{"id":787,"date":"2019-05-17T06:41:45","date_gmt":"2019-05-17T04:41:45","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/ook-schulden-moet-je-bewijzen\/"},"modified":"2026-03-03T10:33:32","modified_gmt":"2026-03-03T09:33:32","slug":"you-have-to-provide-evidence-of-debts-as-well","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/ook-schulden-moet-je-bewijzen\/","title":{"rendered":"You must also provide evidence of debts"},"content":{"rendered":"

\"\"<\/p>\n

The Supreme Court recently ruled that you must be able to provide evidence of the deduction of (mortgage) interest on your own home every year. In principle, the same applies to your debts in box 3.<\/p>\n

Heritage<\/h4>\n

This was the ruling of the Court of Appeal in The Hague (3 May 2019, No. BK-18\/00946). This case concerns a daughter who is her mother\u2019s sole heir. Her mother\u2019s administrator, a foundation, submitted the income tax return for 2015. That return included \u20ac99,400 as the basis for calculating income from savings and investments (Box 3). This figure relates to bank and savings balances, less the tax-free allowance and the elderly allowance.<\/p>\n

Following her mother\u2019s death in 2016, the daughter lodged an objection to the tax assessment issued on the basis of the tax return. She argued that her mother had substantial debts, meaning that the basis for calculating the return was nil.<\/p>\n

Proof<\/h4>\n

The daughter substantiates the existence of her mother\u2019s debts by nothing more than the assertion that details of the debts had already been provided to the Tax and Customs Administration in 2003 and 2013. The Court of Appeal in The Hague ruled \u2013 in our view, quite rightly \u2013 that this is not sufficient to establish that the mother still had the debts on 1 January 2015, the assessment date for Box 3 in 2015.<\/p>\n

The court had already ruled that the burden of proof lay with the taxpayer. This applies both to the existence and to the amount of the debts. The daughter was also no longer permitted to submit evidence during the proceedings. The court ruled that she had had more than ample opportunity to submit supporting documents during the proceedings.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Onlangs besliste de Hoge Raad dat je de aftrek van (hypotheek)rente voor je eigen woning elk jaar moet kunnen bewijzen. Hetzelfde geldt in beginsel voor je schulden in box 3. Erfenis Dat heeft Hof Den Haag (3-5-2019, nr. BK-18\/00946) geoordeeld. Deze zaak betreft een dochter, die enig erfgenaam is van haar moeder. De bewindvoerder van […]<\/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-787","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/787","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=787"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/787\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}