My partner has no income, is she entitled to a refund or tax credit?

 

Under certain conditions taxpayers can be eligible for the so called general tax credit. This is a tax credit on the calculated income tax or wage tax. Due to this credit you pay less tax.

 

The tax credit is already taken into calculation by the employer or social security organisation. If your partner doesn't receive an income the tax credit is not automatically granted. In that case it is necessary to request the tax authorities directly to reimburse the tax credit to your partner. This can be done if you have paid enough tax to support the tax credit. So in the Netherlands each person is taxed individually, but to determine whether tax credits can be claimed it is necessary to look at the income details of both (fiscal) partners.

 

The general tax credit is a fixed amount. After the age of 65 it will become lower. Since 2009 the payment to the partner who doesn't receive (sufficient) income is reduced annually. This happens over a period of 15 years with an annual reduction of 6 2/3 percent.

 

The tax credit is not reduced in the following situations:

To qualify for the general tax credit you must satisfy the following conditions:

 

The general tax credit can be claimed in the annual income tax return or by filing a request for a provisional refund.

 

Expatax can assist you with claiming the tax credit.