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Written by:
Bas Hollenberg


Benefits 2013

Changes to benefits 2013
The tax office has published an overview of the changes to benefits in 2013. The capital limits for 2013 are not yet final.

Benefit partner rules changed
The rules for having a benefit partner have changed. They are now largely similar to the rules for a tax partnership. A few examples:
• You live with your unmarried partner and one of you has a child. Your partner is your benefit partner.
• You live with other people in a dormitory. If your roommate is your benefit partner, then they are now your co-habitant.
• You have filed with the court for divorce and you no longer live at the same address as your ex-partner. You are no longer each other’s benefit partner.

Income assessment changed
From January your pay slips will become simpler due to the Law for uniformisation of wages (Wet uniformering loonbegrip).  This law will change your income assessments. This can have consequences for your benefits/allowances. Therefore you should always check your income assessments. If these are incorrect, then submit an income change with My benefits (Mijn toeslagen).

Interest payment on final assessment
The Tax office pays you interest if they have to owe you money after your final income assessment is submitted. From 2013, you must pay interest to the tax office if according to the final assessment you owe money to the tax office. Therefore you should submit any changes as soon as possible, so that you receive the correct benefits and/or allowances.

From 2013 the Penalty Law (Wet dwangsom) applies if the tax office takes too long to declare your final assessment. If you have not received a 2013 final assessment by 1 January 2015, then you may receive a penalty payment from the tax office.

Submit changes
The tax office will impose stricter checks of the details which you submit. If the details are incorrect, then the tax office will impose a fine or penalty. Has something changed in your tax situation? Submit the changes within four weeks with My Assessments (Mijn Toeslagen)

Source: Belastingdienst/Toeslagen 15 November 2012

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