Sergei 3 years ago
Hello,
I learned about you from a series of recent seminars on taxes. It was interesting and informative. Thank you!
I would like to receive advice on the following issue:
The spouse goes to work for 16 hours/week at the minimum hourly rate. The question concerns loonheffingskorting – is it worth including it for such a small amount or not? If loonheffingskorting can be distributed between partners, would it not be more profitable not to include it, but to use it when filing the annual return (or voorlopige aanslag)? I couldn't find anywhere whether this loonheffingskorting is shared between partners. It is also not clear - if it is included, is it used in full (after application) for any salary or is the “unused” part taken into account later when filing a declaration?
Tell me how much your consultation on this topic will cost and how quickly it can be received. I'm not just interested in the “use/don't use” answer, but in understanding why and how.
Thank you in advance!
Best regards, Sergei
Nalog.nl Admin 3 years ago
Good day, Sergey.
Thank you for contacting us. Your spouse may allow your employer to take her loonheffingskorting into account when calculating wages. If this discount is not taken into account when calculating wages, then the tax office will correct the data after filing the income tax return for the year. In case of overpayment of taxes, your wife will receive a refund. Since your spouse will have income, her discount will be tied to that income. Moreover, if her income is insignificant (5-7 thousand euros per year), she will receive an almost maximum discount based on your income as a working fiscal partner.
Best regards, Nalog.nl team
Please log in or Sign up to submit your answer
