Overview of deductible items and tax credits
Depending on your situation, you are entitled to certain deductible items or tax credits.
Your tax partner could also be entitled to tax credits if you choose to be treated as a resident taxpayer. Your tax partner must then also choose to be treated as a resident taxpayer.
If you live in Belgium, Surinam, on Aruba, St. Martin or Curaçao you do not both have to choose to be treated as resident taxpayers to be entitled to various tax-deductible items or tax credits. Or, as a German resident, you must be subject to the 90%-facility. In that case, you must also meet the conditions that apply to tax partnership.