📖 Dutch tax explained

AWR, assessment, objection, allowance, WOZ — every concept in plain language.

• What is the AWRThe General State Taxes Act (AWR) is the central framework for every tax assessment. Here are the rights you tend to forget — objection, deadlines, substantiation.
• What is a tax assessmentThree types: provisional, final and reassessment. Each has its own deadlines and defenses. We explain the difference + objection window.
• What is an objection letterA bezwaarschrift is your formal objection against a tax assessment. 6-week window, free, right to hearing. We explain procedure and odds.
• What is a toeslag (benefit)Toeslagen are provisional payments based on estimated income. Difference = final settlement after. Risk: clawback. Explained.
• What is the WOZ valueThe WOZ value drives your OZB, eigenwoningforfait and waterschap tax. Set too high? Object within 6 weeks — free, often successful.
• What is box 3 (assets)Box 3 taxes assets (savings, investments, real estate) on notional return. Since Christmas Ruling 2021 the calculation changed — objection over 2017-2022 still possible.
• AOW + pension + taxAOW + supplementary pension fall in box 1, with lower AOW-age rate (17.9% vs 36.93%). Different tax credits + partner differences.
• What is inheritance taxExemptions 2026: partner €804k, child €25k, grandchild €25k, other €2.4k. Rates: 10-20% (partner/child), 18-36% (other). Return within 8 months.
• What is gift taxAnnual exemption child €6,713, one-off raised €31,813 (18-40 years) or €66,268 (home). Return by 1 March next year.
• Income tax deductions box 1Mortgage interest (phasing down), donations (≥1% aggregate income), medical (≥total threshold), study costs (abolished 2022), partner alimony. Thresholds explained.
• ZZP + tax overviewAs self-employed: box 1 IB on profit, quarterly VAT, self-employed deduction (€2,470 in 2026, declining), SME profit exemption 12.5%, starter's credit. We combine.
• Pre-filled return (VIA)Tax Office auto-fills: payroll, bank, mortgage, AOW. Deductions + box 3 + side income are your check — most errors there.