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Who can be fiscal partners?

Fiscal partnership relates to married couples, couples living together (partners) or housemates who may determine who declares which amount of certain types of income and deductible items in their tax returns. You may then divide the balance of for example, the deductible expenditure on your owner-occupied property between you and your partner. You may make any division you wish, as long as the total is 100%. The partner with the highest income can, for example, deduct the expenditure. This offers you the largest tax advantage.

Couples living together and housemates must meet certain conditions to become tax partners. Are you married? Then you are automatically tax partners.

Are you living together without being married and are you both registered at the same address in your municipality's records? If so, then you are tax partners when you meet one of the following conditions:

  • You have jointly concluded a cohabitation contract before a civil-law notary and you are both adults.
  • You jointly have a child.
  • You or your partner has a child and the other partner has acknowledged the child.
  • You are registered as partners with a pension fund.
  • You are the joint owners of the property that is your main place of residence.
  • You were fiscal partners in the previous year. 

Your tax partnership begins at the time that you are both registered at the same address in your municipality's records and ends at the time that you are no longer registered at the same address.
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Comments (5)
Comment by darren on Thu, Jul 12th, 2012 at 5:08 PM
where do we go to be registered legally as fiscal partners in the hague and how much does it cost.
Comment by Arjan Enneman on Fri, Jun 30th, 2017 at 6:16 PM
Fiscal partnership doesn‘t require separate registration.
Comment by Foram on Tue, Nov 21st, 2017 at 11:42 AM
Me and my boyfriend are living together in the same place and are registered in the municipal records at the same address. Are we fiscal partners already? or do we have to be registered as "Registered Partners" to be fiscal partners?
Comment by Freya on Tue, Feb 20th, 2018 at 11:06 AM
My boyfriend and I came to NL in August 2014, and we were registered at the same address since October 2014. We became registered partner at the gementee on January 2018. Then since when would we be considered as the fiscal partner,?
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 12:18 PM
A registered partnership is treated the same as marriage. From the day you are registered partners, you are automatically fiscal partners. If you are not married or registered partners then one of the listed items above must be applicable (and you must be registered on the same address) to become fiscal partners.
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