Which income and deductible items may be apportioned?

If you have a tax partner throughout the year, you may decide together how to apportion the joint income and deductible items. Any apportionment is allowed, as long as the total is 100%.

You may apportion the following income and deductible items between yourself and your tax partner:

  • the balance between the income from and deductible items for the owner-occupied home
  • deduction due to little or no home acquisition debt
  • gains from a substantial interest
  • the joint basis for savings and investments (box 3)
    This does not apply in the year 1 of you died. Nor may you apportion the basis in the year in which you emigrated or immigrated and do not meet 1 of the additional conditions.
  • maintenance paid and other maintenance obligations
  • expenses for supporting children younger than 30 years of age
  • specific medical expenses
  • expenses for a temporary stay at home of seriously disabled children, brothers or sisters
  • study costs or other educational expenses
  • costs for a nationally listed building
  • donations
  • losses on investments in venture capital
  • remainder of the personal allowance for previous years

See also


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