All taxpayers are entitled to the general tax credit. Your employer or benefits agency already takes the general tax credit into account when withholding wage tax and national insurance contributions. Partners are entitled to this tax credit individually. If one of the partners has little or no income, (lower than approximately € 6,150), and therefore does not (fully) utilise his or her own tax credit, this partner – subject to conditions – can receive a payout of (a part of) the amount from the Tax and Customs Administration, for instance in the form of a provisional refund.
If you are younger than 65, the general tax credit in 2008 will be € 2,074. If you are 65 or older, the tax credit will be € 970.
