BOX 1
In Box 1 you are taxed on your 'income' earned from former and current activities. This includes, amongst others:
all salary payments (including bonuses, stock option exercises, severance payments, etc.);
income from your proprietary business
income earned as an freelancer, artist or professional athlete
alimony payments received
pension distributions
social security distributions
certain annuity distributions
deemed income from ownership of your primary home
The extent of the income that will be subject to Dutch taxation will depend on your Dutch tax residency status
From this income, you are allowed to claim certain deductions such as:
deduction for mortgage interest payments on qualifying loans for your primary home
deduction for contributions to qualifying retirement accounts
deduction for contributions made for loss-of-income insurance
The net of your income and deductions is taxed at progressive tax rates.