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Which income and deductions can be apportioned between fiscal partners?

Question:

Which income and deductible items may be apportioned between fiscal (tax) partners?

Answer:

You may apportion the following income and deductible items between yourself and your tax partner:
  • the balance of the income from and deductible items for the owner-occupied home together with the deduction due to little or no home acquisition debt
  • gains from a substantial interest
  • the joint basis for savings and investments (box 3)
  • maintenance paid or other maintenance obligations
  • expenses for supporting children younger than 30 years of age
  • specific medical expenses
  • expenses for a temporary stay at home of seriously disabled persons
  • study costs and other educational expenses
  • costs for a nationally listed building in the Netherlands
  • donations
  • waived venture capital loans
  • remainder of the personal allowance for previous years
Which income and deductible items may not be apportioned?

You may not apportion the following income and deductible items between yourself and your tax partner:
  • taxable profits from business activities, wage, benefit or pension
  • public transport commuting allowance
  • extra earnings and income received as a freelancer, home help, artist or professional athlete
  • income from providing assets
  • maintenance received and other regular payments
  • expenses for income provisions, such as annuity premiums
  • negative expenses for income provisions
  • the joint basis for savings and investments (box 3) in the year one of you died
  • negative personal allowance
How do you apportion?

Did you have a tax partner throughout the year? In that case, you and your tax partner may apportion the income and deductible items in
the tax return as you wish. Any apportionment is allowed, as long as the total is 100%.


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