Filing and assessments
- Aangifte
- Tax return. "Aangifte doen" means filing it.
- Aanslag
- Assessment: the Belastingdienst's decision on how much tax you owe or get back.
- Voorlopige aanslag
- Provisional assessment, an early estimate usually paid or refunded monthly.
- Definitieve aanslag
- Final assessment, after your return has been checked.
- Navorderingsaanslag
- Additional assessment when too little tax was charged earlier.
- Bezwaar
- Objection. Must be filed within six weeks of the date on the assessment.
- Beroep
- Appeal to the court, after an objection has been decided.
- Ambtshalve vermindering
- A request to reduce an assessment after the objection period, possible up to five years back.
- Uitstel
- Extension of the filing deadline, or (uitstel van betaling) postponement of payment.
- Betalingsregeling
- Payment arrangement to pay in instalments.
- Belastingrente
- Interest charged or paid on tax that was settled late.
- Vooraf ingevulde aangifte (VIA)
- The pre-filled return with data the Belastingdienst already has.
- M-formulier / P-formulier
- Migration return for the year you arrive or leave / the standard return for residents.
- Machtiging
- Authorisation that lets someone else (partner, adviser) file for you.
- DigiD
- Your government login, needed for Mijn Belastingdienst.
- BSN
- Citizen service number, your personal tax number.
Income and tax credits
- Box 1 / Box 2 / Box 3
- Income from work and home / from a substantial shareholding (5%+) / from savings and investments.
- Belastbaar inkomen
- Taxable income, after deductions.
- Verzamelinkomen
- Total of your taxable income in all three boxes; used for tax credits and benefits.
- Toetsingsinkomen
- Income figure used to test eligibility for benefits (toeslagen).
- Loonheffing
- Payroll tax: wage tax plus national insurance premiums withheld by your employer.
- Loonheffingskorting
- Tax credits applied through payroll. Only one employer or benefit provider should apply it.
- Heffingskorting
- Tax credit that reduces the tax you pay.
- Algemene heffingskorting
- General tax credit, for everyone, reduced as income rises.
- Arbeidskorting
- Labour tax credit, for income from work.
- Inkomensafhankelijke combinatiekorting
- Credit for working parents with young children.
- Ouderenkorting
- Elderly tax credit, from state pension age.
- Vakantiegeld
- Holiday allowance, usually 8% of salary, paid once a year.
- Bijzonder tarief
- Special flat payroll tax rate used for bonuses and holiday pay.
- Bijtelling
- Private-use addition for a company car, added to taxable income.
- 30%-regeling / expatregeling
- The 30% ruling: tax-free allowance for qualifying employees hired from abroad.
- Zelfstandigenaftrek
- Self-employed deduction for entrepreneurs meeting the hours criterion.
- MKB-winstvrijstelling
- Profit exemption for small businesses.
- Urencriterium
- Hours criterion: at least 1,225 hours a year on your business for most self-employed deductions.
Home and wealth
- Eigen woning
- Your own main home, taxed in Box 1.
- WOZ-waarde
- Official property value set by your municipality each year.
- Eigenwoningforfait
- Notional income for owning your home, a percentage of the WOZ value.
- Hypotheekrenteaftrek
- Mortgage interest deduction.
- Wet Hillen
- Rule that reduces the tax on the eigenwoningforfait when you have little or no mortgage, being phased out.
- Overdrachtsbelasting
- Property transfer tax paid when you buy a home.
- Startersvrijstelling
- Transfer tax exemption for first-time buyers aged 18 to 34.
- Heffingsvrij vermogen
- Tax-free allowance in Box 3.
- Forfaitair rendement
- Notional return that Box 3 assumes you made.
- Werkelijk rendement
- Actual return you really made.
- Peildatum
- Reference date; for Box 3 this is 1 January.
- Fiscaal partner
- Tax partner, who can share deductions and Box 3 with you.
Benefits and other taxes
- Toeslagen
- Income-tested benefits from Dienst Toeslagen.
- Zorgtoeslag
- Healthcare allowance.
- Huurtoeslag
- Rent allowance.
- Kinderopvangtoeslag
- Childcare allowance.
- Kindgebonden budget
- Child-related budget, an income-tested payment per child.
- Kinderbijslag
- Child benefit paid by the SVB, not income-tested.
- Beschikking
- A formal decision letter, for example on your benefits.
- Terugvordering
- Reclaim of benefits you received but weren't entitled to.
- Schenkbelasting
- Gift tax, paid by the recipient.
- Erfbelasting
- Inheritance tax, paid by the heir.
- Motorrijtuigenbelasting (MRB)
- Road tax for owning a vehicle.
- BPM
- Registration tax on a car when it is first registered in the Netherlands.
- OZB
- Municipal property tax.
- Btw
- VAT, charged by businesses.
- KOR
- Small business scheme that exempts businesses with up to €20,000 turnover from VAT.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.