Tax partner or fiscal partner
Do you and your partner both meet the conditions for a tax partnership or fiscal partnership? And do you or does your partner live outside the Netherlands? Then additional conditions for fiscal partnership apply to you. These additional conditions depend on the year.
Tax partner or fiscal partner (international)
Do you want to file a tax return together with your partner as a tax partner? There are additional conditions for tax partnership if one of you does not live in the Netherlands or if both of you do not live in the Netherlands.