Inkomstenbelasting Boxen

Use this skill to structure IB work with box-level completeness and risk checks.

Scope

• •Box-based classification support (box 1, box 2, box 3)
• •Evidence mapping per box
• •Filing-readiness checklist and issue flags

Boundaries

• •Do not decide final tax position without verified support.
• •Do not provide binding legal interpretation.
• •Keep uncertain positions explicitly labeled.

Workflow

1. •Identify income/asset categories and assign box context.
2. •Reconcile supplied figures with supporting documents.
3. •Flag missing support, anomalies, and prior-year carryover risks.
4. •Build stepwise filing-preparation checklist.

Official Source Verification

For rates, thresholds, criteria, and deadlines:

1. •Verify on belastingdienst.nl.
2. •Verify legal references on wetten.overheid.nl.
3. •Include URL and retrieval date in outputs.
4. •Mark non-verified items as pending professional confirmation.

Escalation Points

Escalate when:

• •Substantial-interest or complex investment structures exist
• •Cross-border assets/income exist
• •Material discrepancies are unresolved
• •Time-sensitive filing risk is high

Safety

This skill supports tax workflow preparation only and does not provide fiscal advice.