toeslagrecht

De voorbeelden

Elk voorbeeld is één situatie met een bekende uitkomst, uit een publicatie van de Dienst Toeslagen of de Belastingdienst, of door het project gemaakt om een regel te testen. De regels worden tegen elk voorbeeld gecontroleerd.

The case corpus: one file per case, each with a stable id, the toeslag and year, the inputs the law needs and nothing else, the expected outcome and its source type (official, ruling, published, synthetic). Verified cases become the tests the encoding must pass. Format, verification and the absolute privacy rule (no name, BSN, address, kenmerk or partner's name, ever) are defined in CASES.md. Licence: CC BY-SA 4.0 (LICENSE-DATA). 200 published cases (the Dienst Toeslagen leaflets 2022, 2023, 2024, 2025 and 2026; the Dienst's Handboek Toeslagen — three worked examples 2022–2024 and the 2021 grenzen and drempelinkomen; the Toeslagenkaart 2020 — the first Dienst figures for 2020; the informatiebladen 2022–2026 — the maxima per month; every row of the Belastingdienst's 2025 and 2026 monthly tables, ids zt-<jaar>-tab-<zp|mp>-<inkomen>; the published income ceilings of 2022–2026 on the boundary euro) forty-four synthetic (2026: four; 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014 and 2013: the income ceilings computed from the text, for want of a leaflet; 2020 also the vermogenstoets on the grondslag sparen en beleggen and the lapsed art. 2 lid 5) and one hundred and thirty-five ruling (zt-2013-rul-001..004: a vaststelling 2013 of € 2.062 at a gezamenlijk toetsingsinkomen of € 18.035 and its herziening to € 493 at € 35.469 + € 1.576, met partner, ABRvS 15 maart 2017, ECLI:NL:RVS:2017:662; a definitieve vaststelling of € 1.060 at € 2.144 and its herziening to nihil at € 33.683, zonder partner, ABRvS 14 december 2016, ECLI:NL:RVS:2016:3324; zt-2014-rul-001..004: a voorschot of € 865 at a geschat toetsingsinkomen of € 17.333 and a definitieve berekening of € 814 at € 19.810, zonder partner, Hof Den Haag 28 maart 2017, ECLI:NL:GHDHA:2017:1067; a definitieve berekening of € 567 at € 22.518, zonder partner, ABRvS 15 maart 2017, ECLI:NL:RVS:2017:659; nihil at a gezamenlijk toetsingsinkomen of € 40.113 met partner, Hof Amsterdam 25 juni 2019, ECLI:NL:GHAMS:2019:2243; zt-2015-rul-001: a definitieve berekening 2015 of € 663 at a gezamenlijk toetsingsinkomen of € 27.886, met partner, ABRvS 13 februari 2019, ECLI:NL:RVS:2019:418; zt-2016-rul-001: a couple's 2016 zorgtoeslag herzien to nihil on a gezamenlijk inkomen of € 45.149, ABRvS 17 augustus 2022, ECLI:NL:RVS:2022:2397; zt-2016-rul-002 and zt-2017-rul-001: nihil for 2016 and 2017 at an aanvrager's verzamelinkomen of € 35.088 and € 35.358 met partner, ABRvS 10 mei 2023, ECLI:NL:RVS:2023:1843; zt-2017-rul-002: January 2017 alone, nihil at a gezamenlijk toetsingsinkomen of € 35.410 (maanden_aanspraak: 1), ABRvS 4 december 2019, ECLI:NL:RVS:2019:4069; zt-2019-rul-001/-002: the voorschot and the definitieve berekening 2019 of one couple, ABRvS 10 mei 2023, ECLI:NL:RVS:2023:1809; zt-2019-rul-003/-004: a voorschot of € 2.314 at € 5.063 and the definitieve berekening nihil on a grondslag sparen en beleggen of € 106.904 — the first vermogenstoets outcome in the corpus, with a reconstructed rendementsgrondslag input, see the case — ABRvS 17 augustus 2022, ECLI:NL:RVS:2022:2396; zt-2020-rul-001..003: a voorschot and two definitieve berekeningen 2020, ECLI:NL:RVS:2025:6164 and ECLI:NL:RVS:2024:4888; zt-2020-rul-004: € 722 at € 25.328 zonder partner, ABRvS 18 december 2024, ECLI:NL:RVS:2024:5262; zt-2022-rul-001/-002: a voorschot of € 1.336 at a geschat inkomen of € 3.628 and its herziening to nihil at € 47.000, ABRvS 9 oktober 2024, ECLI:NL:RVS:2024:4094; zt-2023-rul-001..003: a whole-year voorschot and two part-year amounts 2023, Rechtbank Midden-Nederland, ECLI:NL:RBMNE:2026:4437 — the part-year ones carry maanden_aanspraak: 11; one passes since Wzt art. 2 lid 5 was encoded on 2026-10-20 (DISCREPANCIES.md #9), the other differs by € 1 on the order of rounding, DISCREPANCIES.md #10; zt-2018-rul-001/-002: a voorschot of € 1.061 at a geschat gezamenlijk inkomen of € 28.304 and nihil at € 37.125, met partner — the first Dienst outcomes for 2018, with the Dienst's income ceiling € 35.996 quoted, Rechtbank Midden-Nederland 5 februari 2021, ECLI:NL:RBMNE:2021:668; zt-2019-rul-005/-006: a voorschot of € 1.093 at € 21.655 and a definitieve vaststelling of € 941 at € 22.779, zonder partner, Rechtbank Gelderland 10 maart 2022, ECLI:NL:RBGEL:2022:1259; zt-2019-rul-007/-008 and zt-2020-rul-005/-006: one aanvrager's 2019 and 2020 zorgtoeslag, nihil at the first registered incomes (€ 36.428, € 41.466) and € 1.189 / € 1.250 at the corrected ones (€ 18.214, € 20.733), Rechtbank Noord-Holland 7 maart 2024, ECLI:NL:RBNHO:2024:2245; zt-2020-rul-007/-008: a voorschot of € 1.250 at a geschat inkomen of € 0 and the definitieve vaststelling nihil on a grondslag sparen en beleggen of € 99.000 — the second vermogenstoets outcome, reconstructed input as in zt-2019-rul-004 — ABRvS 30 augustus 2023, ECLI:NL:RVS:2023:3323; zt-2020-rul-009: a couple's voorschot of € 1.238 at € 21.980 + € 8.000, Rechtbank Rotterdam 20 oktober 2021, ECLI:NL:RBROT:2021:10386; zt-2021-rul-001..006: the first Dienst outcomes for 2021 — a voorschot of € 1.287 at € 9.439 and the definitieve vaststelling of € 54 at € 30.913 (Rechtbank Den Haag 1 december 2023, ECLI:NL:RBDHA:2023:19139; ABRvS 20 november 2024, ECLI:NL:RVS:2024:4751), € 1.287 at € 12.242 and nihil at € 44.615 (Rechtbank Zeeland-West-Brabant 29 oktober 2024, ECLI:NL:RBZWB:2024:7431), € 487 at € 27.725 and a voorschot of € 1.289 at € 14.766 that the text does not reproduce (€ 1.287; DISCREPANCIES.md #11, open) (Rechtbank Noord-Nederland 27 februari 2024, ECLI:NL:RBNNE:2024:632); zt-2021-rul-007/-008: a voorschot of € 1.287 at € 17.848 and a herziene definitieve berekening of € 1.091 at € 23.280, zonder partner, Rechtbank Den Haag 10 december 2024, ECLI:NL:RBDHA:2024:23678; zt-2021-rul-009/-010: a herzien voorschot of € 1.287 at € 18.500 and a definitieve berekening of € 600 at € 26.894, zonder partner, Rechtbank Noord-Holland 4 april 2024, ECLI:NL:RBNHO:2024:3591; zt-2020-rul-010..012: a voorschot of € 1.250 at € 3.439, a herzien voorschot of € 1.786 at a gezamenlijk € 25.939 (which the ruling calls a 2021 voorschot; the case reads it as 2020 and says why) and the definitieve vaststelling nihil at € 20.286 + € 25.185, Rechtbank Oost-Brabant 20 maart 2025, ECLI:NL:RBOBR:2025:1536; zt-2022-rul-003 and zt-2024-rul-001: a verdragsgerechtigd couple in Polen, nihil at € 22.433 (2022) and at € 31.565 (2024) with the woonlandfactoren 0,1829 and 0,1613 — the first decisions in the corpus that apply a woonlandfactor to a stated income, and the first Dienst outcome for 2024 — Rechtbank Midden-Nederland 26 september 2024, ECLI:NL:RBMNE:2024:5552; zt-2024-rul-002: a voorschot of € 2.833 at € 21.441 + € 821 that the Dienst computed without the woonlandfactor it later applied, Rechtbank Midden-Nederland 17 september 2025, ECLI:NL:RBMNE:2025:4925; from the sweep of decisions 2015–2020, read 2026-10-28: zt-2013-rul-005/-006 (€ 1.060 at € 12.922, € 1.002 at € 19.708, Rechtbank Noord-Holland, ECLI:NL:RBNHO:2020:2696), zt-2013-rul-007 (nihil at € 62.145 met partner, ECLI:NL:RVS:2016:2600), zt-2013-rul-008 (nihil at € 31.028 — the text's € 15,78 falls under the € 24 minimum of Awir art. 14 lid 5, the first such case — ECLI:NL:RVS:2018:768), zt-2014-rul-005/-006 (€ 865 at € 14.591, € 699 at € 21.073, ECLI:NL:RVS:2018:3454), zt-2014-rul-007 (nihil at € 40.775, ECLI:NL:RVS:2019:51), zt-2015-rul-002 (€ 495 at € 22.797, ECLI:NL:RVS:2018:1514), zt-2015-rul-003 (nihil at € 27.104, Rechtbank Den Haag, ECLI:NL:RBDHA:2018:3299), zt-2015-rul-004/-005 (nihil at € 58.340 and € 35.695 met partner, ECLI:NL:RVS:2018:664 and ECLI:NL:RVS:2018:133), zt-2016-rul-003 (nihil at € 29.027, ECLI:NL:RVS:2020:2416); read 2026-10-29: zt-2017-rul-003 (nihil at € 26.121 for a verdragsgerechtigde in Duitsland with the woonlandfactor 0,8372 — the text's € 8 falls under the € 24 minimum of Awir art. 14 lid 5 — Rechtbank Midden-Nederland, ECLI:NL:RBMNE:2020:4351), zt-2015-rul-006 and zt-2016-rul-004 (nihil on a grondslag sparen en beleggen of € 391.765 and € 479.973, the income not stated and entered as € 0, reconstructed input as in zt-2019-rul-004, Rechtbank Den Haag, ECLI:NL:RBDHA:2021:2781); from the looser-filter pass of 2026-10-29: zt-2019-rul-009 (€ 640 at € 25.000, Rechtbank Midden-Nederland, ECLI:NL:RBMNE:2020:5266), zt-2016-rul-005 (€ 439 at a gezamenlijk € 30.670 met partner — the ruling's two component incomes add up to € 31.674; the case says why it takes € 30.670 — Rechtbank Zeeland-West-Brabant, ECLI:NL:RBZWB:2018:2319), zt-2016-rul-006/-007 (€ 945 at € 26.901 and € 761 at € 28.272 met partner, ECLI:NL:RVS:2018:3958), zt-2014-rul-008 (€ 82 at € 27.840, ECLI:NL:RVS:2018:317), zt-2015-rul-007/-008 (voorschotten of € 942 at € 443 and € 2.655, ECLI:NL:RVS:2017:2138 and ECLI:NL:RVS:2017:3139); from 2026-10-30: zt-2013-rul-009 (nihil for 2013 on a stated grondslag — spaartegoeden € 101.043 + groene beleggingen € 18.000 − heffingvrij vermogen € 21.139 = € 97.904, ABRvS, ECLI:NL:RVS:2015:3282) and twenty-eight cases from twenty-two rulings of the 2021–2026 digest — the first 2018 outcome on the afbouw line zonder partner (zt-2018-rul-003, € 445 at € 25.598, ECLI:NL:RVS:2021:2281) and two more for 2018, ten for 2019 (zt-2019-rul-010..019), eight for 2020 (zt-2020-rul-013..020), two for a couple in Duitsland in 2017 (zt-2017-rul-004/-005, ECLI:NL:RBMNE:2022:946, the Dienst's arithmetic quoted), a sixth vermogenstoets decision (zt-2016-rul-008, ECLI:NL:RVS:2023:2951) and four 2022 decisions met partner (zt-2022-rul-004..007); two of these carry discrepantie: 12 and 13 (DISCREPANCIES.md); and seven from a sweep over every rechtsgebied — zt-2025-rul-001/-002, the first 2025 outcomes (€ 108 at € 39.100 and nihil at € 70.000, ECLI:NL:RBDHA:2026:9882), zt-2020-rul-022 (nihil on a stated vermogen of € 132.516, ECLI:NL:RVS:2025:3957), zt-2020-rul-021, zt-2023-rul-004, zt-2019-rul-020, zt-2022-rul-008; from 2026-11-01: twenty-two cases from twelve rulings read in full — eight for 2022 (zt-2022-rul-009..016, among them a one-euro difference, zt-2022-rul-016 with discrepantie: 14, and a vermogenstoets nihil on a rendementsgrondslag of € 165.827), four for 2024 (zt-2024-rul-003..006: a voorschot at a negative partner income, the Dienst's ceiling € 47.368 confirmed, € 34 for a whole year), three for 2020 (zt-2020-rul-023..025, the first negative toetsingsinkomens), the first 2018 outcome with the Belgian woonlandfactor (zt-2018-rul-006, € 705 at € 1.609, ECLI:NL:RBMNE:2023:6045) and a 2017 nihil for the same aanvrager, vermogenstoets outcomes for 2013, 2018 and 2023 (zt-2013-rul-010, zt-2018-rul-007, zt-2023-rul-005), and two for 2019 (zt-2019-rul-021, € 1.169 at € 29.413 + € 0; -022, nihil on a partner's NiNbi of € 75.806); from 2026-11-02: zt-2017-rul-007 and zt-2018-rul-008 — a verzekerde with a verdragsgerechtigde partner in Marokko, € 533 (2017) and € 594 (2018) as the Dienst computed them, where the Afdeling ruled otherwise and the encoding returns undetermined, DISCREPANCIES.md #16, ABRvS 26 mei 2021, ECLI:NL:RVS:2021:1071 and :1072); none verified yet — a ruling case becomes verified when a named human has confirmed its inputs against the ruling (CASES.md; ASKS.md 9). A published case is a check of the publisher's method, never a verification (CASES.md). A case may carry discrepantie: <n>: the entry of DISCREPANCIES.md that explains why the encoding differs from its expected outcome; when that entry is government or law, the failure is reported as explained and does not block, even once the case is verified — the case keeps the decision's amount, the encoding keeps the text's.

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