Tax: deductions in 2014

Miscellaneous oroboreal August 7, 2016 4 0
In 2014, do you tax return for the year in February 2013. Many people get a letter from the Tax Office that controls that, for April 1, 2014 must submit their tax returns. Have you had any letter but expect to get money back, then you can also 'voluntarily' declaration. Careful use of the deductible can save you in 2014 hundreds if not thousands of euros, it therefore often worth the effort to deepen good at this.

Deductions in 2014

For the following cost you in 2014 probably to your advantage if you carefully handle filling out your annual tax return:
  • Alimony
  • Living expenses of children under 30 years
  • Expenses for specific medical expenses
  • Temporary stay at home of seriously disabled
  • Study costs and other educational expenses
  • Gifts


Partner Alimony is tax-deductible as alimony paid and other maintenance obligations to the ex-partner. This applies to maintenance paid on order of a judge or mutually agreed alimony. Are there agreements other maintenance obligations, they can also apply in certain cases, as a deduction. This concerns for example a lump sum or periodic payment. If your ex-partner in your old owner-occupied house is to live then should the notional rental value for your share of the house will be added to the alimony. Please note that the payer of alimony can recover a lot of money, as the recipient of alimony you must specify these amounts as income and as a result you often have to pay back a lot.
Child support is not deductible. However Edition for the livelihood of these children may constitute a deductible if the children are under 30 years old.

Living expenses of children under 30 years

If you have children under the age of 30 who can not meet their own needs, for example because they are unemployed, pupil or student and you received for this child over the past year no child then you can deduct an amount for the livelihood of these children . The conditions are that the child in question at the beginning of the quarter, where about a reliance was younger than 30 years, could not provide for their own livelihood, not eligible for child benefit or a foreign benefit, and did not receive grants and maintenance for this child at least can be estimated at ?? 408 euros per quarter for things like food, clothing and insurance.
The amount deductible varies from about ?? 300 euros for children under 6 years and over ?? 1000 euro for home children between 18 and 30 years who can not provide for their own livelihood.

Expenses for specific medical expenses

If you have incurred expenses related to an illness or disability, then you may qualify for additional deductions associated with specific medical expenses. This applies to people who have incurred costs that are not covered by another jar as special assistance or additional insurance. Even if you have voluntarily increase the deductible on your insurance, you can not deduct costs incurred in consequence. Allowance of the CAK may include or be disregarded.
The expenses you can deduct its expenses incurred for medical treatment, medicines on prescription, tools, extra clothing or bedding, home modifications, transportation to and from a hospital, clinic or family doctor, prescription diet, homemaker and travel expenses for sick.
You can only qualify for this deduction if the cost exceeds a certain threshold. What is this threshold depends on the amount of your income and that of your tax partner. For the exact amount of the Inland Revenue's website. Note that 2014 is the last year you can deduct these expenses. When you file a report in 2015 about the year 2014 then this deduction no longer exists.

Temporary stay at home of seriously disabled

Who weekends or holidays takes care of a severely disabled older than 27 years who normally resides in an AWBZ institution, the cost of purchasing tax deductible. This then comes to caring for children, siblings or persons for whom you are appointed by the judge as a mentor.
The deduction does not apply when the costs incurred are reimbursed by health insurance or if the disabled person has an independent income that allows him or her to pay the costs themselves.

Study costs and other educational expenses

Costs incurred for study may also be deductible. Conditions are that it is a training for a future profession where there was a learning process for which the costs were more than ?? 500.
The costs may be deducted his fees / tuition fees for textbooks, amortization of durable goods such as a computer or laptop and charge for APL procedures. Costs and interest on a student loan, student accommodation, travel or excursions are not included. The deduction is normally higher anyway not from ?? 15,000 scholarship unless you definitively is not converted into a gift, because then there are other parameters.
When you receive a student grant, you need to use a table of the Tax Administration to see how many of these offsets should be. This is to download a manual.


Gifts to charity, church or a social institution are deductible provided they are recognized as ANBI, or public benefit Beoog Ende settings. This does not apply when the gift is made in the form of a bequest or where the institution is located outside the EU, Aruba or the Netherlands Antilles.