Which income and deductible items may not be apportioned?

If you have a tax partner throughout the year, you may decide together how to apportion the joint income and deductible items.

You may not apportion the following income and deductible items between yourself and your tax partner:

  • taxable profits from business activities
  • wage, benefit or pension
  • public transport commuting allowance
  • extra earnings and income as a freelancer, childminder, artist or professional athlete
  • income from assets provided
  • maintenance received and other regular payments
  • expenses for income provisions, such as annuity premiums
  • negative expenses for income provisions
  • the joint basis for savings and investments (box 3) in the year 1 of you died
  • the joint basis for savings and investments in the year in which you emigrated or immigrated and do not meet 1 of the additional conditions
  • negative personal allowance

See also

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