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.