The Benefit Office (Belastingdienst Toeslagen) has started with the preparation of the final calculation for 2010. Therefore, benefit recipients will receive no new preliminary decisions on their applications (which are only valid if applicant has an extension for filing of income tax returns) or requests for changes to housing and health care benefits 2010.
Applications and changes for 2010 are only reviewed with the final calculation for 2010. This means that the decision can only be made if all incomes of the household are known by the Tax Office.
Child care benefit
The final calculation of the parent/caregiver’s budget and the child care benefit will not commence at the same time as that of the housing and health care benefit. Changes to these benefits, that have no effect on income, can still be made up until the final 2010 benefits are calculated.
Income for the final calculation
The income which the Tax Office uses for the final calculation is the income from the provisional income tax assessment(s) for 2010 or the taxable income in the income tax return(s) 2010. If the applicant, partner and/or fellow resident(s) do not file an IB return, then the Tax Office will use the annual statement(s) of the employer(s) or the benefit agency.
Deferral scheme for tax consultants
For people that make use of the “uitstelregeling belastingconsulenten” or deferral scheme for tax consultants (such as all our clients) the above has no impact in the short term. Only after filing of the return can the benefit calculations be finalised. Those that do not make use of the deferral scheme, but who file the return just after the deadline, may be at risk not only financially (in the form of fines), but also in terms of benefits.