Tax partner for the Dutch tax office

Living together and married, or are you registered partners? Alternatively you may meet none of these conditions. Either way it is possible that you meet the requirements for (mandatory) tax partnership in the Netherlands. 

Having a tax partner may affect your Dutch income tax position. In other words, the amount of taxes you have to pay or that will be refunded. Also, it affects other taxes such as gift or inheritance taxes and it provides for the opportunity to file a joint income tax return. 

Always tax partners

You are always tax partners if you both live on the same address (in the Netherlands) and are married or have a registered partnership together. If you don’t meet these requirements, then there are more specifics in order to have a tax partner. It is not optional anymore to have a tax partner. 

If there are more persons registered on the same address but if you are not married or registered partners, it still may be possible that you have a tax partner as well. In fact, several persons could principally qualify as your tax partner.

Other scenarios 

Conditions for tax partnership with a housemate 

Living on the same address and do you meet one of the following requirements? Please reach out to us and inform us accordingly. If you:

  • were already tax partners the previous year;
  • have a notarial (civil) partnership to live together;
  • have a child together, or have acknowledged one of each other’s children;
  • are registered as pension fund partners;
  • own a house (primary dwelling) together;
  • have a minor child living on the same address. 

You can only be tax partners if your roommate is not someone else's tax partner already. Also if you are divorced and you have rented your house (primary dwelling) to your ex-partner, or the other way around. Please do let us know as well. 

M-form

Sometimes it may be more beneficial to opt to be considered as tax partners for the whole year. This may be the case with emigrations or immigrations (living part of the year outside the Netherlands). It is then only possible to have a tax partner if you both adopt for Dutch tax residency.

Living together with your child 

You are only tax partners if you are both at least 27 years old (reference date is December 31 of the previous tax year). 

Guidance

Our questionnaire are designed to guide you through the tax partnership dilemma. Should you have a challenge for us anyway, please let us know. We are happy to assist. 

Blue Umbrella for Dutch tax matters

Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.

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