nietaftrekbare

Nietaftrekbare is a Dutch term used in taxation and accounting to describe expenses or costs that cannot be deducted from the tax base. The adjective refers to amounts that do not qualify for tax relief and therefore do not lower taxable income.

The concept is applied in both personal income tax and corporate taxation. It contrasts with aftrekbare costs, which may be deducted under applicable rules, and with costs that are partly deductible under specific limits. The classification of an expense as nietaftrekbaar depends on the nature of the cost and its relation to generating income, as well as prevailing tax regulations and any relevant exemptions.

Typical examples of nietaftrekbare posten include fines and penalties imposed by authorities, private or non-business related costs, and expenses that have no direct connection to earning income or maintaining business operations. In addition, some representation or entertainment costs may exceed deductible limits or be forbidden as deductions. Certain regulatory penalties, sanctions, or non-business related gifts are commonly nietaftrekbaar.

In practice, nietaftrekbare kosten affect financial reporting and tax filing in different ways. They reduce the accounting result for the period, but they do not reduce the tax base for which tax is calculated. Taxpayers may need to adjust their tax return to distinguish between deductible and nietaftrekbare items, ensuring that only eligible costs are claimed as deductions while nietaftrekbare items are disclosed as non-deductible in the tax computation.

See also aftrekbare kosten, fiscale regels.