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.
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.
