With the averaging scheme you can sometimes get a lot of money back from the taxes

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get a lot of money back from the taxes, Until May 1, you could file a tax return. Even though the period of filing a tax return is over, there is still a way to ask for money back: resources. How does that actually work? And is it also interesting for you to resource?

If you have filed the income tax return for 2021, you can submit a request for funds after you have received the final return from the Tax Authorities. “That is particularly interesting if you have had strongly varying income in recent years in Box 1 of work and home,” says Marjan Heemskerk, accountant and blogger of The Happy Financial.

“Especially because of the corona years, resources can now be very interesting.”

Marjan Heemskerk, accountant

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“By means, you take an average income over three consecutive years and then pay tax based on that average. Especially because of the corona years, this can now be very interesting.”

Heemskerk explains that it must be about considerable income differences. “That’s not about thousands of euros on an annual basis. But for the sake of convenience, take 20,000, 40,000 and 80,000 euros in consecutive annual incomes. Then it can get interesting. You can easily calculate this yourself on berekenhet.nl. You only have to fill in the details that the tool asks for on the basis of your final declarations.”

Threshold amount for funds

There is a threshold of 545 euros, so you will not get that amount back. “The tax for the resource minus the tax after the resource, minus that 545 euros is the amount you can get back. If you do not get a positive amount through the threshold, it makes no sense to submit a request for funds.”

“If you are eligible, you must send a simple letter to the tax authorities, in which you write that you want to submit a request for funds. The tax authorities will not actively approach you for this if you are eligible for this, you really have to do that yourself.” You can download this letter on the website of the Tax Authorities.

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Years must be sequential

It does not matter over which years you want to meditate, as long as it is only three consecutive years. “That can also be about 2018, 2019 and 2020, for example,” says Heemskerk.

The condition is that you submit the request within 36 months after the final declaration of the last averaging year. You can only fund a tax year once. You may therefore no longer use that year in another period of three years.

“This is also interesting for self-employed people or if you have a VOF. Then you may have to deal with varying income. But even if you have just graduated and now have a job, it can be interesting. Or if you have been employed and have now started for yourself and are still in the start-up phase. Wait for the final assessment of 2021, but also calculate other years.”

“The tax authorities will not fine you if they discover that you are not eligible for the averaging scheme.”

Marjan Heemskerk, accountant

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If you submitted the request, it will take up to eight weeks before you receive a response. “You don’t have to send your own calculation. The tax authorities will calculate it for you anyway. And of course it is not the case that you will be fined if it turns out that you are not eligible for the averaging scheme after all.”

Incidentally, the averaging scheme will be abolished as of 2025. The last period over which you can therefore fund is 2022-2023-2024.