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Written by:
Bas Hollenberg

19-03-2013

Tax return 2013 theme announced

Tax return 2013 theme announced
Each year there is an announcement from the tax authorities detailing where extra emphasis will be placed in the tax returns for that year. The tax office then addresses how these particular areas are treated in the tax return with more attention than usual.
This year the chosen areas of emphasis are:
Personal homes
Annuity premiums
Specific medical costs
German interest

In addition to these areas it has also been announced that the tax authorities will also have particular audit themes which will span more than one year. This means that they may retain a specific point of emphasis for a number of years. These audit themes will be announced by the tax authorities along with information regarding what they will be checking, and in later years the tax returns will be audited on this particular theme. The first audit theme which spans more than one year is divorce and its tax implications.
 

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