You live in Belgium and you do not opt for resident taxpayer status

You can apply for a provisional assessment for the following deductible items:

  • public transport commuting allowance
  • losses from work and home in previous years
  • expenses for supporting children under the age of 21
  • expenses for a weekend visit of seriously disabled persons
  • alimony you pay to your former spouse

You can apply for a provisional assessment for the following tax credits:

  • income-related combination tax credit
  • parental leave tax credit
  • single-parent tax credit
  • employed person's tax credit
  • deferred pension bonus
  • general tax credit

You will receive the parental leave tax credit, the single-parent tax credit and the general tax credit only if you have taxable income in the Netherlands.

Please note!

If you apply for a provisional assessment, we will automatically take account of the general tax credit, the employed person’s tax credit and the deferred pension bonus. So you do not need to fill in these tax credits.

Tax partner?

Do you have a tax partner for more than 6 months? And does your tax partner have taxable income in the Netherlands of less than about € 6,500? In that case, he can apply for a provisional assessment for the refund of (part of) the general tax credit. However, you will need to pay sufficient tax and, possibly, national insurance contributions in the Netherlands.