Monthly income from a benefit from persons abroad (from 01-01-2001)

Description

This bus component contains for persons the calculated monthly amounts of income from a benefit from abroad on the basis of the annual tax amount from the income tax return. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology The file is of the bus type. For a bus, dates are linked to states (the entity’s attribute values set). If the state of an entity changes, a new record is created with the initial validity of the date on which the change in attribute values occurred. The old record is then closed by filling the final validity. The data is primarily derived from the Income Production System (IPS). The file is ultimately based on declarations of income from previous employment abroad. These are always annual amounts. Because the income tax does not provide information about the start date and end date of the benefit, it is assumed that the persons with income from a benefit from abroad have had this benefit throughout the year unless the person in question has died (information from the DPA). If the person has died, the final validity of the record is equated to the death date. For the 2009 and 2010 reporting years, the whole population is from the IPS (i.e.: persons who have died during the year as well as persons residing abroad) are also supplied. For the years 2001 to 2008, the IPS had supplied the population at the end of the reporting year and excluding persons residing abroad. That is why that subpopulation has been added from the old (for revision) SSB. The amounts of benefits abroad, i.e. annual amounts, are distributed over the months. The monthly amounts are therefore artificially determined and do not concern real ‘measurements’. Data on the income tax return are only complete 3 years after the reporting year because it is possible to apply for a postponement from the Tax and Customs Administration. Since the data in this stock are previously delivered, the population is not fully represented. That is why a part is imputated. Examples: VB 1. A person with a benefit from abroad reported an amount of EUR 1200 in 2008 and 2009. In both 2008 and 2009, the monthly amount was EUR 100. This is represented in the file by a record with initial validity 20080101 and final validity 20091231 and a monthly amount of EUR 100. VB 2. A person with a benefit from abroad gave an amount of EUR 1800 in 2008 and EUR 1200 in 2009. In 2008, the monthly amount was EUR 150 and in EUR 2009100. This is represented in the file by two records, one with initial validity 20080101 and final validity 20081231 and a monthly amount of EUR 150 and a subsequent record with initial validity 20090101 and final validity 20091231 and a monthly amount of EUR 100. VB 3. A person with a benefit from abroad declared an amount of EUR 1001 in 2006. He/she died on March 15, 2006 according to the GBA. The EUR 1001 is earned in 74 calendar days. The month of March is awarded a monthly amount of 15/74 x 1001 = EUR 203. The remainder (EUR 798) is allocated equally to the months of January and February: EUR 399 each month. In the file this is represented as follows: a record with the initial validity of 20060101 and final validity 20060228 and a monthly amount of EUR 399 and a record with the initial validity of 20060301 and final validity 20060315 and a monthly amount of EUR 203. ### Population The population of the bus component consists of all persons who have reported a benefit from abroad via income tax. In addition, as of the 2011 reporting year, it concerns persons who belonged to the population of the Netherlands on 1 January of the year.

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Tags

  • microdata
  • data-governance-act
  • odissei
  • inkomen-arbeid-buitenland
  • dga

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