Tax partner (international)

If you do not live in the Netherlands, but you are liable to pay tax here. If so, you and your partner will be tax partners all year round, provided you both meet the conditions for a tax partnership and the conditions for a qualifying non-resident taxpayer.

On this page:

When are you and your partner tax partners?

You and your partner are tax partners if you both meet the following conditions:

  • You both live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, St. Eustatius or Saba.
  • You and your partner pay tax on at least 90% of the joint income in the Netherlands. This is only the case in the following situations:
    • You pay tax on at least 90% of your worldwide income in the Netherlands, and your partner has little or no income.
    • You and your partner both pay tax on at least 90% of your worldwide income in the Netherlands.
  • You and your partner can submit an income statement from the tax authorities of your country of residence.

You live in the Netherlands and your spouse lives in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, or on Bonaire, St. Eustatius or Saba

If your spouse is a qualifying non-resident taxpayer, you are fiscal partners.
If your spouse is not a qualifying non-resident taxpayer, you are not fiscal partners.

You live in the Netherlands, but your spouse lives in another country (not an EU country, in Liechtenstein, Norway, Iceland, Switzerland, or on Bonaire, St. Eustatius or Saba)

Your husband is a non-resident tax payer. You and your spouse are not tax partners.

You are both qualifying non-resident taxpayer

If you meet the conditions for fiscal partnership together, you are fiscal partners. What does that mean for you?

  • We only charge income tax on your personal income in or from the Netherlands. Does your tax partner have income in or from the Netherlands? If so, we will only charge your partner's income tax on his income in or from the Netherlands.
  • You and your tax partner are entitled to the same deductions, tax credits and tax-free allowance as a resident of the Netherlands.
  • You and your tax partner can divide joint income in the tax return.
  • You and your tax partner can have certain tax credits paid out.

Example: you and your partner are tax partners

You live in Belgium and work in the Netherlands. Your income from the Netherlands amounts to € 50,000. You pay tax on this income in the Netherlands. You have no other income or assets. You are married in community of property. Your partner does not have his or her own income. Together with your partner, you have your own home in Belgium. The amount of the deduction for your own home is € 10,000.

You live in an EU country. You pay 90% or more tax on your income in the Netherlands. You are therefore a qualifying non-resident taxpayer. Your partner has no income.

We regard your partner as your tax partner because you and your partner pay tax on more than 90% of your joint income in the Netherlands. This means that you can deduct the full deductible amount for your own home (€ 10,000) in your tax return. You are also entitled to tax credits. Your partner is entitled to payment of the general tax credit.

You are not both a qualifying non-resident taxpayer

You and your partner are not tax partners. What does that mean for you?

  • We only charge income tax on your personal income in or from the Netherlands. Does your partner have income in or from the Netherlands? If so, we will only charge your partner's income tax on his income in or from the Netherlands.
  • You and your partner will no longer be able to divide the joint income in the tax return.
  • You and your partner are not entitled to tax credits.

Example: you and your partner are not tax partners

You live in Germany and work in the Netherlands. Your income from the Netherlands amounts to € 50,000. You pay full Dutch tax on this income. You have no other income or assets. You are married in community of property. Your partner works in Germany and has an income of € 30,000. Together with your partner, you have your own home in Germany. The amount of the deduction for your own home is € 10,000.

You live in an EU country. You pay tax in the Netherlands on 90% or more of your income. You are therefore a qualifying non-resident taxpayer. Your partner only has income on which he pays tax in Germany.

We do not regard your partner as your tax partner because you and your partner pay tax on less than 90% of the joint income in the Netherlands. This means that you can only deduct your own part of the deduction for your own home in your tax return. You may not deduct the part of your partner. In this example, you may therefore deduct € 5,000. You are entitled to tax credits.

You live in Belgium and you are not a qualifying non-resident taxpayer

Do you have income in or from the Netherlands? If so, you are a non-resident tax payer and you are entitled to certain deductions and tax credits. Do you also have income in the Netherlands? Depending on your situation, you may be entitled to the following additional deductions:

  • alimony that you pay to your ex-husband or ex-wife
  • expenses for weekend visits concerning severely disabled persons
  • remaining personal allowance

You live in a different country (than an EU country, Liechtenstein, Norway, Iceland, Switzerland, Bonaire, St. Eustatius or Saba)

You and your partner are subject to foreign tax. You are not tax partners. What does that mean for you?

  • We only charge income tax on your personal income in or from the Netherlands. Does your partner have income in or from the Netherlands? If so, we will only charge your partner's income tax on his or her income in or from the Netherlands.
  • You and your partner are not entitled to any personal deduction, deduction of expenses for income provisions or tax credits.
  • You and your partner cannot divide the joint income in the tax return.
  • You and your partner are not entitled to tax credits.

You live in Suriname or on Aruba

You are not a qualifying non-resident taxpayer. As a non-resident taxpayer, you are entitled to certain deductions and tax credits. In addition, as a resident of one of these countries, you may be entitled to the following additional deductions:

  • alimony that you pay to your ex-husband or ex-wife
  • expenses for weekend visits concerning severely disabled persons
  • remaining personal allowance

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.