Download Tax Authorities Declaration Program 2009

The Tax and Customs Administration is quick to act again and has issued the 2009 Declaration Program for Windows, Mac OS X and Linux. As in previous years, the declaration must be submitted using DigiD. DigiD stands for Digital Identity and enables government institutions to establish the identity of citizens and companies. If you do not yet have a DigiD login code, you can do so via the DigiD website to be requested. The amendments applied by the Tax Authorities for income tax in 2009 are included in this program, as can be read below.

2009 income tax changes

With effect from 1 January 2009 the income tax has changed on a number of points. This may affect the tax you have to pay or will be refunded. You can read the most important changes here.

Deduction of medical expenses

Since 1 January 2009, the deduction for medical expenses and other extraordinary expenses has been abolished. This will be replaced by the deduction for specific healthcare costs. Certain medical expenses are no longer deductible. For the costs for illness and disability, only the so-called specific healthcare costs are deductible.

Contribution for specific healthcare costs

Since 1 January 2009 the scheme for the allowance for extraordinary expenses has been replaced by the scheme for the allowance for specific healthcare costs. Under this scheme you will in certain cases receive an allowance for the part of the tax credits that you do not use, because you are deducted from specific healthcare costs.

notional rental value

The notional rental value is the benefit from your owner-occupied home that you must include in your income. Up to and including 2008 there was a maximum amount of the notional rental value. Since January 1, 2009 there is no maximum. As a result, the deductible item for the owner-occupied home may be lower.

Annuity

Since 1 January 2009, you no longer pay revisionary interest if you surrender an annuity with a value of up to €4,068. You also no longer need to declare the premiums that you deducted for this annuity in previous years as negative expenses.

In addition, since 1 January 2009, the payments of annuity installments and other periodic payments are taxed in box 1.

Furthermore, the amount of the annual margin has been increased to a maximum of € 26,491. The reservation space is a maximum of € 6,703. For taxpayers who were 55 on 1 January 2009, the maximum amount of €6,703 will be increased to €13,238.

Rates box 1 (work and home)

The rates of income tax and national insurance contributions have changed compared to 2008.

Disc Taxable income up to 65 years 65 years and older


1	up to € 17,878	33.50%	15.60%
2	From €17,879 to €32,127	42%	24.10%
3	From €32,128 to €54,776	42%	42%
4	From € 54,777 and up	52%	52%

Rate box 2 (taxable income from a substantial interest)
The rate on taxable income from a substantial interest is 25%.

Rate box 3 (taxable income from savings and investments)
The rate on taxable income from savings and investments is 30%.

Higher maximum amount of parental leave tax credit

Since 1 January 2009, the right to parental leave has been extended from 13 to 26 weeks. This increases the maximum amount of the parental leave tax credit. In addition, you no longer need to participate in the life-course savings scheme to receive a parental leave tax credit.

Tax Discounts

The amounts of the tax credits have changed compared to 2008.

New: the carry-on bonus

Since 1 January 2009 there has been a new tax credit: the continued work bonus. The continued work bonus is intended to encourage people to continue working from the year in which they turn 62.

General tax credit

Since 1 January 2009, the payment of the general tax credit to tax partners who have little or no income has been phased out. This takes place over a period of 15 years, with an annual reduction of 6 2/3%.

employed person’s discount

Since 1 January 2009, the maximum of the employed person’s tax credit has been reduced by a maximum of € 24 if your income from work in 2009 exceeds € 42,509.

Income-dependent combination discount

Since 1 January 2009, the combination discount and the additional combination discount have expired. Instead, there is now the income-related combination discount. You will receive this discount if you have more than € 4,619 in income from your work.