Each year the tax authorities are focusing on a few special subjects when auditing an Dutch individual income tax return. In this regard, special attention will be paid to the issues listed below upon auditing the 2014 Dutch individual income tax returns,
- Deduction of specific health care costs.
- Pension payment received from Belgium and Germany.
- Cost deduction of child support under the age of 21 living with the (former) partner.
- Deduction of maintenance costs for listed houses.
- Foreign investments.
- Negative amount in case of “income from other work”.