FREQUENTLY ASKED QUESTIONS ABOUT INCOME TAX RETURN
Aggregate family income is your total (gross) income formed by your combined income of your boxes 1, 2 and 3. If you have a tax partner throughout the whole year, you must also take this partner’s income into account.
A company car, owned by your employer or your company, at an employee’s disposal is deemed by the Dutch tax office as an income component (benefit in kind) since you (may) also benefit from it in private. The taxation of a company car at the disposal of an employee is a salary top-up (bijtelling in Dutch) over which the employee is charged wage tax.
How much salary top-up for your company car?
A salary top-up applies for employee’s whom have a company car at their disposal. For sole traders a profit top-up applies. The top-up salary is a percentage of the list price in the Netherlands of the passenger car or van. The percentage is a function of CO-2 emission of the car. The rate is set annually. For 2019, the applicable top-up salary rate can be found in below table.
|Top-up rate 2019||CO-2 emission (in gr/km)||Fuel Type|
|4%||0||Hydrogen vehicle, other zero emission vehicles with a list price below € 50,000|
|22%||more than 0||All other fuel types|
The salary top-up (bijtelling) is calculated by applying the top-up rate to the list price of the vehicle in the Netherlands. Over the amount calculated wage tax is charged for by the Dutch tax office.
List price of a company car
The salary top-up (bijtelling) is derived from the value of the car. This value is determined by the list price, including VAT and motor tax (BPM) in the Netherlands of the passenger car or van. The value of any additions or accessoires of the car should also be included in value of the car. If the car is imported from outside the Netherlands without BMP, than this value van be excluded from valuation.
Cars older than 15 years are valued by the current economic value instead of the list price.
An employee has the disposal over a company car, which runs on petrol. The list price of the company car in the Netherlands is € 30,000, including VAT and motor vehicle tax (BPM). The employee’s annual salary top-up is 22 % x € 30,000 or € 6,600. Over this amount wage tax will be charged. For an employee with an annual salary of € 45,000, the tax for private use of the company car is 38.10% (2nd tax bracket) of € 6,600 or € 2,514 per year.
No salary top-up (bijtelling) applies for a company car at the disposal of an employee or sole trader if the car is being used privately for less than 500 km per year. The Dutch tax office requires a detailed record keeping administration of all rites (both business and private) to qualify for the exemption. Several commercial apps are available to keep track of the required rite details of a company car.
Alternatively, if an employer prohibits and enforces that a company car is not being used outside working time, no salary top-up (bijtelling) applies. Note that the tax office requires that your employer has taken adequate measure to prevent private use of the company car.
The following items apply for deductible expenditure Box 1:
- Employee’s allowance;
- Deduction of mortgage interest and other deductible expenditure;
- Expenditure on income insurance: annuities and other premiums;
- Offsettable losses from employment and home ownership;
To avoid a situation in which you have to pay tax in several countries, you are entitled to an income tax relief in the Netherlands, the so-called double tax relief. We calculate the double tax relief per box based on the tax that you have to pay for each box. The double tax relief cannot exceed the amount of tax you owe in the box concerned. This means that any taxable income in the other boxes is not taken into account when calculating the relief in 1 box. However, your income from abroad must have a positive balance. To see more, click here.
n 2008, you are entitled to the elderly person’s tax credit if you meet the following conditions:
- You are 65 or older on 31 December 2014;
- Your total income in 2014 in Boxes 1, 2 and 3 does not exceed € 35,770;
The elderly person’s tax credit amounts to € 1,042 in 2014.
Single elderly person’s tax credit
You qualify for the single elderly person’s tax credit if you receive a statutory old age pension (AOW) for single persons.
The single elderly person’s tax credit amounts to € 429.
If you receive wages or a salary and certain conditions are fulfilled, you can deduct expenses of commuting by public transport. Seafarers are entitled to a seafarers’ allowance on certain conditions. No other work-related expenses can be deducted.
If you have a pension shortfall and you took out an annuity policy with a life insurance company to make up this shortfall, you may – on certain conditions – deduct the premiums paid, up to specific maximum amounts. Briefly put, you will have a pension shortfall if you build up less pension than necessary to obtain a retirement provision (including AOW benefits) equalling 70 per cent of your earned income. In this connection, it is assumed that you build up pension over a 35-year period. The additional amount you can deduct because you have a pension shortfall is known as the ‘annual margin’.
The maximum amount you may deduct in annuity premiums depends on the size of your income and the increase in your pension entitlements, among other things. The decisive factor in this connection is your income in the previous calendar year. To be eligible for a deduction of premiums in 2008, you should pay your annuity premiums before 1 April 2009. The deadline with regard to self-employed person’s annuity schemes is 1 July 2009.
Other premiums are deductible as well. The deduction of these premiums is not restricted to a maximum deductible amount. This involves the following premiums:
- premiums towards occupational disability insurance for yourself;
- premiums towards annuities for handicapped major children or grandchildren;
Examples of extraterritorial costs for the 30 percent facility are:
- additional costs for maintenance because prices in the Netherlands are higher than those in the country you come from
Examples of these extra expenses include meals, gas, water and electricity.
- costs for a trip to the Netherlands to get acquainted with the country, possibly with your family, for example to look for a house or a school
- costs to apply for or convert official personal documents, such as residency permits, visas and driver’s licences
- costs for medical tests and vaccinations for the stay in the Netherlands
- double accommodation costs if you keep your residence in the country you come from
For example, hotel costs.
- additional (including initial) accommodation costs
- storage costs for that part of your household effects that you do not move to the Netherlands
- travelling costs to the country where you come from, for example a family visit or a family reunion
- additional costs for having the income tax return filled in if this is more expensive than having the return filled in by a comparable tax adviser in the country you come from
- costs to follow a course to learn the Dutch language for you and the family members staying with you
- additional (non-business) costs for telephone calls to the country you come from
You will need the consent of the Dutch Tax Office in order to make use of the 30 percent facility for incoming employees. For this, you can file an application, together with your employer, using the form ‘Verzoek toepassing 30%-regeling’. You can download this form (‘Application for the 30 percent facility to be applied‘, only available in Dutch) or call the Tax Information Line Non-resident Tax Issues.
Tax Information Line for Non-resident Tax Issues
Telephone number: (055) 538 53 85
From abroad +31 555 385 385
Monday to Thursday: 08.00 – 20.00 hours. Friday: 08.00 – 17.00 hours.
All taxpayers are entitled to the general tax credit. Your employer or benefits agency already takes the general tax credit into account when withholding wage tax and national insurance contributions. Partners are entitled to this tax credit individually. If one of the partners has little or no income, (lower than approximately € 6,150), and therefore does not (fully) utilize his or her own tax credit, this partner – subject to conditions – can receive a payout of (a part of) the amount from the Tax and Customs Administration, for instance in the form of a provisional refund.
If you are younger than 65, the general tax credit in 2018 will be maximal € 2,265. If you are 65 or older, the tax credit will be maximal € 1,157.
On 1 January 2006, the Health Care Insurance Act (Zorgverzekeringswet) entered into force. This new act has put an end to the difference in premiums paid under the Compulsory Health Insurance Act (Ziekenfondswet) and private insurance schemes. Anyone who is insured under the Exceptional Medical Expenses Act (Algemene Wet Bijzondere Ziektekosten, AWBZ), with the exception of military personnel in active service and conscientious objectors for the purposes of the AWBZ, will be obliged to take out basic insurance with a care insurer. For the basic insurance you will have to pay a premium to the insurer. This is known as the nominal premium. Depending on your income and family situation, you may be eligible for an allowance in respect of this premium: the health care allowance. For more information, click here.
If the Dutch Tax Office sends you an invitation to file your income (tax), you are required to follow-up on their request. Your income tax exempt status will not be affected if your file your income tax. If you have not received an invitation to file your income tax, you may still be required to declare your income to the Dutch Tax Office. This could be the case if your received an allowance, for which the Dutch Tax Office needs to determine your actual (world) income for the calendar year for which you received the allowance. You will receive a form from the Dutch Tax Office to declare your world income or your Not in the Netherlands taxed income (NiNBI). No action is required from you until you receive an invitation from the Tax Office
The income from other activities is taxed in Box 1 and consists of all the revenue from other activities minus the corresponding deductible expenditure. Revenue from other activities includes all types of revenue other than wages and profits from business activities. The following are some examples:
- revenue from freelance activities;
- fees for giving lectures;
- considerations paid to local council members;
Income from other activities also includes income from certain forms of asset capitalisation, such as making an asset – e.g., a building or money – available to certain (legal) persons.
On the whole, the income from other activities is determined in accordance with the rules applicable to profits from business activities.
More information? Click here.
Box 3 concerns your capital. This is the value of your assets minus the value of your liabilities. Assets may include savings, investments and valuable objects. Some assets are exempt or fall into a different box, e.g. your owner-occupied property that is your principal residence, or your shares that are part of a substantial interest. In general, liabilities that were not assumed for the purchase, maintenance or improvement of an owner-occupied property can be deducted from the capital in Box 3. See more here.
Tax rates in the Netherlands 2019
|Combined rates in Box 1 for persons not reached the statutory retirement age|
|Taxable income||Tax rate|
|Of more than||But less than|
|€ 0||€ 20,384||36.65 %|
|€ 20,385||€ 34,300||38.10 %|
|€ 34,301||€ 68,507||38.10 %|
|€ 68,508||and up||51.75 %|
Rate Box 2 (income from a substantial interest in a limited company)
Tax rate for income from substantial interest is 25 percent.
Rate Box 3 (income from savings and investments)
Box 3 tax rate is assessed against a hypothetical assumed yield. Different from previous years, multiple tax rates for Box 3 are designed to tax income from savings and investments. Expats enjoying the 30 percent ruling can opt to be exempted from taxation in box 3 on savings and investments (outside the Netherlands).
|Box 3 wealth tax on savings and investments 2019|
|Total asset value||Applied tax rate over total asset value|
|€ 0 – € 30,360||0 %|
|€ 30,001 – € 71,650||0.58 %|
|€ 71,651 – € 989,736||1.34 %|
|€ 989,737 and over||1.68 %|
If you took out a mortgage or other loan to fund the purchase, maintenance or improvement of an owner-occupied property the related interest and charges will qualify as deductible expenses of an owner-occupied property in Box 1. These expenses can be deducted over a maximum period of 30 years, which is the most common term of a mortgage. If you took out the loan before 1 January 2001, the 30-year period commences on 1 January 2001. Periodic payments towards a ground lease or building and planting rights can also be deducted. Partners can apportion the balance of the notional rental value and the mortgage interest and other deductible expenditure between them. For more information on partners and the apportionment of income and deductible expenditure, see Partners.
Need more information on this subject? Visit this page.
Your employer is not required to make an addition to your wages if you can prove convincingly that your use of the car for private purposes does not exceed 500 kilometres per calendar year. You can supply this proof in various ways:
- by means of a balanced kilometre log;
- if you have been provided with a van and your employer has forbidden you in writing to use the van for private purposes. Your employer should sufficiently monitor your use of the van and impose an appropriate sanction if the ban is not observed;
- if you have been provided with a van that cannot be used outside working hours, because the van is kept within the locked business premises outside working hours and this is verifiable;
- under a (collective) arrangement with the Tax and Customs Administration on how your employer monitors your private use;
- by means of a ‘Statement of no private use of company car’ in combination with a balanced kilometre log or another type of proof;
- by means of other types of proof (under the doctrine that evidence can be provided by all legal means available), for instance a Black Box;
The kilometre log should contain the following details:
- the make of the car;
- the model of the car;
- the registration number of the car;
- the period during which the car was available to you;
For each journey you must specify:
- the date;
- the initial and final mileometer reading;
- the address of departure and the address of arrival. If you drive to a meeting from your place of work and back again, you should write down the addresses of arrival and departure for both the outbound journey and the return journey;
- the route you followed, if this is different from the most customary route;
- whether this is a private journey or a business journey;
The correctness of a kilometre log may be verified on the basis of, for example, office diaries, order notes, garage bills and electronic route planners. We recommend that you retain the kilometre log and this information, because the Tax and Customs Administration may ask you to produce them.
Alternatively, an adequate kilometre log may be kept with the aid of Black Box systems. These are automated registration systems that support the kilometre log. They accurately record the number of kilometres driven in the car. The written reports based on these records often specify each individual journey. In this respect, the Black Box may help reduce the administrative burden, because a multitude of journey details are recorded automatically.
The driver indicates himself whether the journey is a business journey or a private journey. Therefore, a relationship between the report and other documents (diaries and the like) will still be necessary, as is also the case with a manually kept kilometre log.
The totality of reports and underlying documents constitutes the (verifiable) kilometre log that serves as proof of the actual use.
Statement of no private use of company car
If your private use of the car will not exceed 500 kilometres per calendar year, you may apply for a Statement of no private use of company car (Verklaring geen privé-gebruik auto) from the Tax and Customs Administration. You submit a copy of this statement to your employer, who will then be able to omit the addition. You should always be able to prove convincingly to the Tax and Customs Administration that your private use of the car did not exceed 500 kilometres. You can do this by means of – for instance – a balanced kilometre log.
If you are unable to supply the proof, the Tax and Customs Administration will issue you with a retrospective assessment for the wage tax/national insurance contributions owed and the income-related contribution towards the health care insurance scheme. The retrospective assessment may be increased by the assessment interest owed and, where applicable, a penalty.
The statement is valid for an unlimited period. If there is a change in the circumstances under which you applied for the statement, you should notify the Tax and Customs Administration as soon as possible. In that case, your statement will be revised. The Tax and Customs Administration will inform your employer of the change. Your employer will subsequently make the addition.
You are not required to apply for a statement in the following situations:
- Your employer has made a collective arrangement with the Tax and Customs Administration. You can check this with your employer;
- You drive a van that you cannot use outside working hours, because the van is kept within the locked business premises outside working hours and this is verifiable;
- You drive a van and your employer has forbidden you in writing to use the van for private purposes. Your employer sufficiently monitors your use of the van and will impose an appropriate sanction if the ban is not observed;
- Because of the nature of your work, you and one or more of your colleagues constantly take turns in driving the van, and it is difficult to determine to which of you the van has been made available for private purposes. The private use will be taxed on the part of your employer via a final levy. You can check this with your employer;
- You are driving a van that is suitable (nearly) exclusively for the carriage of goods. For example, this may be a van that only has a driver’s seat and in which the attachment points of the passenger’s seat have been ground down or welded shut;
- You are driving a car that is equipped, and is recognisable as such, for use by the police or the fire brigade, for transporting sick and injured persons, for transporting mortal remains, for transporting prisoners, for transporting sick or injured animals or for securities transports;
If your income from employment and home ownership is negative in a particular year, you report a loss in Box 1 in that year. On certain conditions, such a loss can be offset against positive Box 1 income from another year. You cannot offset the loss against positive income in another box.
The personal allowance is an addition of various types of expenditure. This allowance can be offset against the income in the 3 boxes. You are entitled to all personal tax allowances if you satisfy the relevant conditions. The personal tax allowances reduce your income before calculating the tax due.
- you opt for resident taxpayer status;
- you do not opt for resident taxpayer status;
Want to know if this applies to you? Click here.
If you live in the Netherlands, you must state your complete worldwide income in your tax return. Your income from abroad is also part of your worldwide income (for example income from employment or foreign property).
Opting for resident taxpayer status
Do you live abroad but do you have income in or from the Netherlands? Or did you not live in the Netherlands for the whole year? In that case, you can opt to be treated as if you have a resident taxpayer status for the whole year. If you use this right of option, you also state your worldwide income in the Netherlands.
Double tax relief
The fact that you have to state your income from abroad does not always mean that you have to pay income tax on this in the Netherlands. If the right to levy taxes according under national and international regulations is assigned to another country than the Netherlands, you do not owe any income tax on that income in the Netherlands. In order to avoid your having to pay income tax in several countries, you are entitled to an income tax relief in the Netherlands. This is called double tax relief.
The amount of the double tax relief cannot be more than the payable income tax in the relevant box. This could mean that certain deductible items, such as the mortgage interest connected with your owner-occupied home, will not result in a tax advantage. For these types of situations, there is the roll-over scheme. By means of a decision, we determine the amount of foreign income which is automatically included in the calculation of the relief in a following year. You may not include this transferred amount once again in your tax return in that year. What is the roll-over scheme? Read more here.
When you work or run a business abroad there are issues to consider besides in which country your income is liable to tax. It is also important to know in which country you are covered by social insurance. You can answer this question by looking at the relevant international agreements made on this point.
Most issues involving social security in cross-border work situations are covered by European Union regulations (EC Regulation 1408/71). Additionally the Netherlands has separate agreements with many countries. One of the purposes of such agreements is to prevent you from being covered by more than one social security system or none at all when you work or have a business abroad. As a general rule the social security system of the country in which you work is the one that applies to you. However, there are a number of exceptions to this rule. For example, other rules apply if your employer sends you to work abroad temporarily (secondment) or if you work in two or more countries.
Please note:If you live abroad and intend to work in the Netherlands, find out what the consequences will be for your social security. Also, if you are going to receive social insurance benefits from the Netherlands, it is important to find out how this will affect your social security.
Do you live in another country than the country in which you work? Or do you receive benefits from another country than the one you live in? When working and doing business abroad, not only does the question of which country your income is taxed in play a role, but it is also important to know in which country you are covered by social insurance.
Social insurance schemes
Social insurance schemes are insurances that provide income or allowances in certain situations. This might be unemployment benefit or study finance but might also be reimbursement of medical expenses.
National insurance schemes
The national insurance schemes form part of the social insurance schemes. For these national insurance schemes, you have to pay contributions. This contribution is calculated on your contribution base. The national insurance schemes are:
- General Old Age Pensions Act (AOW)
- Surviving Dependants Act (Anw)
- Exceptional Medical Expenses Act (AWBZ)
- General Child Benefit Act (AKW for which no contribution is collected)
The national insurance contributions are deducted from your wage along with the wage tax, or levied along with the income tax in 1 tax assessment.
In certain cases, it could be that you are not covered by the national insurance schemes. In that case, you do not have to pay any contributions but you also do not have the right to the tax credit for the national insurance contribution.
Always work out for yourself what the consequences of the social insurance are for you and your partner. This especially applies if you receive pensions or social insurance benefits from abroad. You may be eligible for exemption from certain national insurances. If you are entitled to an exemption, you have to send in a request for it yourself.
New legislation as since 1 May 2010
Social security in Europe will be subject to new legislation with effect since 1 May 2010. The key principle is that you are insured in the EU country in which you work, even if you live in another EU country. Do you work in 2 or more countries? If so, you can be insured in another EU country as since 1 May 2010. If you have 1 employer, you will from now on be insured in the country where you live if you work at least 25% of your time in that country. Otherwise, you are insured in your employer’s country of establishment. Is your employer established in the country in which you reside? If so, you are insured in your country of residence. You are also insured in your country of residence if you work for 2 employers in different EU countries.
Are you already working in an EU country and insured in another EU country under the new rules with effect since 1 May 2010? Provided that your situation remains unchanged, you will remain insured in the country where you are now living until 1 May 2010.
The following tax credits may be applied on your taxable box 1 income:
|Personal tax credit (max for lower incomes)||€ 2,203|
|Personal tax credit (max for higher incomes)||€ 1,342|
|Personal tax credit for partner without income born after 1 January 1963||€ 1,175|
|Personal tax credit for partner without income born before 1 January 1963||€ 2,203|
|Labour tax credit (max for lower incomes)||€ 2,220|
|Labour tax credit (max for higher incomes)||€ 184|
If you have children additional tax credits can apply. There are also other specific tax credits depending on your situation but the above are the common tax credits.
Everyone has the right to credits on taxes to be paid: the general tax credit. On top of that, you may receive additional credits.
Tax credits consist of a national insurance contributions component and a tax component (not the elderly person’s tax credit and the single elderly person’s tax credit). The component that you will receive depends on your situation.
Want to know your rights? See this page.
If you do not live in the Netherlands but receive income from the Netherlands, you will be compulsorily insured for Dutch national insurance in some cases, but not in others. This depends on the type of income you receive from the Netherlands. If you are compulsorily insured in the Netherlands, you will remain covered by the Dutch social security system. In that case, you have to pay contributions on your income.
In the following situations you will be compulsorily insured under all the national insurance schemes:
- Your income from activities performed in an employment in the Netherlands is subject to wage tax, and you do this work only in the Netherlands. In that case, you will remain insured also in the event that your work is temporarily interrupted on account of illness, maternity leave, an accident, unemployment, paid leave, strike or exclusion;
- You do not live in the Netherlands, but do your work as a self-employed person only in the Netherlands;
- You work on a means of transport (including inland shipping and Rhine navigation);
If you work on a means of transport, a number of additional conditions apply. You may also fall into this category if you are a crew member on an ocean-going vessel. Your employer can tell you whether this is the case. This concerns the following two conditions:
- You do not work in your country of residence alone;
- You do not work for a foreign branch or a foreign permanent representation of a Dutch business;
Also in a number of special situations you will remain insured in the Netherlands, for instance if you have been posted abroad in a military capacity, or if you have been seconded and possess a statement of secondment based on an international social security regulation.
Only insured for AWBZ
Even if the aforementioned situations do not apply to you, it may still be possible that you are insured under the AWBZ scheme (and not under the other insurance schemes). You may be insured for AWBZ if you meet either of the following conditions:
- You are insured in the Netherlands under the Compulsory Health Insurance Act;
- Based on international regulations, you are entitled to medical care in your country of residence, the expenses of which are borne by the Dutch Health Insurance Fund (Ziekenfonds). For example, this may be the case if you moved abroad when you retired and continue to receive pension payments or benefits from the Netherlands;
The Dutch tax system distinguises 3 types of income for tax purposes. Each type of income is referred to box 1, 2 or 3 and carries it’s own tax rate. The box 1, 2 and 3 income categories are:
- Box 1: taxable income from employment and home ownership
- Box 2: taxable income from a substantial interest
- Box 3: taxable income from savings and investments
Box 1 income category is comprised of:
- Wages, pension payments, social benefits
- Income from other activities
- Company car
- Profits from business activities
- Owner-occupied property
- Negative expenditure on income insurance
- Negative personal allowance
- Periodic benefits
Box 2 income category is comprised of:
- Income from shares and profit-sharing certificates that are part of a substantial interest
- Income from the disposal of these shares and profit-sharing certificates
Box 3 income category is comprised of:
- Income from savings and investments
See also Income Tax Rates in the Netherlands for applicable tax rates.
Wages, pension payments and social benefits are taxed in Box 1. When effecting payment, the employer/benefits agency usually withholds wage tax and national insurance contributions (together known as payroll tax), as well as the income-related contribution towards the health care insurance scheme. The payroll tax is offset against the income tax and national insurance contributions eventually owed. In determining the amount of payroll tax owed, the following tax credits – where applicable – are already taken into account:
- General tax credit;
- Employed person’s tax credit;
- Young disabled person’s tax credit;
- Elderly person’s tax credit;
- Single elderly person’s tax credit
For more information, please refer to Tax credits.
From 1 January 2006, the benefit entailed by the private use of a passenger car or van made available by your employer will be part of your wages. Further information can be found under ‘Company car’.
At Blue Umbrella it is simple, straightforward and completely online. Even better, it is affordable at a flat fee for € 125 per income tax return filing (€ 175 for couples). No unpleasant surprises of billing extra hours. No matter how complex your non-business personal tax situation is. We process all types of Dutch income tax return filings for the same price.
After you have submitted your online tax questionnaire, we will make a assessment and upload the result in a tax refund report on your MyBlue Page. After you have agreed the report we will sent it to the Tax office.
State pension retirement age
In the year you reach the state pension retirement age (AOW), your income situation changes. These will impact the following:
- Applicable tax rates
- Levy rebates
- Payroll taxes on AOW, private pension or annuity
- Preliminary income tax assessment
- Specific health care expenses
- Exemption asset taxation (Box 3)
- Life course saving scheme
Levy rebates after state pension retirement age
When you reach the state pension retirement age, you levy rebates are affected:
- a lower generic levy rebate
- In the year you have no longer income from work, you loose the labor and income dependent combination levy rebate
- You are eligible for the elderly levy rebate
- You may be eligible for single elderly levy rebate
If you continue to work into the state pension retirement age, than you remain eligible for labor and income dependent combination levy rebate.
Payroll taxes over your state pension (AOW)
You receive your AOW payment from the Sociale VerzekeringsBank (SVB). The SVB Withhold the payroll taxes monthly on your AOW payment. The AOW payment is in the lower tax brackets, therefore a relatively low amount in income tax is being withhold.
When do you reach the state pension (AOW) retirement age?
You reach the state pension age when the AOW payment scheme starts. The release scheme for AOW is provided below.
|Your date of birth||AOW payment year||Eligible age for receiving AOW payment|
|Before 1 Jan 1948||2012||65|
|Between 31 Dec 1947
and 1 Dec 1948
|2013||65 +1 month|
|Between 30 Nov 1948
and 1 Nov 1949
|2014||65 +2 months|
|Between 31 Oct 1949
and 1 Oct 1950
|2015||65 +3 months|
|Between 30 Sep 1950
and 1 Jul 1951
|2016||65 +6 months|
|Between 30 Jun 1951
and 1 Apr 1952
|2017||65 +9 months|
|Between 31 Mar 1952
and 1 Jan 1953
|Between 31 Dec 1952
and 1 Sep 1953
|2019||66 +4 months|
|Between 31 Aug 1953
and 1 May 1954
|2020||66 +8 months|
|Between 30 Apr 1954
and 1 Jan 1955
|Between 31 Dec 1954
and 1 Oct 1955
|2022||67 +3 months|
|Between 30 Sep 1955
and 1 Oct 1956
|2023||67 +3 months|
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