We are obliged to deduct tax from the gross lump sum specified in your commutation proposal. This is why you will always receive a net lump sum on your bank account. Please declare the gross lump sum as income on your tax return. You may receive a partial tax refund or you may owe the Dutch Tax and Customs Administration money, depending on your income.
Please note: The lump sum is a one-off that will boost your income. This may affect any supplements you may receive from the government, such as rent allowance or healthcare allowance.