When am I eligible for exemption?
In order to check your eligibility for exemption, we look at several factors.
Capital
The total amount on your bank account must not exceed the monthly social welfare benefits norm valid for you, plus:
- your net living expenditure;
- your net medical expenditure;
- any rent and health insurance supplements received;
- any child-based budget received.
Moreover, your income may not exceed the social welfare benefits norms as described below:
Income, health insurance premiums and living costs
| Younger than 65 |
100% |
| monthly amount | |
| Married couples | 1,466 Euros |
| Single or single parent | 1,026 Euros |
| 65 and older | 100% |
| monthly amount | |
| Married (1 partner is 65+) | 1,636 Euros |
| Married (both partners are 65+) | 1,646 Euros |
| Single or single parent | 1,202 Euros |
| Standard health insurance premium | per month |
| Married couples | 75 Euros |
| Single or single parent | 35 Euros |
| Living costs | per month |
| Maximum amount of rent permitted in the calculation | 720.42 Euros |
| Standard amount by which we reduce the living costs | 211.68 Euros |
Car
Do you own a car, and are you applying for exemption? Your car may not be valued at more than 2,269 Euros.
At which moment should I apply for exemption?
You should do this as quickly as possible after you have received the tax bill, and definitely before the payment period has expired.
Have you already paid, or paid a part of, the bill and do you wish to apply for exemption after all? You should do this within 3 months of payment, or your last instalment.
Has the payment period already expired when you apply, and have you not already paid? We will send you a reminder. Subsequently, we increase the bill by adding recovery costs. The recovery costs will not be charged until after the final demand and the writ of execution have been sent. Only after we have received the payment, or payments, due, will we process your application. You will not be granted exemption for the recovery costs.
Which standard applies as a cancellation standard?
Until January 1, 2018, we applied the norms of the Participation Act (Pw) as a remission standard. From January 1, 2018, this is the so-called commuter standard. The theory behind this standard is that people who live in with people who apply for remission can report on the costs. More information about this fare standard and the consequences for remission can be found in the following document (only in Dutch):
Will I be given a postponement of payment if I apply for exemption?
While we are processing your application for exemption, you will be given postponement of payment.
Do you pay by direct debit? The deductions from your bank account will continue. We are unable to stop these payments temporarily. If you are granted exemption, we will refund the excess you paid to your bank account.
When should I apply in writing for exemption?
In the following cases, an application for exemption must be made in writing:
- you receive income from DUO/study grant;
- you own your own home;
- you receive alimony payments or a pension from abroad;
- you are a single parent with a child living at home, who is older than 21 and earning an income.
How do I make a written application?
- use the form (or request the form by phoning 14 040);
- Complete the form online and print it if necessary;
- Sign the form, attach any documentary evidence required and send it by e-mail to gemeente@eindhoven.nl or by mail to: Gemeente Eindhoven, afdeling Heffingen en Invordering, Antwoordnummer 15019, 5600 VH Eindhoven. A postage stamp is not necessary.
Which documentary evidence should I attach to my written application?
The form explains which documentary evidence you will need. The list below contains a summary of all the documentary evidence we might require from you.
Income
- your last wage, pension and/or welfare benefits specification, or DUO specification;
- income from renting out and/or boarders;
- alimony received;
- Tax authority decision concerning 2019:
- provisional tax refund;
- advance on allowances received.
Expenses / debts
- specification of mortgage interest paid (annual statement) or rent specification;
- income tax refund, health, rent and/or childcare allowances received;
- copy of health insurance policy;
- alimony and social assistance recovery payments paid.
Capital
- car registration papers;
- proof of the indispensability of the car;
- statements from all bank and savings accounts and salary savings schemes, showing totals;
- documentary evidence of the allocation of a Personal Budget (PGB).
Can I apply for exemption from payment of a dog licence?
Yes, certainly, but only for one dog. The exemption amounts to 77 Euros, in 2019.
Can I apply for exemption if I am self-employed?
As an entrepreneur or company, you are not eligible for exemption from municipal taxes. Only if you are a self-employed entrepreneur who also receives welfare benefits, or supplementary income, through the Participation Act or Bbz scheme, can you apply for exemption for the tax bill you received as a resident.
Heb ik als student met een studieschuld én spaarsaldo recht op kwijtschelding?
Wanneer je als student meer geld op je bankrekening(en) hebt staan dan de geldende kwijtscheldingsnorm is dit een reden om jouw kwijtscheldingsverzoek af te wijzen. Het hebben van een studieschuld verandert hier in principe niks aan.
Het kan zijn dat je jouw studiefinanciering spaart om later de studieschuld terug te betalen. Het bedrag dat je hebt verkregen via de Wet Studiefinanciering of Wet tegemoetkoming onderwijsbijdrage en schoolkosten in de vorm van een lening wordt vrijgesteld van het totale vermogensbestanddeel. Hier zijn echter strenge voorwaarden aan verbonden waar in de praktijk vaak niet aan voldaan kan worden:
- Je kunt door middel van kopieën van de (spaar)rekening(en) aantonen dat het spaartegoed enkel is opgebouwd uit het leningdeel.
- Tussentijds mogen er geen bedragen voor andere doeleinden van de (spaar)rekening(en) zijn afgeschreven.
Where can I find more information about an exemption?
The following documents contain more information about exemptions:
(only available in Dutch)
Wat is geautomatiseerde kwijtschelding?
Wij kunnen je geautomatiseerd kwijtschelding verlenen. Heb je vorig jaar kwijtschelding gekregen? En heb je ons toen toestemming gegeven ieder jaar te controleren of je kwijtschelding kan krijgen? Dan laten wij het Inlichtingen bureau controleren of je dit jaar in aanmerking komt voor geautomatiseerde kwijtschelding. Het Inlichtingen bureau controleert dan:
- bij de Belastingdienst hoe hoog uw bank- en spaartegoed is;
- bij het UWV wat jouw inkomen is;
- bij de RDW welke voertuig(en) je hebt.
Krijg je kwijtschelding omdat wij dit automatisch gecontroleerd hebben? Dan staat dit op het aanslagbiljet. Je hoeft kwijtschelding niet zelf nog aan te vragen.
Heb je geen geautomatiseerde kwijtschelding gekregen? Vraag dan zelf kwijtschelding aan. Ga hiervoor naar de digitale belastingbalie.
Ik zit in de schuldsanering. Waarom krijg ik geen kwijtschelding?
In de wet staat dat we geen rekening mogen houden met schuldsanering of schuldbemiddeling. Als we jouw inkomen berekenen, kijken we dus niet of er beslag is gelegd op jouw inkomen of dat je leefgeld krijgt. We moeten het maandinkomen berekenen als ware dat er geen beslag ligt op het inkomen of dat er geen afdracht is naar de boedel.