Tax benefits
To compensate specific groups of people, particularly those with lower incomes, the tax administration has a number of toeslagen (benefits).
Applying for benefits and submitting amendments is carried out via the Toeslagen.nl website. The website is in Dutch so if assistance is required ask a colleague, a friend or the team at Expat Centre Maastricht Region.
It is important to take note of the conditions required for eligibility, and adjust details via the website when changes in situation occur, otherwise repayment of contributions back to the tax authority may be required.
The following benefits are offered for those eligible:
- Huurtoeslag (rent benefit):
- to be eligible for health care benefit, the applicant must be over 18, have the Dutch nationality or the right to reside in the Netherlands, with an income under a certain range;
- only for self-contained accommodation;
- only for accommodation below a certain price range;
- eligibility for the rent benefit depends on age, income and savings (of all residents) among other things;
- only one person can apply for rent benefit for each address;
- applications may be made until 1 September of any year for rent benefit for the previous year.
- Zorgtoeslag (health care benefit):
- to be eligible for health care benefit, the applicant must be over 18, have Dutch citizenship or the right to reside in the Netherlands, with an income under a certain range and hold Dutch health insurance;
- those residing in the Netherlands but work abroad, and do not have Dutch health care insurance, are not eligible for health care benefit;
- applications may be made until 1 September of any year for health care benefit for the previous year.
- Kinderopvangtoeslag (childcare benefit):
- only for parents/caregivers with children who attend a day care facility or are looked after by a carer registered with Landelijk Register Kinderopvang;
- to be eligible one or both parents/caregivers must be working, studying or following a labour re-integration programme via the Uitvoeringsinstituut Werknemersverzekeringen – UWV (Employee Insurance Agency);
- the registered child care facility can assist with application for the childcare benefit, however the online form must be completed by the parent/caregiver within 3 months of starting childcare.
- Kinderbijslag (child benefit):
- for all parents/caregivers resident in the Netherlands with children under the age of 18, regardless of age or income;
- eligibility, rules and guidelines for amounts paid and how to apply set out on the Sociale Verzekeringsbank – SVB (social insurance bank) website in several languages;
- it is possible to apply for child benefit for up to 1 year in arrears.
Cross-border employees
Cross-border workers may need to check the situation that applies to them. It is possible that even though some cross-border employees appear to live in the Netherlands, they are still considered to be a niet-ingezeten belastingbetaler (non-resident taxpayer). It is important that the taxable country of residence is determined correctly and income taxes collected in the appropriate country, so as to avoid double taxation.
Social insurance payments can be payable in one or both countries – depending on individual circumstances. For more specific information on these topics for cross-border workers contact:
- the Grensoverschrijdend Werken en Ondernemen – GWO office of the Belastingdienst
- the GrensInfoPunt Maastricht at Maastricht International Centre or
- the GrensInfoPunt Aachen-Eurode at Eurode