Tax deduction; Payroll tax (Only NL)
This explanation is intended to inform you in a general sense about specific health care costs, which you may be able to deduct from your taxable income and thus reduce your tax burden. This explanation is only meant to explain and no rights can be derived from it. You are responsible for your own tax return and thus for the applicability of this scheme. Therefore, please read the scheme carefully and call the tax office in advance or your consultant.
Conditions deduction specific care costs.
› This deduction applies only to that portion of the costs, for which you do not receive or be entitled to compensation.
There is a threshold amount, only the costs above this threshold can be deducted.
The costs covered by a compulsory or voluntary excess are not deductible.
You cannot deduct costs that you incur because you are not insured. The only exception is for costs that fall under the supplementary insurance.
For any persons you may care expenses?
› yourself and your partner for tax purposes.
Children under 27, if they are unable to pay the costs themselves.
Which care costs should you subtract?
Medical and surgical assistance, costs for GP, dentist, specialist, paramedic without reference, nursing in hospital or nursing establishment and treatments on prescription of and supervised physician.
Only the costs of medication prescribed by a doctor are deductible, provided that the medicines are recognised in the Netherlands, including homeopathic remedies.
For the applicability of this regulation to your situation, please refer to the regulation specific care costs.
Diet on prescription of doctor or dietitian
A diet prescribed by a doctor or dietician, you can deduct a fixed amount: See here the diet list 2015 for more information.