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.
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.
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.
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.
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.