Maternity benefit taxed?
No tax should be paid over the maternity benefit according to the State Secretary of Finance in answer to questions raised in the Upper Chamber.
Questions regarding tax imposed on maternity benefits paid to freelancers by insurers were raised in the Upper Chamber. This was in response to an article in the Financieel Dagblad.
According to the State Secretary of Finance a maternity benefit is not a periodic payment due to invalidity, sickness or accident, and therefore the payment is not taxed.
If tax has been paid over the benefits by the freelancer, then they can appeal the tax assessment. If the appeal period has lapsed then they can request an ex officio reduction from the tax office.