4.3.6.40 Restitution Payments - Netherlands

Summary

Restitution payments from the Netherlands MAY be considered income for social security purposes, depending on which type of restitution payment from the following table is received.

Explanation: Netherlands restitution payments are paid under the 'State Assistance Scheme for the 1940-1945 Victims of Persecution' (WUV). The assistance scheme differs from the German and Austrian restitution payments.

There is a difference in the treatment between the payment made to victims of National Socialist (Nazi) persecution and other restitution payments.

National Socialist (Nazi) persecution

Restitution payments made to victims of National Socialist (Nazi) persecution are EXCLUDED AS INCOME for the income test.

Explanation: The 13 May 2003 Budget excluded as income all restitution payments made for victims of National Socialist persecution.

Other types of persecution

Payments made for other types of persecution of being a prisoner of war are NOT EXCLUDED AS INCOME.

Example: WUV payment made to a Japanese prisoner of war is income.

Payment type Payment description Treated as income
Reimbursement A reimbursement of the medical, nursing and immediately related extra expenses of the victim of persecution. NO
Special allowance Related to medical services and is paid to cover costs which exceed the person's capacity to pay and maintain a standard of life. NO
Periodical benefit An income substitution payment that is subject to a means test. They are reviewed twice annually in January and June. YES (if NOT paid to victims of National Socialist (Nazi) persecution)

Netherlands Civilian War Victims 1940-1945 (WUBO) Payment

Payment Type Payment description Treated as income
Reimbursement Reimbursements for costs of social activities are paid in connection with a person's permanent disability as a result of injuries inflicted during the war and is for extra costs for social participation whereby the allowance is desirable in order to improve life conditions. NO
Reimbursement Reimbursements for household help (maximum 4 hours a week) are made if a person employs home help due to the physical or mental complaints that are linked to what they experienced during the war. NO
Allowance For improving the standard of living as a survivor of world War II. YES

Contact for documentation

If a person is unable to provide documentation to verify their payment, they MUST contact the paying authority by writing to:

  • Consulate-General of the Netherlands
  • PO Box 261
  • BONDI JUNCTION NSW 1355

Dutch - Maror Fund

Dutch - Maror Fund payment to Jewish survivors of World War II who resided in the Netherlands during World War II or to their widow or widower or their child/ren if the survivor died after V-E Day of World War II. Payment is a section 8(11) exempt lump sum from 6 November 2002.

Act reference: SSAct section 8(8) Excluded amounts-general see (n), section 8(11) An exempt lump sum

Policy reference: SS Guide 4.3.2.31 Income Exempt from Assessment - Specifically Approved, 4.3.2.35 Income Exempt from Assessment - s 8(11) Exempt Lump Sums, 4.3.6.30 Holocaust Restitution Payments - All Countries

Last reviewed: 3 July 2017