{"id":966,"date":"2020-07-14T11:44:40","date_gmt":"2020-07-14T09:44:40","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/moet-je-aftrekposten-toepassen\/"},"modified":"2026-03-03T10:33:50","modified_gmt":"2026-03-03T09:33:50","slug":"you-must-claim-tax-deductions","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/moet-je-aftrekposten-toepassen\/","title":{"rendered":"Do you need to claim any tax deductions?"},"content":{"rendered":"

\"\"<\/p>\n

Are you obliged to claim the tax deductions provided for by law in your income tax return? Is the Tax and Customs Administration obliged to inform you of these deductions?<\/p>\n

Strange questions?<\/h4>\n

You may find these questions strange. Of course, you make use of the tax deductions provided for by law. After all, you do not want to pay more tax than is strictly necessary under the law. Nevertheless, these questions are raised in a procedure<\/a> before the Arnhem-Leeuwarden Court of Appeal.<\/p>\n

Significance<\/h4>\n

In this case, it is in the taxpayer\u2019s interest that the self-employed person\u2019s allowance is not deducted from the profit in 2013 and 2014. This is because, in that case, the entrepreneur will be able to depreciate investments made in 2015 at his or her discretion. To do so, he must be able to claim the start-up allowance in 2015, and this is only permitted if the self-employed person\u2019s allowance has not been claimed three times in the preceding five years.<\/p>\n

In his income tax returns for 2013 and 2014, the entrepreneur claimed the self-employed person\u2019s allowance. The tax assessments were issued in accordance with the returns. A request by the entrepreneur to reduce the tax assessments was rejected by the Tax and Customs Administration.<\/p>\n

However, following the resubmission of tax returns, additional assessment notices are nevertheless issued in which the self-employed person\u2019s allowance is not included (as the self-employed person\u2019s allowance is not applied, the self-employed person is liable for more income tax). However, once the Tax and Customs Administration becomes aware of this, these additional assessment notices are automatically reduced, meaning that the self-employed person\u2019s tax allowance is ultimately deducted after all.<\/p>\n

No choice<\/h4>\n

The basic principle is that it is up to the taxpayer to claim tax deductions. Whilst the Tax and Customs Administration must draw attention to the existence of tax deductions, it is not required to actively investigate whether a person is entitled to deductions that have not been claimed in their tax return.<\/p>\n

However, once a tax deduction has been claimed in accordance with the law, it can no longer be waived. In the case described above, the business owner was entitled to the self-employed person\u2019s tax deduction under the law. Where the Tax and Customs Administration includes this tax deduction in a tax assessment, the taxpayer cannot choose to reverse it.<\/p>\n

Supreme Court<\/h4>\n

Incidentally, the Court\u2019s ruling has yet to be referred to the Supreme Court. The business owner argues that, by imposing the additional tax assessments, the Tax and Customs Administration created a reasonable expectation of compliance. However, the Court of Appeal has ruled that ex officio reductions are not decisions against which an objection and\/or appeal may be lodged.<\/p>","protected":false},"excerpt":{"rendered":"

Ben je verplicht om in je aangifte inkomstenbelasting gebruik maken van de aftrekposten die in de wet zijn geregeld? Heeft de Belastingdienst de plicht om je op aftrekposten te wijzen? Vreemde vragen? Wellicht vind je dit vreemde vragen. Natuurlijk maak je gebruik van in de wet geregelde aftrekposten. Je wilt immers niet meer belasting betalen […]<\/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-966","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/966","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=966"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/966\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}