My box 3 income for 2017 - 2020 dropped. Am I entitled to deduct specific healthcare costs or donations?

Have you recently received a final assessment for 1 or more years for the period 2017 - 2020? Check whether you are entitled to (more) deductions for specific healthcare costs or for donations you have made. Read here what you need to do.

You may be entitled to deductions for specific healthcare costs or donations

If your box 3 income drops, your threshold income will also go down. This in turn affects the threshold amount for the deduction of specific healthcare expenses and the threshold amount for the deduction of donations you have made. If you haven’t made deductions previously for specific healthcare expenses and donations, you may now be entitled to them because of this reduction.

If you initially did not exceed the threshold amount, you did not fill in the specific healthcare costs and donations in your tax return. You can still submit them to us. To do so, you log in with your DigiD and access the form Bezwaarformulier (only available in Dutch). Then select the number of the assessment stating your box 3 income drop. In step 2, select the option 'Box 3: bezwaar en verzoek tot vermindering'.

Add the following explanation:

'Ik wil mijn aangifte aanpassen omdat het nieuwe box 3-inkomen gunstiger is.' (translation which you do not need to add: 'I want to update my return because the new box 3 income is more favourable.') Followed by the amount(s) of the specific healthcare expenses and donations.

Adjust the distribution of your assets and deductions between you and your tax partner

Have you filed tax returns with a tax partner? You may want to adjust the distribution of your assets and deductions because it is more favourable. If so, indicate this in the explanation.

You don't have to act to get more deductions

If you already made deductions for specific healthcare expenses or for donations. Then this deduction will be higher because your threshold is lower. We have automatically adjusted this for you. You do not have to do anything.