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Tax partnership 2011
Some rules for tax partnership will change on 1 January 2011. The most important change is: if you are living together without being married, then in some situations you will now automatically be tax partners. If you are married or have a registered partnership, then you will usually not be affected by the changes.
What is a tax partnership?
Tax 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.
What will change in 2011?
Until 1 January 2011, as a couple living together without being married, you can opt for tax partnership. As from 2011 you are tax partners when you meet certain conditions: you can no longer choose to become tax partners.
Are you not tax partners for the entire year?
Have you not been married throughout the year or have you not met the conditions for tax partnership throughout the year? And have you not been registered at the same address throughout the year? If so, then you are tax partners for only part of the year.
List of situations in which you are or are not tax partners in 2011
On our list of situations you'll see whether you are tax partners or not.
Examples
If you want to know more about tax partnership, please take a look at our examples.
Consequences of tax partnership
Are you tax partners? If so, then you may divide certain income and deductible items in your tax returns as you wish. You may make any division you wish, as long as the total adds up to 100%.
Which income and which deductible items can you divide?
You may divide a part of your income and the deductible items between yourself and your tax partner. There is also a part of your income and deductible items you may not divide.