You are married or have a registered partnership

If you are married or have a registered partnership, your spouse or partner will also be your tax partner.

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?

You are tax partners from the moment you are married or enter into a registered partnership.

If you already lived together before that date, you are tax partners from the moment you were registered with the municipality as living together at the same address.

Examples

You started living together with your partner on 1 May and were registered together at this address from this date onwards.  You were married on 15 August. You are tax partners from 1 May onwards.

On 23 September, you and your partner entered into a registered partnership and were already registered together at the same address the year before. In that case, you are tax partners throughout the year in which you became registered partners.

When are you no longer tax partners?

Your tax partnership ends as soon as you meet 2 conditions:

  • You filed a petition for divorce or a petition to have your registered partnership dissolved.
  • You are no longer registered with the municipality as living together at the same address.

Please note!

It concerns the date on which you filed the petition, so not the date on which the court actually dissolves your marriage or registered partnership.

Did you file a petition, but are you still registered together? In that case, you are still tax partners.

Are you no longer registered together, but have you not yet filed a petition? In that case, too, you and your spouse are still tax partners.

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