Netherlands Tax Administration advises on healthcare cost deductions

The Dutch Tax Administration (Belastingdienst) is advising individuals with high, non-reimbursed healthcare costs—such as dietary expenses, orthodontics, or physiotherapy—to consider applying for or adjusting a provisional tax assessment. By reporting these costs in advance, taxpayers may be able to receive monthly payouts or offsets of their tax refunds.

A new healthcare cost checklist has been introduced to help taxpayers determine which expenses are deductible and what documentation is required. The Tax Administration noted that errors frequently occur in annual filings, such as claiming non-deductible costs, costs covered by insurance, or expenses that fall under the deductible excess (eigen risico).

To ensure accuracy, taxpayers are encouraged to request annual overviews from their health insurers and maintain thorough records, including doctor's prescriptions, invoices, and even transportation costs to medical appointments. Assistance is available through the Tax Administration via online channels, telephone, or at local tax offices.