Loonheffingskorting is a collection of several tax credits, namely:
- general tax,
- young disabled discount
- elderly discount
- single-elderly discount
As can be seen, some tax credits are specific to certain situations. So you have not just a right to all of the above tax credits. Everyone is entitled to the general tax credit and anyone with income from current work are also entitled to the employed.
The employer deducts income tax from your salary. If the employer also apply the tax credit, it will take into account all tax credits under the payroll tax.
Anyone with wages can therefore be applied tax credit. This should however only one job at a time. So if you have two jobs or more will have to choose. For example, the general payroll tax is a maximum amount. If you do so more jobs this payroll tax apply it you run the risk of receiving too much here. To prevent the payroll tax can only be applied to one lane.
At the end all income added up to the tax return, and you therefore likely that you also have some other income tax will be refunded.
Finishing sink subsidy
This arrangement with a partner, the kitchen sink subsidy will be phased out by the government since 2009. Each year it is reduced by 6.66% per year.
For some situations, this reduction of the subsidy does not sink. Exceptions are not, or if the lowest-earning partner:
- For 1-1-1972 was born;
- after 31-12-1971 and was born on December 31 2011 a child living at home is less than 6 years and is registered at the same address.