Chapter 6 — Persoonsgebonden aftrek · Income Tax Act 2001

Section 6.1

Persoonsgebonden aftrek

6.1 Article 6.1

Personal tax deductions (persoonsgebonden aftrek) consist of the aggregate amount of:

6.2 Article 6.2

The personal tax allowance reduces the income from work and dwelling for the calendar year, but not below nil.

6.2a Article 6.2a

The inspector shall determine the amount of the personal tax allowance not taken into account at any given time by way of a decision subject to…

6.2b Article 6.2b repealed

Section 6.2

Onderhoudsverplichtingen

6.3 Article 6.3

Maintenance obligations are:

6.4 Article 6.4

The maintenance obligations referred to in Article 6.3, paragraph 1, points (e) and (f), do not include the periodic payments and provisions made to:

6.5 Article 6.5

Maintenance obligations as referred to in Article 6.3, paragraph 1, point (b), include lump-sum payments made in the form of a premium payment for an…

6.6 Article 6.6

Maintenance obligations as referred to in Article 6.3, paragraph 1, point (d), include amounts paid in respect of the settlement of pension rights in…

6.7 Article 6.7

The maintenance obligations referred to in Article 6.3, paragraph 1, point (a), include periodic payments and provisions insofar as these have been…

Section 6.3

Verliezen op beleggingen in durfkapitaal

6.8 Article 6.8 repealed

6.9 Article 6.9 repealed

6.10 Article 6.10 repealed

6.11 Article 6.11 repealed

6.12 Article 6.12 repealed

Section 6.4

Uitgaven voor levensonderhoud van kinderen

6.13 Article 6.13 repealed

6.14 Article 6.14 repealed

6.15 Article 6.15 repealed

Section 6.5

Uitgaven voor specifieke zorgkosten

6.16 Article 6.16

Expenses for specific care costs shall be taken into account if the expenses have been incurred for the taxpayer, their partner, their children under…

6.17 Article 6.17

Expenses for specific care costs are expenses incurred due to illness or disability for:

6.18 Article 6.18

The following shall not be regarded as expenses as referred to in Article 6.17, paragraph 1:

6.19 Article 6.19

The amount of expenses referred to in Article 6.17, paragraph 1, points (b) up to and including (h), shall be increased by:

6.20 Article 6.20

Expenses for specific care costs shall be taken into account insofar as they, in the aggregate, after application of the increase pursuant to Article…

6.21 Article 6.21 repealed

6.22 Article 6.22 repealed

6.23 Article 6.23 repealed

6.24 Article 6.24 repealed

Section 6.6

Weekenduitgaven voor gehandicapten

6.25 Article 6.25

Weekend expenses for disabled persons are the additional expenses incurred by a taxpayer for the care of their severely disabled child, brother or…

6.26 Article 6.26

Weekend expenses for disabled persons shall be taken into account up to an amount determined in accordance with rules to be established by…

Section 6.7

Scholingsuitgaven

6.27 Article 6.27 repealed

6.28 Article 6.28 repealed

6.29 Article 6.29 repealed

6.30 Article 6.30 repealed

Section 6.8

Uitgaven voor monumentenpanden

6.31 Article 6.31 repealed

Section 6.9

Aftrekbare giften

6.32 Article 6.32

Deductible gifts are:

6.33 Article 6.33

In this Section and the provisions based thereon, the following definitions apply:

6.34 Article 6.34

Periodic gifts are gifts in the form of fixed and equal periodic payments which terminate no later than upon death, to institutions or associations.

6.35 Article 6.35

Other gifts are gifts to institutions or to supporting foundations (steunstichtingen SBBI).

6.36 Article 6.36

Gifts consisting of the waiver by a volunteer as referred to in Article 2, paragraph 6, of the Wages and Salaries Tax Act 1964 of a reimbursement…

6.37 Article 6.37

For the application of this Section and the provisions based thereon, a gift shall not be understood to include:

6.38 Article 6.38

Periodic gifts shall be taken into account if they are based on an obligation, entered into by a notarial or private deed of gift, to make the…

6.39 Article 6.39

Other gifts shall be taken into account insofar as they can be substantiated by written documents and insofar as they, in the aggregate, exceed both…

6.39a Article 6.39a

For the determination of the amount to be taken into account for the application of this Section, the amount of gifts to cultural institutions shall…

Section 6.10

Tijdstip aftrek

6.40 Article 6.40

Insofar as not otherwise provided in this Act, expenses in respect of personal tax deductions shall be eligible for deduction at the time at which…