18.104.22.168 Restitution Payments - Netherlands
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 22.214.171.124 Income Exempt from Assessment - Specifically Approved, 126.96.36.199 Income Exempt from Assessment - s 8(11) Exempt Lump Sums, 188.8.131.52 Holocaust Restitution Payments - All Countries