Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


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.
 
 
 
Attached Files
There are no attachments for this article.
Comments (2)
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.
Name
Email
Security Code Security Code
Related Articles RSS Feed
When can I expect to receive my tax refund?
Viewed 11333 times since Mon, Nov 28, 2011
What is an M form?
Viewed 12547 times since Thu, Nov 3, 2011
New mortgage rules in 2014 - tax and legal consequences
Viewed 11208 times since Thu, Jan 9, 2014
Is it time to file your 2013 tax return in the Netherlands?
Viewed 2727 times since Thu, Jan 9, 2014
Aangifte 2012 m
Viewed 4205 times since Thu, Jul 18, 2013
The tax authorities fined me for not filing a tax return, but did I have to file one at all?
Viewed 6566 times since Thu, Feb 16, 2012
I have just received an email from the Dutch tax authorities. Subject: Uw aangifte inkomstenbelasting indienen.
Viewed 4190 times since Wed, Feb 29, 2012
Tax relief for a mortgage after emigration from the Netherlands
Viewed 20694 times since Wed, Jan 29, 2014
How to contact the Dutch tax authorities from abroad
Viewed 3505 times since Thu, Dec 6, 2012
Tax declaration: When can I file it when I leave the Netherlands this year?
Viewed 2477 times since Wed, Oct 21, 2015