![\"20140930_iPad](\"https:\/\/vwg.nl\/wp-content\/uploads\/20140930_iPad-en-wettenbundel-breed-2-1024x384.jpg\")
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It is time once again to gather the information required for the 2014 income tax and national insurance contributions return. To make this easier, we have compiled a list of the necessary details. Not all items apply to every taxpayer.<\/p>\n
The Tax and Customs Administration offers the option to download (a large proportion of) the data required to complete the tax return (the so-called pre-filled tax return; abbreviated to VIA). In order to assess whether this information is correct, it is still important to gather all relevant details. The tax return must by 1 May 2015 at the latest<\/strong> have been submitted. To encourage as many people as possible to use the pre-filled tax return, tax returns can only be submitted electronically from 1 March 2015.<\/p>\n Information required for completing the 2014 income tax and national insurance contributions return<\/strong><\/p>\n 1. The invitation to file a tax return (this invitation consists of a single A4 page). Please take particular care to ensure that the IBAN (bank account number) to which any tax refunds may be paid is correct.<\/p>\n 2. The marriage contract (the terms of which may affect the income to be included in the tax return).<\/p>\n 3. All annual statements of earnings (issued by the employer or benefits agency) relating to current and\/or previous employment.<\/p>\n 4. Changes to the composition of the household (marriage\/starting to live together\/divorce\/ending cohabitation\/living apart on a permanent basis\/children born or adopted).<\/p>\n 5. A statement of any additional income (for example, as a self-employed person, freelancer, artist or paid volunteer), together with copies of all supporting documents relating to this income and the expenses incurred in connection with it.<\/p>\n 6. A statement of the maintenance received (excluding child maintenance).<\/p>\n 7. The WOZ value of the owner-occupied property for 2014 (valuation date: 1 January 2013). 8. The (mortgage) interest paid in 2014 and the amount of the debt(s) as at 31 December 2014 relating to your own home. The lender usually provides an annual statement.<\/p>\n 9. The balances of all bank accounts, both as at 1 January 2014 and as at 31 December 2014. The bank usually provides an annual statement.<\/p>\n 10. The value of securities portfolios, both as at 1 January 2014 and as at 31 December 2014 (including green investments, socially responsible investments, venture capital investments and cultural investments, the value of which must be shown separately). The bank usually provides an annual statement.<\/p>\n 11. The dividends received in 2014 and the dividend tax withheld on them. The bank usually provides an annual statement. 12. The balance of debts (both as at 1 January 2014 and as at 31 December 2014), other than the (mortgage) interest on the owner-occupied home referred to in section 5, together with the supporting documents.<\/p>\n 13. The value of other assets (both as at 1 January 2014 and as at 31 December 2014), such as let property, receivables and a share in an undivided estate or Owners\u2019 Association (VVE), together with supporting documents. For property situated abroad: a statement of the address details.<\/p>\n 14. In the case of letting one or more properties: a statement of the basic rent in force on 1 January 2014, excluding service charges.<\/p>\n 15. The bank statement showing the interest received or paid in 2014 in respect of outstanding gift(s) between parents and children.<\/p>\n 16. With regard to annuity insurance policies: 17. Premiums paid privately in 2014 for incapacity insurance (AOV).<\/p>\n 18. Maintenance payments made to a former partner in 2014 (excluding child maintenance), stating the name and address of the recipient of the maintenance, together with supporting documents.<\/p>\n 19. With regard to endowment policies: 20. The (provisional) decisions on healthcare, rent and childcare allowances for 2014 and 2015.<\/p>\n 21. All donations made in 2014 to public-benefit organisations (and regular donations to associations with at least 25 members).<\/p>\n 22. All medical expenses paid in 2014, together with the supporting documents. Please note that only the following expenses are still deductible: The following (among others) are not deductible: 23. The costs of training, where this involves training for a new profession or to enable the individual to perform their current profession more effectively.<\/p>\n 24. Contributions towards the living expenses of children under the age of 21 who are not entitled to student finance and for whom the parent is not entitled to child benefit may qualify for a tax deduction for living expenses. 25. Any other matters and information which you believe may be relevant to the declaration.<\/p>","protected":false},"excerpt":{"rendered":" Het is weer tijd om de gegevens te verzamelen voor de aangifte inkomstenbelasting\/premie volksverzekeringen 2014. Om dit te vergemakkelijken, hebben wij een lijst samengesteld met de benodigde gegevens. Niet alle onderdelen zijn voor elke belastingplichtige van toepassing. De Belastingdienst biedt de mogelijkheid om (een groot deel van) de voor het samenstellen van de aangifte benodigde […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-138","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=138"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/138\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong><\/p>\n
\nThe WOZ value is usually published at the same time as the property tax assessment.
\n<\/em>If you sold your own home and\/or bought a new home in 2014:
\n\u2013 the notary\u2019s statement(s) of account;
\n\u2013 all supporting documents relating to costs associated with the purchase and\/or sale that are not included in this statement (or these statements) (closing commission, valuation costs, etc.);
\n\u2013 any payout from a (surrendered) endowment policy.<\/p>\n
\nIn the case of dividends originating from outside the Netherlands: a breakdown of the dividend and the withholding tax deducted by each distributing fund.<\/p>\n
\n\u2013 the policy (including all supplementary policy schedules and terms and conditions);
\n\u2013 the bank statement showing the payment of the premium;
\n\u2013 the statement from your pension provider showing the growth in your pension entitlements in 2013 (the so-called \u201cfactor A\u201d).<\/p>\n
\n\u2013 the policy (including all supplementary policy schedules and terms and conditions);
\n\u2013 the figures for the value of the policies (both as at 1 January 2014 and as at 31 December 2014) provided by the insurance company in respect of these policies.<\/p>\n
\n\u2013 medical and surgical care, with the exception of laser eye treatment;
\n\u2013 transport (when travelling by car, other than by taxi: \u20ac0.19 per kilometre);
\n\u2013 medicines dispensed on the prescription of a doctor;
\n\u2013 other assistive devices, with the exception of visual aids designed to support eyesight;
\n\u2013 additional family support;
\n\u2013 costs of a medically prescribed diet (insofar as these are included in the dietary costs table);
\n\u2013 extra clothes and bed linen;
\n\u2013 travel expenses for visiting patients (\u20ac0.19 per kilometre when travelling by car, but not by taxi).
\nThe Tax and Customs Administration may request to inspect the original documents as proof that these costs have been incurred.<\/p>\n
\n\u2013 health insurance premiums
\n\u2013 spectacles, contact lenses and other aids to assist with vision;
\n\u2013 mobility scooters;
\n\u2013 wheelchairs;
\n\u2013 alterations to, in or around a property;
\n\u2013 expenses that are covered by the excess under your health insurance policy.<\/p>\n
\nPLEASE NOTE: this tax deduction was abolished with effect from 1 January 2015.<\/em><\/p>\n