Have you incurred high healthcare costs in Utrecht that are not reimbursed? You may be able to deduct a portion as specific healthcare expenses in your tax return.
What Qualifies as Specific Healthcare Costs?
In Utrecht, you can deduct certain unreimbursed healthcare costs from your taxable income. These are expenses that you have paid yourself and that are not (fully) covered by your insurance.
Which Healthcare Costs Are Deductible?
- Prescription medication
- Aids such as glasses or orthopedic insoles
- Additional in-home assistance due to illness
- Travel expenses for medical visits
- Costs for a medical diet
- Additional expenses for clothing or bedding due to illness
- Personal contributions for the Social Support Act (Wmo) or Long-term Care Act (Wlz)
What Is Not Deductible?
- Health insurance premiums
- Deductible excess amounts (own risk)
- Costs that are reimbursed
- Expenses for a healthy lifestyle
Threshold Amount and Calculation
There is an income-dependent threshold for the deduction of healthcare costs:
| Income Threshold | Threshold Amount |
|---|---|
| Up to €8,603 | €145 |
| €8,603 - €46,661 | 1.65% of your income |
| Above €46,661 | €770 + 5.75% of the amount above €46,661 |
Only the amount exceeding this threshold qualifies for deduction.
Assistance in Utrecht
For legal questions regarding healthcare costs and taxes, you can contact the Legal Counter Utrecht at Catharijnesingel 55. Additionally, the District Court of Midden-Nederland, located at Vrouwe Justitiaplein 1, handles disputes related to tax matters.
Frequently Asked Questions About Healthcare Costs
Is the deductible excess (own risk) deductible?
No, neither the mandatory nor voluntary deductible excess can be deducted as healthcare costs.
Do I need to keep proof of expenses?
Yes, keep all receipts and invoices for at least 7 years. The Tax and Customs Administration may request these during an audit.
Can I deduct costs incurred by my partner or children?
Yes, healthcare costs of your tax partner and children under the age of 27 can be added to your deductible expenses.