inkomstenbelasting-boxen

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.