Consequences of changed tax bases after recalculation of box 3 income
Did you join the Box 3 mass objection proceedings? And did you subsequently receive a decision on changed tax bases (beschikking gewijzigde heffingsgrondslagen) regarding 1 or more assessments for the years 2017 to 2020? If so, we used the new method to calculate your box 3 income. This gives you a lower income in box 3. In your case, this did not result in a tax refund. Nevertheless, the adjustment of your box 3 income may affect the deduction of your specific medical expenses and donations.
Deduction of specific medical expenses or donations
When your box 3 income goes down, your threshold income will also decrease. This will affect the threshold amount for the deduction of specific medical expenses and donations. It is possible that due to this income decrease you become entitled to this deduction, whereas you previously were not. For more information, go to Drempelbedrag specifieke zorgkosten berekenen (Calculating the threshold amount for specific medical expenses, only available in Dutch).
Informing us about specific medical expenses and donations after filing your return
In case you did not include specific medical expenses and donations in your tax return, you can still submit them to us. You can file a request for reduction online. Select the option 'Box 3: bezwaar en verzoek tot vermindering' (Box 3: objection and request for reduction, only available in Dutch). In this request, you must state the costs incurred, the calculation of the threshold and the deductible amount. You may also indicate how you want to divide the deductible amount between you and your tax partner. You will receive a new decision from us if it turns out that you are eligible for a deduction of specific medical expenses and donations. Submitting these deductions after filing your tax return may cause a residual personal allowance or an increase of your personal allowance. Submitting specific medical expenses may even result in a specific medical expenses allowance. For more information, go to Tegemoetkoming specifieke zorgkosten (Specific medical expenses allowance, only available in Dutch).
Automatic adjustment of the deduction stated in your return
Were you already entitled to deduction of specific medical expenses or donations? In that case, your deduction increases because your threshold decreases. We automatically adjusted this in the decision.
Have you filed a tax return with a tax partner? In that case we have applied the same ratio in the distribution of the deductions. You cannot change the distribution of the deductions that you have chosen in your tax return. However, you can ask for a different distribution for the part of your deduction that has been added on by the increase. Do you want to change this? To do so, please file a request for reduction online. Select the option 'Box 3: bezwaar en verzoek tot vermindering' (Box 3: objection and request for reduction, only available in Dutch).
Different distribution of assets and deductions
Did you have a tax partner in the year over which you received a decision on changed tax bases (beschikking gewijzigde heffingsgrondslagen)? In our decision, we assumed the same ratio in the distribution of the deductions and the basis for savings and investments between you and your tax partner. You can only adjust this distribution if you or your tax partner’s tax assessment have not become final and conclusive yet. Have both assessments become final and conclusive? Then it is not possible to change this distribution.