Deferred pension bonus
A new tax credit was introduced on 1 January 2009: the deferred pension bonus. You are entitled to the deferred pension bonus in 2009 when you meet the following conditions:
- you were born in or before 1947
- you had income from work of more than € 8,859 in 2009
This income from work can be as follows:
- profits from business activities before deduction of the entrepreneur’s allowance and small and medium-sized company profit exemption. This does not include your share of the profit as a co-titleholder
- wages, sickness benefit and other income you receive because you are employed and from which your employer had to withhold payroll tax, for example the addition for the private use of company car
- tips, share-option rights and other income from which your employer did not have to withhold payroll tax, for example the part of tips from which your employer did not withhold payroll tax.
- income from work or from business activities that you earned outside the Netherlands
- income from other work.
For example, income you did not earn from an employer but from freelance assignments. This does not relate to income you receive because you provided assets such as premises or money to an associated person.
Amount of the deferred pension bonus
The amount of the deferred pension bonus depends on your income and age.
