Someone is registered at your address

If someone is registered with the municipality as living at the same address as you do, this person may be your tax partner. Are several persons registered at your address? In that case, see Several persons could be your tax partner.

Please note!

Are you married or do you have a registered partnership? In that case, you are always tax partners with your spouse or partner. Even if other persons are registered at your address.

Conditions for tax partnership

You and a housemate are tax partners if you meet 1 of the following conditions:

  • You are both of age and you have concluded a notarial cohabitation contract together.
  • You have a child together.
  • 1 of you has acknowledged the other person's child.
  • You are registered with a pension fund as pension partners.
  • You own an owner-occupied home together.
  • You are both of age and a minor child of either of you is also registered at your address (blended family).
    Does this situation apply to you? But do you let part of your house to the person with whom you are registered at the same address? If the house is let on an arm's-length basis, you are not tax partners. In that case, however, you must have a written tenancy agreement.
  • You were already tax partners the year before.

Please note!

Do you live together with your own child or with one of your parents? In that case, you can only be tax partners with this person if you were both 27 years of age or older on 31 December of the year before.

You can only be tax partners if your housemate is not someone else's tax partner as well.

Are you tax partners throughout the year or do you opt to be considered as tax partners throughout the year? In that case, you complete your tax return differently.

From what moment onwards are you tax partners?

Do you and your housemate meet 1 of the conditions for tax partnership? In that case, you are tax partners from the moment you were registered together at the same address.

Examples

You have been registered together with someone from 15 May onwards. You and this person had a child on 1 December. In that case, you are tax partners from 15 May onwards.

On 2 February, you concluded a notarial cohabitation contract. On 10 February, your partner started living in with you and has also been registered at your address from this date onwards. In that case, you are tax partners from 10 February onwards.

When are you no longer tax partners?

Your tax partnership ends as soon as you are no longer registered together at the same address. So here, it does not matter whether you still meet 1 of the above conditions.

Examples

You and a housemate bought a house together in which you started living together. From 28 August onwards, this housemate has no longer been registered at your address, but you continue to be the joint owners of the house. In that case, you are tax partners until 28 August.

You and a housemate are registered together at the same address, but you had your notarial cohabitation contract dissolved. In this case, you continue to be tax partners until you are no longer registered together.

Admission to a care or nursing home

Are you no longer registered at the same address because either of you was admitted to a care or nursing home? In that case, you can still remain tax partners. See Admission to a care or nursing home for more information.

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