you as a resident taxpayer for the period

in which you lived in The Netherlands. You will be regarded as a

non-resident taxpayer for the period in which you lived abroad and

received income from, or owned assets in, The Netherlands.

Take note!

You cannot use the tax return program on the Internet.

Returning the tax return on time

The front page of the tax return form mentions the return address and

a due date for your tax return. Your tax return must be filed before

1st July 2009. If you file your tax return before 1st April 2009, you will

receive notice from us before 1st July 2009. If you wish to file your

tax return after 1st July 2009, you need to file a written request for

postponement. Send your request to: Belastingdienst, Postbus 2523,

6401 DA HEE RLEN. See also the explanation under Assessment on

this page.

Do not send any enclosures

We use an automated system to process your tax return. Do not

attach any pages together or to the front page. Only send enclosures

when requested to do so in the tax return form.

Changing or supplementing your tax return

Should you want to add or change information after you have

submitted your tax return, please resubmit a fully completed tax

return. We will process your last sent tax return. You can request the

form from the Foreign Revenue Phone Line: +31 55 538 53 85.

Rate of exchange

If you need to convert an amount to Euros when completing the tax

return, take the exchange rate that applied on the date of the relevant

income and expenses. Therefore, do not use the rate of exchange

on the date you fill out the tax return. When calculating your income,

take the Dutch tax rules into account. In case of doubt, call the

Foreign Revenue Phone Line: +31 55 538 53 85.

Your bank account for a refund

If a bank account number is mentioned on the front page, we use

this number to pay any refunds. If the bank account number is

not mentioned or is incorrect, you need to enter the correct bank

account number in the section Uw rekeningnummer voor teruggaaf.

You can only give an account number with a maximum of 10 digits. This

may not be a savings account number or an account number abroad.

Take note!

If onbekend (unknown) is mentioned and you have not entered a

bank account number, the refund will suffer a delay. Only mention

the bank account number in the section Uw rekeningnummer voor

teruggaaf.

Would you like to submit or change a bank account number for other

tax assessments or tax refunds? In that case, use the form Wijziging

rekeningnummer, which you can download from

www.belastingdienst.nl or send a separate letter to your tax office.

If you wish to use a foreign bank account number, do not enter

a number. In that case, you will receive a letter in which you can

mention your account number and bank details.

Your name and address

The front page of the tax return mentions your name and address

that are known to us. If this information is incorrect or if you

want to change it, you need to let us know. You can use the form

Adreswijziging doorgeven buitenland, which you can download from

www.belastingdienst.nl. If you live in The Netherlands, you do not

need to inform the Tax Administration of these changes separately.

Decease

If you are taking care of a tax return for someone who was living

abroad and died, we are often not informed about this. In order to

prevent any further inconvenience for the surviving relatives, we

request you to inform us about this.

You can inform us about the death in writing. We request you:

not to enclose this message with the tax return

to state the deceased persons Personal Public Service Number /

Sofi number

to state a (postal) address, used by the heirs

to enclose a copy of the death certificate

Please send the notice of death to:

Belastingdienst Limburg/kantoor Buitenland

Afdeling S&S

Postbus 2865

6401 DJ HEER LEN

Assessment

If we have received your tax return before 1st April 2009, you will receive

notice about what you need to pay or will be refunded before 1st July

2009. Usually, you will first receive a provisional tax assessment for

income tax and premiums for the national insurance schemes for 2008.

Subsequently, you will receive a final assessment for 2008. We base

our assessment of your payable tax and premiums for 2009 on your tax

return. In that case, a provisional assessment for 2009 will be imposed.

Deviating income in 2009

If you expect your income in 2009 to deviate considerably from your

income in 2008, you can file a written request for us to take this into

consideration for the provisional assessment for 2009. Do not enclose

this request with your tax return, but send it separately.

Spouse and housemate

Wherever the return or the explanation speaks of spouse or

housemate, both genders are meant. Where he or his is

mentioned, you can also read her or hers.


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Foster child

Wherever the return or the explanation speaks of child or

housemate, you can also read foster child.

Privacy

We register the information you enter into the tax return. We treat

your information confidentially and never provide third parties

with information without a reason. We are, however, obliged to

exchange information with some government bodies and comparable

institutions.

Domestic period and period abroad

The tax return and these explanatory notes use the phrases

domestic period and period abroad. The domestic period is the

period in 2008 during which you lived in The Netherlands. The

period abroad is the period in 2008 during which you lived abroad.

Perhaps you resided abroad in 2008, but your family still lived in The

Netherlands. In that case, the Tax Administration will usually consider

you a resident taxpayer. However, this could change, if you were to

develop a strong personal tie with the other country. For example,

because you concluded a purchase or rental agreement for housing

accommodation, in anticipation of the arrival of your family. In case of

doubt about your place of residence for tax purposes, please contact

your tax office.

Supplementary explanation

You can find more information on specific topics in the supplementary

explanations.

You can obtain these by:

downloading them from www.belast ingdienst.nl

requesting them from the Revenue Phone Line: 0800 0543 or

the Foreign Revenue Phone Line: +31 55 538 53 85. Mention the

ordering code of the supplementary explanation you require. The

Revenue Phone Line or the Foreign Revenue Phone Line will send

the supplementary explanation to you as soon as possible. In the

following overview you will find the supplementary explanations

with their ordering codes

Supplementary explanations Abroad Ordering code

If you received profits from a company in 2008 2203

If you had extra earnings or received income as 2204

a freelancer, home help, artist or professional athlete in 2008

If you or your tax partner sold an owner-occupied home 2205

or had an owner-occupied home reserve in 2008

If you or your tax partner had an owner-occupied home 2206

in 2008

If you paid amounts for the provision of income that 2207

can be deducted in 2008

If you or your tax partner had a substantial interest in 2008 2208

If you, your tax partner or underage children 2209

had property in 2008

If you or your tax partner had medical expenses or 2210

other extraordinary expenses in 2008

If you or your tax partner had study costs or 2211

other educational expenses in 2008

If you or your tax partner had costs regarding a 2212

registered or listed building in 2008

If, in 2008, you were entitled to the tax credit for social 2213

investments or direct investments in venture capital and

cultural investments

If you had conservable income in 2008 2214

If you lived in The Netherlands but worked in Belgium 2143

in 2008

Supplementary explanations Abroad Ordering code

If you lived in The Netherlands but worked in Germany 2144

in 2008

If you are eligible for a relief to prevent double tax in 2008 2145

Questions?

If you have any questions, please call the Revenue Phone Line: 0800 -

543 if you live in The Netherlands. Are you living abroad? In that case,

please call the Foreign Revenue Phone Line: +31 55 538 53 85. Onworking days from Monday to Thursday from 8.00 a.m. to 8.00 p.m.

and on Friday from 8.00 a.m. to 5.00 p.m.

Changes in 2008

As from 1st January 2008, a number of changes have been

incorporated in the income tax.

Cancellation of child credit

The child credit has been cancelled as from 1st January 2008. This

has been replaced by a new allowance: the child benefit. If you are

eligible for his, you are usually automatically paid the benefit.

Bank saving

As from 1st January 2008, you can save with a special blocked

savings or investment account for the instalment of your

owner-occupied home debt. In that case, you do not pay tax on

the savings. You are not required to state these as assets in box 3:

savings and investments. The conditions for the owner-occupied

home savings account and the owner-occupied home investment

accountare almost equal to the conditions for an owner-occupied

home capital insurance scheme.

Annuity savings account or annuity investment account

As from 1st January 2008 you can save for an annuity (an income

provision for you or your surviving dependants) with a special,

blocked annuity savings account or annuity investment account.

These new products are offered by banks and other financial

institutions. The amounts you transferred to a blocked annuity savings

account or annuity investment account are deductible on the same

conditions as the premiums you paid for an annuity insurance.

Medical expenses and other extraordinary expenses

As from 1st January 2008, you can no longer deduct the fixed

amount for compulsory healthcare insurance premiums (basic

package) and the income-related contribution towards the Health

and Care Insurance Act. The premium for your supplementary health

care insurance can still be deducted. The threshold for the calculation

of the extraordinary expenses is lowered from 11.5% to 1.65% of the

aggregate income.

Public Benefit Organizations (ANBI, Algemeen Nut Beogende

Instellingen)

The rules for the deduction of donations to Public Benefit

Organizations have been adapted. When processing the tax return

for 2008, we pay extra attention to this deduction. You can find more

information on this topic on www.belastingdienst.nl.

Substantial interest rate (box 2)

For fiscal year 2008, the tax on the total taxable income from a

substantial interest is again 25%. For fiscal year 2007, an additional

income-tax band of 22% temporarily applied if the income from a

substantial interest was less than or equal to 250,000.


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1 Living abroad during part of2008

Did you live abroad during part of 2008? If so, you have the

possibility to opt for resident taxpayer status with respect to

the period abroad. In that case, you need to file a tax return for

the period abroad in 2008 for both your income and deductible

items from The Netherlands and your income and deductibleitems abroad. You will also be entitled to the tax portion of

your tax credits.

If you were employed by the Dutch government in 2008 and were

posted abroad, you may also be regarded as a resident taxpayer in

the period abroad in 2008. This, for example, is the case if you were

seconded as a member of the military or as a member of a diplomatic

mission. For that situation, you will require a different tax return form.

Call the Revenue Phone Line: 0800 - 0543 or the Foreign Revenue

Phone Line: +31 55 538 53 85.

For question 1a

Enter the country code of the country in which you lived in the period

abroad in 2008. This code always consists of three letters. See the

table below. If your country is not mentioned in the table, enter

XXX as country code. It could be that you resided in more than one

country in 2008. In such a situation, state each country in which

you were residing together with the country code and the period for

which you were living in each of these countries.

For question 1b

Enter the country code for your nationality. See the table below. If

your country is not mentioned in the table, enter NLD as country

code for The Netherlands and XXX for other countries.

For question 1c

For Was u in 2008 in Nederland verplicht verzekerd voor de

volksverzekeringen (AOW, Anw en AWBZ)?

During the period abroad in 2008, you were compulsorily insured

by, and liable for premium payments for, amongst others, the Dutch

national insurance schemes (AOW, Anw and AWBZ) if you:

received income subject to Dutch payroll tax

were employed in The Netherlands

were self-employed in The Netherlands

For more information, see the explanation for question 92. If your

income was subject to Dutch payroll tax, you may be liable to

premium payments for the AOW, the Anw and the AWBZ. Your pay

slip or benefit slip states for which insurance scheme you were liable

to pay premiums. If you were 65 years of age or older, you were no

longer liable to pay AOW contributions.

Take note!

If you werevoluntarily insured by the national insurance schemes,

you are not liable for national insurance contributions.

ForHad u in 2008 in de periode dat u in het buitenland

woonde inkomsten uit Nederland of bezittingen in

Nederland?

You were liable for Dutch tax in the period abroad in 2008 if you had

income from or assets in The Netherlands. This concerns situations,

for example, in which you:

received wages, a pension or benefit in connection with work

carried out in The Netherlands

had profits from a company in The Netherlands

received income from other activities in The Netherlands

received income from a substantial Dutch interest

had (entitlements to) one or more immovable assets in The

Netherlands or had rights to shares in the profits of a Dutch

company

You had no income from or assets in The Netherlands in the

period abroad in 2008

If you were not liable for Dutch tax in the period abroad in 2008,

you may still opt for resident taxpayer status (Dutch resident) for

that period. In some situations, it may be advantageous to opt for

resident taxpayer status, although you did not have any income from

The Netherlands. See the explanat ion for the question Kiest u voor de

periode dat u in 2008 in het buitenland woonde voor behandeling als

binnenlandse belastingplichtige?on page 9.

If you wish to opt for resident taxpayer status, tick Ja for the

question Had u in 2008 in de periode dat u in het buitenland woonde

inkomsten uit Nederland of bezittingen in Nederland?

Country Country code

Albania ALB

Argentina ARG

Armenia ARM

Aruba ABW

Austria AUT

Bangladesh BGD

Barbados BRB

Belarus (White Russia) BLR

Belgium BEL

Bosnia-Herzegovina BIH

Brazil BRA

Bulgaria BGR

Canada CAN

China CHN

Greece GRC

Croatia HRV

Czech Rep CZE


Denmark DNK

Egypt EGY

Estonia EST

Finland FIN

France FRA

Georgia GEO

Germany DEU

Hungary HUN

Ireland IRL

Iceland ISL

India IND

Indonesia IDN

Israel ISR

Italy ITA

Japan JPN

Jordan JOR

Kazakhstan KAZ


Kuwait KWT

Latvia LVA

Lithuania LTU

Luxembourg LUX

Macedonia MKD

Malawi MWI

Malaysia MYS

Malta MLT

Morocco MAR

Mexico MEX

Moldova MDA

Mongolia MNG

Netherlands Antilles ANT

New Zealand NZL

Nigeria NGA

Norway NOR

Oostenrijk AUT


Pakistan PAK

Philippines PHL

Poland POL

Portugal PRT

Romania ROU

Russia RUS

Serbia and

Montenegro SCG

Singapore SGP

Slovenia SVN

Slovakia SVK

Spain ESP

Sri Lanka LKA

South Africa ZAF

South Korea KOR

Suriname SUR

Sweden SWE


Switzerland CHE

Taiwan TWN

Thailand THA

Tunisia TUN

Turkey TUR

Uganda UGA

Ukraine UKR

Unit Kingdom GBR

Venezuela VEN

United States USA

Uzbekistan UZB

Vietnam VNM

Zambia ZMB

Zimbabwe ZWE

Table of country codes


11/989

ForKiest u voor de periode dat u in 2008 in het

buitenland woonde voor behandeling als binnenlandse

belastingplichtige?

For the period abroad in 2008, you can opt for resident taxpayer

status (Dutch resident).

Why opt for resident taxpayer status?

Do you opt for resident taxpayer status with respect to the period

abroad? This has a number of advantages and disadvantages. Below

you can read about them.

Advantages

Like residents of The Netherlands, you are entitled to a number of

favourable schemes within the Dutch tax system. Amongst other

things, this means that:

you are entitled to the personal allowance

you may utilize the tax-free allowance when calculating your

income from savings and investments

you are entitled to the tax portion of your tax credits

the partner with little or no income can receive a refund for tax

credits

you and your spouse or housemate can be considered as each

others tax partner. In that case, you may apportion certain incomes

and deductible items together

Disadvantage

For example:

The Dutch tax rate may be higher than the rate that would apply if

you did not opt for resident taxpayer status.

More information about opting for resident taxpayer statuscan be found on: www.belastingdienst.nl.

Do you opt for resident taxpayer status for the period abroad in 2008?

In that case, take your total income into account when completing

the tax return. That means, your joint income in The Netherlands and

abroad. Include your deductible items and your assets.

The fact that you also need to state your foreign income does not

mean that you need to pay double tax. When determining your

income tax, we give you a relief for this income. See the explanation

for question 90.

If you do not opt for resident taxpayer status

Do you not opt for resident taxpayer status for the period abroad? In

that case, the following applies to you in the period abroad:

Your spouse or housemate cannot be regarded as your tax partner

When calculating your gains from savings and investments you are

not entitled to the tax-free allowance

When calculating your income tax you are not entitled to the

personal allowance. When calculating the premium for the national

insurance schemes, you may, however, apply the full personal

allowance

You are not entitled to the tax portion of your tax credits

Take note!

Were you residing in Belgium, Surinam, The Netherlands Antilles or

Aruba? And, as a German resident, were you subject to the 90%

ruling? In that case, different rules apply to the period abroad. You

can read more about this below.

ForWoonde u in 2008 in Belgi, Suriname, op de

Nederlandse Antillen of Aruba?

Were you residing in Surinam, The Netherlands Antilles or Aruba in

2008? And do you not opt for resident taxpayer status for the period

abroad? In that case, the following rules apply to you:

For the calculation of your income tax you are entitled to a limited

personal allowance. However, for the calculation of the premium

for the national insurance schemes, you may apply the full personal

allowance

When calculating your gains from savings and investments you areentitled to the tax-free allowance

If your spouse or housemate has no or little income, he is entitled

to a refund of (part of) the tax credits

If you have a spouse or a housemate, you may apportion the joint

income and deductible items between yourselves

You are not enti tled to the tax portion of:

the tax credits for social investments and for direct investments in

venture capital and cultural investments

the life savings credit

the young disabled persons tax credit

the (single) elderly persons tax credit

Were you living in Belgium in 2008? And do you not opt for resident

taxpayer status for the period abroad? In that case, the following rules

apply:


personal allowance. You also have to take the pro-rata ruling into

account (see the calculation tool on page 11)

For the calculation of the premium for the national insurance

schemes, you may apply the full personal allowance


entitled to the tax-free allowance. You have to take the pro-rata

ruling into account when dealing with the tax-free allowance (see

the calculation tool on page 11)

Your spouse or housemate is entit led to a refund of (part of) the

tax credits if he has no or little income. A condition, however, is

that your spouse or housemate should have Dutch taxable income

If you have a spouse or housemate, you may apportion the joint

income and deductible items between yourselves. The condition

also applies that your spouse or housemate had Dutch taxable

income during the time he was living in Belgium






the (single) elderly persons tax credit

ForWoonde u in 2008 in Duitsland en vraagt u om

toepassing van de 90%-regeling?

Were you living in Germany in 2008? And do you not opt for resident

taxpayer status for the period abroad? In that case, the 90% ruling

might apply to you. A condition is that you are liable for Dutch tax on

a minimum of 90% of your income from both The Netherlands and

abroad. For married couples this is on a minimum of 90% of your joint

income from The Netherlands and abroad. Moreover, you or your

spouse must have income from (current or previous) employment

that was subject to Dutch tax. This is referred to as the 90% ruling.


12/9810

Use the calculation tool on page 12 to determine whether the 90%

ruling applies to you. If you are subject to this ruling, you are entitled

to the following allowances for the period you were living in Germany:


personal allowance

For the calculation of the premium for the national insurance

schemes, you may apply the full personal allowance


entitled to the tax-free allowance

Your spouse is entitled to a refund of (part of) the tax credits if hehas no or little income

If you are married, you can apportion the joint income and

deductions between you and your spouse






Take note!

As a German resident, were you subject to the 90% ruling and did

you not opt for resident taxpayer status? In that case, only your

spouse can be your tax partner.


13/9811

Calculation tool for the pro-rata ruling for Belgian residents

You were residing in Belgium and did not opt for resident

taxpayer status for the period abroad?

In that case, you should calculate your personal allowance as

follows:

Divide your Dutch taxable income in the period abroad by your

Dutch taxable income and your income abroad together

The outcome (the multiplier) should be multiplied by the

personal allowance and the tax-free allowance for which youare eligible in the period abroad

In the left column, enter the income for the period abroad that is

taxed in The Netherlands. In the right column, enter your income

abroad, so as if you had opted for resident taxpayer status.

Dutch taxable Income abroad inincome for the the period abroadperiod abroad in 2008in 2008

a Profit from a company See the explanation for question 11-18. Place a minus signbefore a negative amount

b Income from present employment See the explantion for questions 20a,20d en 25

c Income from previous employment See the explanation for questions 22 en 27d Income from other activities See the explanation for question 31. Place a minus sign

before a negative amounte Income from providing assets See the explanation for question 33. Place a minus signs

before a negative amountf The owner-occupied property that was your principal residence See the explanation

for question 37. Place a minus sign before a negative amount

g Alimony See the explanation for question 39

h Periodical benefits and suchlike See the explanation for question 41i Interest and other income received in 2008 for the period before 1st January 2001

See the explanation for question 43j Gains from a substantial interest See the explanation for question 51. Place a minus sign

before a negative amountk Gains from savings and investments without deduction of the tax-free allowance

Reproduce from D in the calculation below. See the explanation for question 58K

+K

+

Add

l Public transport commuting allowance. See the explanation for question 29

Deduct

m Deduction due to no or little owner-occupied home debt. See the explanation for question 37t

DeductA

B

n Divide A by A and B togetherMultiplier

Calculation of gains from savings and investments(without deduction of the tax-free allowance)

Average yield base in box 3C

C

4% x 4% x

Calculate 4% of CGains from savings and investments (withoutdeduction of the tax-free allowance)

D

D

Enter above Enter abovefor K for K


14/9812

Calculation tool for the 90% ruling for German residents

See the explanation on page 9 first. If you were married in 2008,

enter the joint amounts for you and your spouse.

Take note!

You are only eligible for the 90% ruling if in the period abroad

in 2008 you had income from (present or previous) employment

that was subject to Dutch tax.

In the left column, enter your income for the period abroad that

is taxed in The Netherlands. In the right column, enter your joint

income from The Netherlands and abroad in the period abroad, so

as if you had opted for resident taxpayer status.

Income from Income from TheThe Netherlands Netherlands andin the period abroad together inabroad in 2008 the period abroad

in 2008

a Profit from a company See the explanation for question 11-18. Place a minus signbefore a negative amount

b Income from present employment See the explanation for questions 20a, 20d and 25c Income from previous employment See the explanation for questions 22 and 27

d Income from other activities See the explanation for question 31. Place a minus sign

before a negative amounte Income from providing See the explanation for question 33

Place a minus sign before a negative amountf The owner-occupied property that was your principal residence See the explanation

for question 37. Place a minus sign before a negative amountisg Alimony See the explanation for question 39

h Periodical benefits and suchlike See the explanation for question 41i Other income received in 2008 See the explanation for question 43

j Negative personal allowance See the explanation for question 45

k Refunded premiums and suchlike See the explanation for question 49l Gains from a substantial interest See the explanation for question 51. Place a minus sign

before a negative amountm Gains from a substantial interest See the explanation for question 58 + +

Add

n Public transport See the explanation for question 29

Deduct

o Deduction due to no or little owner-occupied home debt See the explanation

for question 37t

DeductA

B

90% x

p Calculate: 90% of BC

Is the amount for A equal to or more than C? And were you living inGermany? In that case, you can request the 90% ruling for Germanresidents to be applied. If you would like this ruling to be appleid, tick the boxin question 1c of your tax return


15/9813

2 If you had a tax partner or not

If you were married or living together, it may be difficult to

determine for some of the joint income and deductible items

what part should be stated by you, and what part by your tax

partner. You need not sort this out if you were tax partners. In

that case, you can apportion the joint income and deductible

items between yourself and your tax partner. A condition is

that you are considered each others tax partner throughout2008. This is possible if both of you opt for resident taxpayer

status in the period abroad. Do you not opt for resident

taxpayer status? But do you have a tax partner in the entire

domestic period? In that case, you can apportion certain

income and deductible items between yourselves solely for the

period of your residency in The Netherlands.

For question 2a

If you were married in the 2008 domestic period, you and your

spouse automatically qualified as tax partners (unless you were

permanently separated and living apart). The same applies to your

period abroad, if you opted for resident taxpayer status. If you were

unmarried and living together with a housemate, you may, under

certain conditions, opt for tax partnership. A housemate could

be anybody, for example, a (girl-)friend, a brother or sister, a son

or daughter. Decide whether you had a tax partner by using the

diagram in question 2a of the tax return, together with the conditions

mentioned below. Have you and your tax partner opted for resident

taxpayer status with respect to the period abroad? In that case, you

can together opt to be considered tax partners during the whole year.

Registered partner

Were you and your housemate registered as partners in the register

of births, deaths and marriages in 2008? In that case, identical

rules apply to you and to married couples. If you have both made

statements with the registrar of births, deaths and marriages, you are

registered partners.

Take note!

A registered partnership does not mean a cohabitation contract you

had drawn up by a civil-law notary. If you and your housemate are

registered together at the same address in the municipal personal

records database, you are not automatically registered as partners.

Permanently separated

If you were married, but were permanently separated and living

apart, we consider you as unmarried during that period. You were

permanently separated if you were no longer living as a family

together with your spouse, and this was not meant to be a temporary

situation. If your separation was a trial, the situation is considered to

be temporary. If one of you has resolved not to resume cohabitation,

you are considered to be living permanently separated.

ForKiezen u en uw echtgenoot of huisgenoot allebei

voor de periode in 2008 dat u in het buitenland woonde

voor behandeling als binnenlandse belastingplichtige?

You can only be each others tax partner for the whole of 2008 if both

of you opt for resident taxpayer status with respect to the period

abroad. If either one of you is residing in The Netherlands and the

other opts for resident taxpayer status, you can also be each others

tax partner.

If your partner is not filing a tax return himself, he can opt for resident

taxpayer status by signing your tax return.

Also a tax partner before or after your marriage

Did you live with someone else in 2008 for longer than 6 months

before or after you got married? In that situation, you may have two

tax partners. For example, you were first running a joint household for

more than six months together with your mother, after which you got

married in August. In that situation, you may have two tax partners

consecutively: your mother and your spouse. For the purpose ofapportioning the joint income and deductible items, you can choose

only one of these persons as your tax partner for the whole of 2008.

The other tax par tner may st ill be of importance for other fiscal

schemes, such as the general tax credit refund.

Conditions for tax partnership if you were living together

without being married

In certain conditions, you and your housemate can opt to be

regarded as tax partners if you were living together. You are

considered as living together if you are running a joint household

together with your housemate. This means that you and your

housemate together take care of accommodation and food. It is

also possible for you to be living together whilst still being married

to someone else. This is the case if you are permanently separated

and living apart from your spouse and are running a joint household

together with another married or single person.

You can opt for tax partnership together with your housemate if you

meet all the following conditions:

Both you and your housemate were living together continuously in

2008 for more than six months, and were running a joint household

You and your housemate were 18 years or older during that time

During that period, you were registered with the city council

continuously as living at the same address as your housemate

Were you living together with your child, your father or your mother

in 2008? In that case, the condition applies that you were both

27 years of age or older on 31st December 2007

Not married or living together during the whole of 2008

If you were not married or living together during the whole of 2008,

you may only apportion the joint income and deductible items if you

opt for tax partnership for the whole of 2008. If you do not request to

be regarded as tax partners during the whole of 2008, each of you

should state his own income and deductible items.

Do you opt for a tax partnership? In that case, you should do this

when applying for the provisional tax refund or when filing out your

or your housemates tax return. You can change the choice that you

made when you applied for a provisional tax refund, when filing out

the tax return. If you do not change your choice, you need to confirm

your choice when filing out the tax return. Your tax partner also has to

sign your tax return.

If you and your spouse or housemate do not opt for tax partnership

for the whole of 2008, you may not apportion the joint income and

deductible items between you. You only state your income and

deductible items in the tax return.

Housemate died in 2008

If, because of the death of your housemate, you have not been

living together for a period longer than 6 months in 2008, you are

still eligible for a tax partnership for the whole of 2008. In that case,

you must meet all the other conditions for tax partnership in 2008.

Furthermore, you and your deceased housemate also need to have


16/9814

opted for a tax partnership for 2007. Your request to be considered

tax partners for the whole of 2008 should be done together with the

representative of your deceased housemates heirs (in some cases

this will be yourself).

Apportionment of income and deductible items

You can apportion the following income and deductible items

between yourself and your tax partner:

the balance of the earnings and deductions connected with your

owner-occupied home gains from a substantial interest

the value of your assets and debts in box 3, such as savings,

securities or a second house (not in the year of decease, of

immigration or emigration)

any alimony or other maintenance obligations you have paid

maintenance expenses for children younger than 30 years of age

medical expenses or other exceptional expenses

expenses for a weekend visit of a seriously disabled person

study costs or other educational expenses

costs for a registered or listed building

donations

waived venture capital loans

remainder of the personal allowance from previous years

Deduction due to no or little outstanding debt on the

owner-occupied home

The apportionment of this deductible item should be proport ionate

to the balance between income and deductible items for the

owner-occupied home.

What income and which deductible items cannot be

apportioned?

You cannot apportion the following income and deductible items

between yourself and your tax partner:

profits from a company (including entrepreneurs tax credit)

wages, benefits or pension

public transport commuting allowance

extra earnings and income received as a freelancer, home help,

artist or professional athlete

income from providing assets

alimony received and other periodical benefits

expenses for the provision of income, such as premiums for annuity

schemes

negative expenditure for the provision of income

negative personal allowance

income from savings and investments in the year one of you died

Also after immigration or emigration, you cannot apportion income

from savings and investments.

How to apportion?

Did you have a tax partner for the whole of 2008? In that case, you

and your tax partner may apportion the joint income and deductible

items in the tax return as you wish. Any apportionment is acceptable,

as long as the total adds up to 100%. For each question about joint

income and deductible items you may choose a new apportionment.

The way in which you apportion the income and the deductible items

can influence the taxes and premiums you pay or get refunded.

Example

The balance of your and your tax partners income and deductible

items for the owner-occupied home results in a deductible item of

5,000. Your gross annual salary is 60,000. In that case a large

portion of your income from labour and property falls within the

highest tax bracket of 52%. Your tax partners gross annual salary is

14,000. The lowest tax rate of 33.60% applies to this. If you

apportion the whole amount to yourself, the tax advantage is 52% of

5,000. If you apportioned the deductible item to your tax partner,

the tax advantage would be 33.60% of 5,000.

For question 2b

Did you have a tax partner in the period in 2008 during which you

lived in The Netherlands? And did you not opt for resident taxpayer

status for your period abroad in 2008? In that case, you and your

spouse or housemate may apportion certain income and deductionsbetween yourselves with respect to the 2008 period during which

you lived in The Netherlands. For the period abroad in 2008, you fill

in the tax return for yourself. If you were unmarried, your tax partner

must sign on the front page of your tax return.

For question 2c

Tax partnership is only possible if you both opt for resident taxpayer

status for your period abroad in 2008. In some cases, you and your

spouse or housemate can also benefit from a number of favourable

schemes for tax partners if you did not opt for resident taxpayer

status in the period abroad. In such cases, however, you must be

residing in Belgium, Surinam, The Netherlands Antilles or Aruba, or as

a resident of Germany, you must be eligible for the 90% ruling. In that

case, you also need to meet the conditions for tax partnership.

You were living in Belgium, Surinam, the Netherlands

Antilles or Aruba in 2008 and did not opt for resident

taxpayer status

If you were married or your partnership was registered with the

registry of births, deaths and marriages, you automatically meet

the conditions (unless you were permanently separated and living

apart). If you were single and living together, you have to meet

the conditions for tax partnership and cohabitating without being

married, see page 13. If you were residing in Belgium, the condition

applies that you both had income in the 2008 period abroad that was

subject to Dutch tax.

As a German resident, you were subject to the 90%

ruling and you did not opt for resident taxpayer status

If you were married or your partnership was registered with the

Registry of Births, Deaths and Marriages, you automatically meet the

conditions. In that case, you could utilize a number of schemes for tax

partners. You do not meet the conditions if you were single and living

together without having your partnership registered with the registry

of births, deaths and marriages.

If you meet these conditions, you can utilize some of the schemes

that apply to tax partners. In such a case, you can transfer the

tax-exempt allowance in box 3 to the partner and you can make

use of the increased tax credit for partners with little or no income

(questions 78 and 79). In addition, you may apportion joint income

and deductible items between yourselves. Enter your spouses or your

housemates information in questions 2c through to and including 2f.

Take note!

As a German resident, were you subject to the 90% ruling and do

you not opt for resident taxpayer status for the period abroad? In that

case, only your spouse can be your tax partner. Enter your spouses

information in questions 2c through to and including 2f.

For question 2d

Personal public service number/sofi number of (tax) partner

This is the number under which your tax partner is registered with us.

This number is shown in various documents such as:


17/9815

your tax return form and your (tax) partners income tax

assessment notice

the pay slip or annual income statement that the employer or

benefit agency has issued to your (tax) partner

our letter to your (tax) partner regarding the Personal Public

Service Number/ sofi number

your (tax) partners Dutch driving licence or passport

It could be that your (tax) partner does not know his Personal

Public Service Number/sofi number. In that case, you are not ableto file your tax return together with your tax partner properly. Your

tax partner needs to apply in writing for a Personal Public Service

Number/sofi umber from the Tax Administration before your tax return

can be processed. When doing so, your partner should enclose the

following documents with the tax return:

a copy of a valid proof of identity, stating your partners name,

initials and date of birth

if you are married: a copy of the marriage certificate if the marriage

date and your partners personal information cant be derived from

the identity papers

proof of the residential address (including the country of

residence), if this is not mentioned in the identity papers

Your request for the Personal Public Service Number /sofi number

should be sent in a separate envelope to:

Belastingdienst Limburg/kantoor Buitenland

Postbus 2865

6401 DJ HEER LEN

For question 2e

Enter the country code of the country in which your tax partner was

residing. This code always consists of three letters. Please refer to the

table on page 8. If your country is not listed, you should enter XXX as

your country code. For The Netherlands, use NLD.

For question 2f

Enter the period in 2008 in which you were married. If you got

married during 2008 and you were living together with the same

partner prior to your marriage, you may include the period in which

you were living together. In that case, you must have met the

requirements for tax partnerships for single persons in that period.

See page 13.

3-10 Profits from a companyOnly for the period in which

you lived in The Netherlands

If you were an entrepreneur or co-titleholder in a company,

you had profits from a company. You were, for example,

entitled as a silent partner in a limited partnership. If you met

the conditions in 2008 as an entrepreneur, you can utilize

special schemes, such as the entrepreneurs allowance and

the investment credit.

Only state your own profits from a company, do not state your

partners or your childrens.

3 Profits from a company:exempt profit components

Question 3 includes a number of objective exemptions. These

are exemptions for which certain profits or losses are not

included in determining the taxable profit. When calculating

the taxable profit, you should deduct the objective exemptions

from the profit.

For question 3a

Forestry exemption

Profits from a forestry business that is operated in The Netherlands

are tax exempt. This means that any losses incurred by the forestry

business are not deductible. In this context, forest is a very broadly

defined notion. Trees alongside roads or surrounding a farm can also

be considered as forestry. The forestry business may form part of a

more comprehensive business.

Agricultural exemption

Agricultural exemption applies to the positive or negative changes

in value of agricultural land that were not caused by operational

management or changes in zoning plans. The agricultural business

may form part of a more comprehensive business.

For question 3b

Exemption for profit from remission of debt is an exemption for profits

resulting from the fact that a creditor waives his entitlements to an

amount that the company is owing.

In principle, when a creditor waives a debt, this will yield profits for

the debtor. On certain conditions, these profits are exempt. In such

a case, the creditor has to abandon unrealizable entitlements. Of

the profits resulting from the remission only the part is exempt that

exceeds the offsettable losses from labour and property in the years

up to and including 2007 and the losses from labour and property in

2008. Losses in the years following the year of the remission do not

decrease the exempt amount.

More information about exempt profit components and theother conditions can be obtained from the Foreign Revenue

Phone Line: +31 55 538 53 85.

4 Profits from a company:non-deductible or partially

deductible costs and expenses

Which business costs are you allowed to deduct from your

revenues?

You may deduct your business costs from your revenues. For this

deduction you need to take the following rules into consideration:

You may deduct business costs completely. Business expenses

are expenses which - within reasonable limits - are necessary

for performing your business activities, for example professional

literature

Costs of a purely private nature may not be deducted.

You may only deduct the business port ion of costs that are both

business and private.


18/9816

A threshold applies to some costs

Any reimbursements for expenses you received must be added to

your revenues

The following expenses, for example, are not deductible:

expenditure on a working space in your home, including its

furnishings and fittings, if you do not designate the house as for

business purposes. However, you can deduct these expenses if all

of the following conditions have been met:

the working space forms an independent part of theproperty and is used intensively for the acquisition of income.

Independent means that the space is clearly distinguishable by

external features, such as its own access or entrance. Besides

this, certain facilities in the working space may be of importance,

such as sanitary facilities

if you do not have working space elsewhere, you must earn a

minimum of 30% of your total income from labour, such as profit,

wages and extra income, in the working space. You should also

earn a minimum of 70% of your total income from labour in or

from the working space

If you do have working space elsewhere, you must earn a

minimum of 70% of your total income from labour in the working

space

telephone subscriptions for telephone connections in the living

area

costs relating to personal care

clothing, with the exception of working clothes

withheld income tax and premiums towards the national insurance

schemes, premiums towards occupational disability insurance for

self-employed persons and income-related contributions towards

the Health and Care Insurance Act

a compensation for your partners work if the amount is lower than

5,000. Is the compensation 5.000 or more? In that case, the

whole amount is deductible

expenditure on musical instruments, sound equipment, tools,

computers, display equipment and similar equipment. This applies if

these were part of your private assets or if you hired them privately

costs for maintaining a certain standing (status expenses), such as

the membership of a service club

costs of vessels for representative purposes

fines imposed by a Dutch criminal court and money for the

prevention of criminal prosecution

fines and penalties imposed with respect to the levy of taxes and

premiums

Examples of partially deductible expenses are:

business removal expenses. You may only deduct the costs for

moving household furniture to other living quarters. You may

include a fixed amount of 5,445

cost of housing outside the city of residence during a maximum

period of two years

expenditure on private means of transport. You may deduct a fixed

amount of 0.19 per kilometre travelled for business purposes. It

does not matter what means of transport you used

a contribution for private property (no means of transport) that

you used for business purposes. This contribution is limited. Your

maximum deduction is the amount of the gains from savings and

investments which is taken into account for the assets. In doing so,

you need not take the tax-free allowance into account

a contribution for privately rented items (no means of transport)

that you used for business purposes. The maximum you may

deduct is a proportionate part of the rent and any other rental

expenses.

Costs with a threshold

A threshold applies to some costs. You may deduct amounts in

excess of the threshold. For the following costs the first 4,200 is not

deductible:

costs for food, alcoholic beverages and stimulants

representation costs, such as receptions, festivities and

entertainment

costs for, amongst other things, congresses, seminars,

conferences, excursions and educational trips.

The threshold of 4,200 also appl ies to the travel costs and

accommodation expenses connected with the aforementioned

expenditure. In addition a maximum amount of 1,500 applies to

travel and accommodation expenses for congresses and suchlike.

This maximum does not apply if attending them is necessary for your

work.

In the tax return you may opt to deduct 73.5% of the total of these

costs. In that case, you do not have to reduce these expenses by

4,200.

More information about deduction of mixed costs can befound at www.belastingdienst.nl. Or call the Foreign Revenue

Phone Line: +31 55 538 53 85.

5 Profits from a company: profitsfrom the marine industry

For question 5a

You can request to use the tonnage ruling. This is a system whereby

the profits are determined on the basis of a fixed rate during a period

of ten years, or a multiple of 10 years. You need to submit this request

during the first year in which your company generated profits from

the marine industry.

Specify these profits on the annual report and accounts page 15 in

questions 66 through to and including 72. We decide on your request

with a disposition. You may object to this disposition. Subsequently,

you have to apply the tonnage ruling yourself.

More information about a fixed rate determination of profitsin the marine industry can be obtained from the Foreign Revenue

Phone Line: +31 55 538 53 85.

6 Profits from a company:investment schemes

For question 6a and 7b

There are three kinds of investment credits:

small scale investment credit

energy investment credit

environmental investment credit

Do you wish to be eligible for an investment credit? In that case, you

have to complete the section Specificatie investeringsregelingenin

the Jaarstukken bij de aangifte.


19/9817

Small scale investment credit

You qualify for this credit if you invested in fixed assets in 2008. The

amount you may deduct from your profit, is a percentage of the total

amount you invested per company.

Was your company part of a collaboration, such as a firm or a

partnership? In that case, the deduction is calculated differently. The

percentage of the deduction is determined by the total investment by

the collaboration and not by the investments of each person in that

collaboration separately.

Use the Table of Small scale investment credit 2008 to determine

which percentage you must use.

Table of Small scale investment credit 2008

Total amount invested Percentage

more than no more than

- 2,100 0

2,100 36,000 25

36,000 70,000 21

70,000 102,000 12

102,000 135,000 8

135,000 169,000 5

169,000 201,000 2

201,000 236,000 1

236,000 - 0

Small scale investment credit with a split financial year

If you have a financial year not coinciding with the calendar year (split

financial year), you determine the small scale investment credit as

follows:

1. Add up all investments that qualify for small scale investment credit

during the entire (split) financial year.

2. Using the table, determine which percentage for the total amount

of small scale investment credit is applicable to the 2007 period

and to the 2008 period.

3. Apply these percentages to the investments in the 2007 period and

the investments in the 2008 period respectively.

Example

In the split financial year 1st June 2007 through to and including

31st May 2008, an entrepreneur makes the following investments:

40,000 during the period 1st June 2007 through to and including

31st December 2007 and 30,000 during the period 1st January

2008 through to and including 31st May 2008. The total investments

in the financial year therefore amount to 70,000.

The percentage for small scale investment credit in 2007 was 12%

for investments amounting to 70,000 and in 2008 the percentage

is 21% for investments amounting to 70,000. So the small scale

investment credit is the total of (40,000 x 12%) = 4,800 plus

(30,000 x 21%) = 6,300. The total, therefore, is 11,100.

Use the Table of Small scale investment credit 2007to determine

which percentage you must use for investments in the 2007 period of

the financial year.

Table of small scale investment credit 2007

Total amount invested Percentage

more than no more than

- 2,100 0

2,100 35,000 25

35,000 68,000 21

68,000 100,000 12

100,000 133,000 8

133,000 166,000 5

166,000 198,000 2 198,000 232,000 1

232,000 - 0

Energy investment credit

You can opt for this if you invested more than 2,100 in 2008 in

operational assets that are recognized by the Ministry of Finance and

the Ministry of Economic Affairs as energy investments. The energy

investment credit is a maximum of 44% of 111,000,000. Are you

opting for energy investment credit? In that case, you are not entitled

to environmental investment credit for the same assets.

Take note!

A reporting procedure appl ies to energy investment scheme. For

more information on the energy investment credit, see the brochure

Energielijst 2008. This brochure can be downloaded from www.

belastingdienst.nl or call the Foreign Revenue Phone Line: +31 55

538 53 85 - 0543.

Environmental investment credit

You can opt for this if you invested more than 2,100 in 2008 in

operational assets that are recognized by the Ministry of Housing,

Spatial Planning and the Environment and the Ministry of Finance

as environmental investments. There are three categories, to which

different percentages apply. Are you opting for energy investment

credit? In that case, you are not entitled to environmental investment

credit for the same assets.

Take note!

A reporting procedure appl ies to environmental investment scheme.

For more information on the environmental investment credit, see the

brochure Milieulijst 2008. This brochure can be downloaded from

www.belastingdienst.nl or call the Foreign Revenue Phone Line: +31

55 538 53 85 - 0543.

For question 6c

Did you transfer assets in 2008, to which you applied an investment

credit in previous years? In that case, you may have to repay part of

the credit: This is done by means of the disinvestment addition. You

transfer an asset when, for example, you sell or donate it. You are

obliged to repay part of the credit if the following two conditions have

been met:

you transfer the asset within five years of the start of the calendar

year in which you made the investment

the transfer price of the assets totals more than 2,100.

The amount of the disinvestment addition is a percentage of the

amount for which you sold the asset. However, the addition never

exceeds the amount of a previous credit. The percentage you need

to add should be the same percentage you used for the previous

investment credit.

In case of a disinvestment addition, you must answer the question

Desinvesteringsbijtelling in the Jaarstukken bij de aangifte.


20/9818

More information about disinvestment additions can befound at www.belastingdienst.nl. Or call the Foreign Revenue

Phone Line: +31 55 538 53 85.

For question 6d

The schooling credit has been cancelled as of 1st January 2004.

Sometimes, you need to apply a schooling addition for 2008. For

example, if you applied the schooling credit in 2003 but received a

reimbursement for schooling in 2008.

7 Profits from a company:

changes in acceptable reserves

Tax reserves are par t of fiscal assets. In order to be able to determine

the taxable amount, attention is paid to the additions and decreases

(withdrawals). The fact is that these have not yet been included in

determining the balance of the fiscal profit. See the explanation for

question 38 in the Annual report and accounts section of the tax

return.

8 Profits from a company:co-entitled person in a company

Were you a co-entitled person in a company in 2008? You were, for

example, entitled as a limited partner in a limited partnership. In that

case, you only run the risk up to the amount of your limited partners

capital contribution.

As a co-entit led person, you receive profits from a company, but you

do not meet the conditions of the fiscal concept of entrepreneur.

Therefore, you are, for example, not eligible for the entrepreneurs

credit.

More information about co-entitlement can be obtained fromthe Foreign Revenue Phone Line: +31 55 538 53 85.

9 Profits from a company:entrepreneurs credit

The entrepreneurs credit, which can be deducted from your profit,

consists of:

self-employed persons credit

credit for research and development activities

assistance credit starters credit when occupational ly disabled

suspension credit

Take note!

You are not eligible for the entrepreneurs credit with respect to

profits which you generated as a co-entitled person.

You have to meet the hours cri terion in order to be eligible for credit

for research and development activities, assistance credit and the

self-employed persons credit. In order to be eligible for starters

credit if you are occupationally disabled, you have to meet the

reduced hours criterion.

Conditions for the hours criterion

Usually you will meet the hours criterion by meeting the following two

conditions:

As an entrepreneur, you spent a minimum of 1,225 hours in 2008

on actually running your business(es). Were your activities as an

entrepreneur interrupted by your pregnancy? In that case, the

hours you did not work during a total of 16 weeks, still count as

worked hours

You spent more than 50% of your time working on your

business(es). This condition does not apply if you were not

an entrepreneur during one of the years 2003 through to and

including 2007.

Conditions for reduced hours criterion

As an entrepreneur, you wi ll usually meet the reduced hours

criterion if you spent a minimum of 800 hours in 2008 running your

business(es). Were your activities as an entrepreneur interrupted by

your pregnancy? In that case, the hours you did not work during a

total of 16 weeks, still count as worked hours

Hours that are not included

As an entrepreneur, were you par t of a collaboration (a firm or a

partnership) together with housemates or relatives by blood or

marriage in the direct line or their housemates (the so-called related

persons)? In that case, the hours are not included in the hours

criterion if:

Table of self-employed persons credit

You were born after 31st December 1942 You were born before 1st January 1943

Profit equal to Deduction Profit equal to Deduction

or more than but less than or more than but less than

13.465 9.096 13.465 4.548

13.465 15.620 8.456 13.465 15.620 4.228

15.620 17.775 7.820 15.620 17.775 3.910

17.775 50.895 6.968 17.775 50.895 3.484

50.895 53.050 6.361 50.895 53.050 3.181

53.050 55.210 5.688 53.050 55.210 2.844

55.210 57.360 5.020 55.210 57.360 2.510

57.360 4.412 57.360 2.206


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your activities for the collaboration are mainly of a supportive

nature and it is unusual that for these activities a collaboration is

entered into

the collaboration is connected with a company from which the

related persons earn profits as entrepreneurs, but not you yourself

(the so-called subpartnership)

More information about the hours criterion can be obtainedfrom the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 9a

You can utilize the self-employed persons credit if you met all of the

following conditions in 2008:

You were an entrepreneur

You met the conditions for the hours criterion (see Conditions for

the hours criterion)

You are not eligible for the entrepreneurs credit with respect to

profits which you generated as a co-entitled person.

Use the Table of self-employed persons crediton page 18 to

determine the deductible amount for the self-employed persons

credit.

Starting entrepreneur

You can utilize the starting entrepreneurs credit (an increase of the

self-employed persons credit) if you met the following conditions:

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Explanatory Notes Tax Return Form m 2008 Ib3271t81fdeng

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