From the problems with the Tax Administration's website on the first day (1 March) when online income tax returns for individuals were opened up, it appears that the Dutch are again eager to file their annual returns. They need to do so to ensure that the euros to be received are in their bank accounts before July 1. These problems, as well as the notification on the Tax Administration's website that it may be busy at certain times, resulting in taxpayers being asked to come back later, are worrisome. After all, it can be expected that especially by 1 April and 1 May, many people will again want to file their returns at the same time (just in time). Therefore, the best advice seems to be not to wait until the very last moment.
As every year, the Tax Administration has announced a number of themes that will receive extra attention when assessing returns. Whether these themes will actually receive special attention remains to be seen. Of course, the tax authority is certainly not showing the back of its tongue in this regard. And it is also known that the capacity to actually subject tax returns to an investigation is limited. First and foremost is the duty of every taxpayer to make clear, firm and unreserved declarations if requested.
Special attention will be paid when assessing 2014 income tax returns:
* the deduction of specific healthcare costs;
* the deduction for living expenses of children under 21;
* the deduction of maintenance costs of national monuments;
* foreign pensions (Belgium and Germany):
* foreign assets.
Entrepreneurs' returns also pay special attention to assessing the arm's length nature of expenses. When corrections of as much as €1.3 million were made to 360 entrepreneurs on this point as a result of a pilot project, this part of the return already became a control theme of the Tax and Customs Administration in 2013. Another control theme already known from 2013 concerns VAT debts outstanding on the company's balance sheet.
Which costs are business-related?