How is the provisional refund calculated when partners bought a house together?

Question:

Good morning, my question is about the refund you can get from the tax authorities in the monthly payment of the mortgage.
My boyfriend bought a house with a mortgage and he is receiving back around 30% of the monthly payment (he doesn't have the 30% rule).
The mortgage is not on my name, but we are planing to include me in the mortgage so we would double the amount per month, his part and my part.

I am going to start working in The Netherlands. My question is what will happen with the monthly refund of the mortgage? Are we going to have the same refund but half each? He will continue with the same refund and I will not get anything? Are we going to have a higher refund, what he was receiving plus something else from my side?

 

Thank you very much for your help.

 

Answer:

The mortgage interest will be deducted from the income. The benefit depends on the applicable income which determines the applicable tax rate (around 30%, 42% or 52%). The highest income is relevant in most cases. The deduction will not be doubled if two partners claim a deduction, instead the deduction is divided over the two partners (in case of fiscal partnership). But it may also be more beneficial to divide the entire deduction to one partner. You can both decide what is most beneficial to you.

So if your income will fall in the 52% tax bracket and your partners in the 42% tax bracket it should be beneficial to divide more of the deduction to you, otherwise it may not be necessary to change or just to split the deduction 50/50. It is difficult to give a precise answer since it really depends on the actual income, other deductions etc. But in general it is more interesting to deduct the interest in the tax return of the partner with the highest income. You can then still split the refund when you actually receive it if you want.