Persons with income from a benefit from abroad (from 01-01-2001)

This bus component contains data on persons who have reported income from a benefit from abroad via income tax. A headstroke with the GBA has shown that it is mainly about the elderly. It is therefore likely that these are pension benefits from persons who have worked abroad in the past. 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. 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. As the data in this stock are delivered earlier, the population is not fully represented. That is why a part is imputated. Examples: VB 1. A person reported a benefit from abroad of EUR 1200 in 2008 and 2009. This is represented in the file by a record with initial validity 20080101 and final validity 20091231 and an annual amount of EUR 1200. VB 2. A person reported a benefit from abroad of EUR 1800 in 2008 and a benefit from abroad of EUR 1200 in 2009. This is represented in the file by two records, one with initial validity 20080101 and final validity 20081231 and an annual amount of EUR 1800 and a subsequent record with initial validity 20090101 and final validity 20091231 and an annual amount of EUR 1200. ### Population The population of the bus component consists of all persons who have reported income from 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.本总线数据集组件收录了通过所得税申报获取海外福利收入的个人相关数据。通过市政基础行政档案（Gemeentelijke Basisadministratie, GBA）的初步分析可知，该数据集的主要覆盖群体为老年人群，因此此类收入大概率为曾在海外工作过的群体领取的养老金福利。 关于获取该数据的更多信息： > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### 方法论 本文件采用总线式数据集格式。总线式数据集的核心逻辑为：将日期与实体状态（即实体的属性值集合）进行关联。当实体的状态发生变更时，系统将创建一条新记录，其初始生效日期为属性值变更发生的当日；原记录则通过填写终止生效日期予以闭合。 本数据集主要源自收入申报系统（Income Production System, IPS），最终基于既往海外就业所得收入的申报信息。此类收入均为年度总额。由于所得税申报数据未提供该项福利的起始与终止日期，因此默认假设：除已死亡的申报者（死亡信息取自死亡人口档案DPA）外，所有申报海外福利收入的个人全年均可享受该福利。若申报者已死亡，则记录的终止生效日期将等同于其死亡日期。 在2009与2010两个申报年度，数据集包含了来自IPS的全部人口（即包括当年死亡者与居住在海外的人群）。而在2001至2008年期间，IPS仅提供申报年度年末的人口数据，且排除了居住在海外的人群。因此，我们从用于修订的旧版统计机构（SSB）补充了该部分子群体的数据。 由于纳税人可向税务与海关管理局申请延期申报，因此所得税申报数据仅在申报年度结束3年后才会完整。由于本数据集的交付时间早于该时限，因此无法覆盖全部人口，故需对部分数据进行插补处理。 ### 示例 示例1：某个人在2008年与2009年均申报了1200欧元的海外福利收入。本文件中该记录的初始生效日期为20080101，终止生效日期为20091231，年度收入额为1200欧元。 示例2：某个人在2008年申报了1800欧元的海外福利收入，2009年申报了1200欧元的海外福利收入。本文件中该内容通过两条记录体现：第一条记录的初始生效日期为20080101，终止生效日期为20081231，年度收入额为1800欧元；第二条后续记录的初始生效日期为20090101，终止生效日期为20091231，年度收入额为1200欧元。 ### 覆盖群体 本总线数据集组件的覆盖群体为所有通过所得税申报海外福利收入的个人。此外，自2011申报年度起，覆盖群体还包括当年1月1日属于荷兰户籍人口的个人。