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Opgaaf Wereldinkomen box 3 specification for non-residents / diplomats

Last activity 30 March 2023 by 3Josh

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mjsp

I moved to NL during 2019 and I was requested to fill in the Opgaaf Wereldinkomen form due to me claiming Kinderopvangtoeslag as my kids go to the day care. My wife and I are not liable for tax on box 3 income (spouse is diplomatic and I benefit from 30% ruling anyway).

My accountant said that I must specify the overseas asset values (the 'vermogen') within the "box 3 income" section (fields 4a - 4e) on the 2019 Opgaaf Wereldinkomen form regardless of tax liability. However, the belastingdienst advice line, after some to-ing and fro-ing on the phone, told me that in my situation I should not be specifying values for this section on the Opgaaf Wereldinkomen form in order for the Kinderopvangtoeslag calculation to be correct. I am getting completely conflicting instructions which is frustrating. Any idea who is right?!

Additionally, regarding the estimated income figure that I plug into the 'mijn toeslagen' website from which the payments are calculated and updated, should I just be specifying the box 1 income here (field 2v on the Opgaaf Wereldinkomen form), or should I include the deemed income from worldwide assets (ie. field 6a, which for me is 2v + 4e) ?

Any advice would be very much appreciated. I feel I'm being misinformed.

ujk

Hi,

I am in a similar situation. Did you manage to get any more information on this?
It would be helpful if you can share.

Thanks

mjsp

I never shared the answer to this, and I figured that I should do for anyone searching.


The answer was that yes, I should be specifying everything on the Opgaaf Wereldinkomen form, regardless of tax liability. In my case, it is used only to calculate the kinderopvangtoeslag amount that we are eligible to receive, which bares no relevance to the tax liability. ie. the benefit received from kinderopvangtoeslag is more in line with your true wealth rather than your tax-liable wealth. The one exception I found to this was with the 30% ruling, where you still specify the 'reduced' gross salary in the box 1 part.


The figures presented do not get used for the tax return, but as far as I know, the information entered is still shared among the belastingdienst departments (maybe should they ever wish to question it).


Additionally, in situations where you claim kinderopvangtoeslag and you have property abroad etc, if you can calculate the figures in advance, then it is better to use that total income figure from the end of the Opgaaf Wereldinkomen form as the estimated income figure that you plug in to the kinderopvangtoeslag website, rather than the one calculated using that online tool that they provide.  This is because they ultimately correct it later on the final decision to be the exact figure that you presented on the Opgaaf Wereldinkomen form, which can then involve a repayment. The online tool is just not broad enough to cover the broader complicated cases. In any case, 'it all comes out in the wash' once they've made the final decision.

3Josh

Thanks for the followup! Valuable information.

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