Financial information for treaty-entitled persons

There may be various reasons why you have underpaid your contribution. The most common reasons for a high annual statement are explained below.

Read more on reasons why you have underpaid your contribution

The costs of healthcare abroad are often lower than they are in the Netherlands. One country may have a more extensive statutory care package than another. In some cases that means that healthcare is more expensive in that country, but generally the healthcare in your country of residence is cheaper. We refer to the ratio between the costs in the two countries as the country of residence factor.

We use the country of residence factor to adjust your healthcare contribution according to the level of healthcare in your country of residence. The Minister for Health, Welfare and Sport determines the country of residence factor annually for the treaty countries. If healthcare in your country of residence becomes more expensive, the country of residence factor also increases. You then have to pay a higher contribution.

Read more on country of residence factors

By 30 September of each year you will receive an annual statement for the previous year. The CAK has an obligation to provide this.

Has the Tax and Customs Administration notified us of the level of your worldwide income (Belastingdienst.nl)? If so, you will receive a final annual statement. This annual statement is based on your worldwide income. We will also apply the tax credits that you have applied for.

If we do not have any information about your worldwide income, you will receive a provisional annual statement first.

More information about your final annual statement

Do you live in a treaty country and do you pay an income-dependent contribution under the Long-Term Care Act (Wlz)? In that case you may be entitled to a number of tax credits. This will reduce your Wlz contribution, although it can never drop below EUR 0.

We process the following tax credits automatically:

  • general tax credit
  • elderly person’s tax credit
  • single elderly person’s tax credit
  • general tax credit for a partner with no income who is included under your policy and registered with us.

Find out more about which tax credits you can apply for

 

A special tax credit is available if your partner earns no or very little income. In some cases we apply this tax credit automatically and sometimes you will have to apply for it.

Read more on this extra tax credit

We will transfer the amount to you as quickly as possible and within 6 weeks at the most. We can only do that if we have your bank account number.

Have you not yet given us your bank account number? In that case complete the form Notification of bank details for treaty-entitled persons (12.05.2021, PDF,  499 kB), sign it and return it to us. As soon as we have processed your details we will transfer the amount to you.

There are a number of tax credits that we do not process automatically. However, you can ask us to apply these to your contribution retrospectively. We will then deduct the credit from your income-dependent Wlz contribution. You can ask us to apply the following credits:

  • Tax credit for social investments and/or direct investments in venture capital and cultural investments.
  • General tax credit for a partner with no or low income.

Find out more about lodging an objection

By 30 September of each year you will receive an annual statement for the previous year. The CAK has an obligation to provide this.

If we have not yet received your worldwide income from the Tax and Customs Administration, you will receive a provisional annual statement. We base this on the information relating to your Dutch income. No deductible items are taken into account in that case and we also do not yet apply all tax credits.

More information about a provisional annual statement

You must always settle your annual statement within 6 weeks.

This period starts from the date indicated on your final annual statement.

There is no limitation period for settling contributions. It is possible that you were already treaty-entitled in previous years, but did not receive an annual statement for those years.

You should therefore expect to receive an annual statement for any earlier years from us as well. If you have overpaid, we will refund the amount you are owed. If you have underpaid, you will need to make an additional payment. However, in most cases you can enter into a payment arrangement.

You must always settle your annual statement within 6 weeks. It is possible to enter into a payment arrangement with us. In that case different payment periods apply. If you do not have a payment arrangement and do not pay within 6 weeks, we will send you a reminder. You will then have a further 2 weeks to make the payment. If you still do not pay, we will send a payment demand. That is the last opportunity to settle the annual statement. You are given 2 weeks in which to do this.

If you have still not paid after receiving the reminder and the demand, we will engage a bailiff. The amount you have to pay is then increased, as you also have to pay the bailiff’s collection costs.

I am genuinely unable to pay

In some cases the bailiff informs us that at the present time you are genuinely unable to pay. We will then suspend the collection process temporarily. The bailiff will check once a year to see whether you are able to pay at a later point in time. If you can, the collection process will be restarted.

Yes, you can. If you have received a final annual statement and there is an additional payment to make, you can enter into an arrangement with us.

A payment arrangement can be entered into for a maximum period of 12 or 24 months. This depends on the amount you have to pay us.

When can I apply for a payment arrangement?

You can apply for a payment arrangement if you have received a final annual statement and there is an additional payment to make. A payment arrangement is entered into for a maximum period of 12 or 24 months. Which period applies to you depends on the amount you have to pay:

  • EUR 100 to EUR 600: you can enter into a payment arrangement for between 2 and a maximum of 12 months. The minimum instalment is EUR 50.
  • EUR 600 to EUR 2 400: you can enter into a payment arrangement for a maximum of 12 months.
  • More than EUR 2 400: you can enter into a payment arrangement for a maximum of 24 months.
  • In some cases we can depart from these periods.
  • Do you have a Dutch, German, Belgian, French, Portuguese or Spanish bank account? If so, it is best to set up a direct debit. You can then be sure that your instalment will be paid on time. Make sure you have a sufficient balance to cover the transfer.

How do I apply for a payment arrangement?

Call us on +31 88 711 5551.

You have received an annual statement because your family member was registered with us as a treaty-entitled person. If your family member has died, we send the annual statement(s) to his or her heirs. The statement contains a summary of the healthcare contributions that your family member paid to us and should have paid.

There are three possible scenarios:

  1. Your family member paid the contribution in full.
  2. Your family member overpaid for that year; the heirs then receive a refund.
  3. Your family member underpaid for that year; the heirs then have to make an additional payment.

Read more on the annual statement for a deceased family member

If you work in the Netherlands, you can receive help in the Netherlands with the settlement of your debts. This is referred to as the Amicable Debt Management Scheme for Natural Persons (Minnelijke Schuldsanering Natuurlijke Personen, MSNP). If the debt counsellor is affiliated to the Dutch Association of Municipal Money-Lending and Debt Counselling Institutions (NVVK), we will cancel a portion of your outstanding debt. This will be the amount remaining after we have received money via the debt assistance organisation.

Are you receiving assistance with the settlement of your debts in your country of residence? If so, we will assess your situation separately. This is because participation in a statutory debt management scheme differs from one treaty country to another.

Last modified on 03 June 2021

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