{"id":211,"date":"2015-07-02T14:48:12","date_gmt":"2015-07-02T12:48:12","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/studiekostenaftrek-verder-beperkt\/"},"modified":"2026-03-03T10:32:30","modified_gmt":"2026-03-03T09:32:30","slug":"study-cost-deduction-further-restricted","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/studiekostenaftrek-verder-beperkt\/","title":{"rendered":"Study cost deduction further restricted"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1218\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20150702_studiekostenaftrek_VWGNijhof-1024x384.jpg\" alt=\"20150702_study expenses deduction_VWGNijhof\" width=\"1024\" height=\"384\" \/><\/p>\n<p>With effect from <em>1 July 2015<\/em> is the deduction, for income tax purposes, of study expenses (the law refers to <em>training expenditure<\/em>) is further restricted. Persons who are entitled to regular study financing are no longer allowed to deduct study expenses (even if the performance grant has to be repaid afterwards). The same applies to persons receiving exempt benefits and allowances similar to entitlement to study financing.<\/p>\n<p>Until 1 July 2015, study costs can still be deducted based on the old scheme. Deductible study costs are those above the amount of the performance grant (excluding the travel provision). The performance grant is an interest-bearing loan, which can be converted into a gift. If the performance grant is not subsequently converted into a gift, an additional right to lump-sum deduction exists until 1 July 2015.<\/p>","protected":false},"excerpt":{"rendered":"<p>Met ingang van 1 juli 2015 is de aftrek, in het kader van de heffing van inkomstenbelasting, van studiekosten (de wet spreekt over scholingsuitgaven) verder beperkt. Personen die aanspraak kunnen maken op reguliere studiefinanciering mogen geen studiekosten meer aftrekken (ook niet als de prestatiebeurs achteraf moet worden terugbetaald). Hetzelfde geldt voor personen die vrijgestelde uitkeringen [&hellip;]<\/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-211","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/211","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=211"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/211\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}