Chapter 8

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

The standard tax credit (standaardheffingskorting) is the aggregate amount of:

The tax credit for income tax purposes is that part of the standard tax credit which bears the same proportion to the standard tax credit as the tax…

The general old-age pension tax credit is the part of the standard tax credit that stands in the same proportion to the standard tax credit as the…

The tax credit for the survivor's insurance is the portion of the standard tax credit that bears the same ratio to the standard tax credit as the…

The tax credit for long-term care insurance is the portion of the standard tax credit that bears the same ratio to the standard tax credit as the…

In the application of Article 8.3, Article 8.5 and Article 8.6 to the part of the standard tax credit that relates to the elderly tax credit, the…

The combined tax credit shall not exceed the amount of the combined income tax.

If, with regard to a taxpayer born before 1 January 1963, the combined tax credit is limited by Article 8.8 to an amount below the amount of the…

The special increase of the tax credit for income tax applies to the taxpayer who is entitled to the increase of the combined tax credit, as referred…

The general tax credit applies to every taxpayer.

The labour tax credit applies to the taxpayer who derives income from employment.

The income-dependent combination tax credit applies to the taxpayer if:

The tax credit for young disabled persons (jonggehandicaptenkorting) applies to the taxpayer who, in the calendar year, is entitled to the award of a…

The elderly person's tax credit applies to the taxpayer who, at the end of the calendar year, or if the tax liability has ended during the year, at…

The single elderly person's tax credit applies to the taxpayer if, in the calendar year, he is eligible for a benefit as referred to in Article 9…

The tax credit for green investments applies to the taxpayer for whom green investments are exempt pursuant to Article 5.13. For the taxpayer and his…

The surcharge for SME investments (levy surcharge) applies to the taxpayer who, in the calendar year, alienates shares in respect of which he has…