Personal Deductions
Personal deductions (persoonsgebonden aftrek) are a collection of deductions related to your personal situation. These include: specific <a href="/en/glossary/healthcare-cost-deduction">healthcare costs</a>, <a href="/en/glossary/charitable-donation-deduction">charitable donations</a>, alimony payments to your ex-partner, maintenance costs for children under 21, and costs for listed heritage buildings. These deductions are first offset against your box 1 income. If your box 1 income is insufficient, they are offset against box 3 and then box 2. Tax partners may divide personal deductions between them in the most tax-efficient way.
Example
You pay €6,000 in alimony to your ex-partner and have €1,500 in specific healthcare costs above the threshold. Together your personal deductions total €7,500. At a 36.97% tax rate, this yields a refund of €2,773.
Why does this matter?
Personal deductions are often overlooked. Many people don't know that alimony, certain healthcare costs, and donations are deductible. Get proper <a href="/en/tax-advice">advice</a> to make sure you don't miss any deductions.
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