Do you have a partner? And do you want us to consider your partner a tax partner? This will only be possible as from 2015 if you meet both of the following conditions:
- You comply with the regulations on tax partnership.
- You and your partner pay tax in the Netherlands on at least 90% of the joint income This is only the case if:
- you meet the 90% requirement yourself and your partner has little or no income
- you and your partner both meet the 90% requirement
You partner has little or no income
Do you have a tax partner? In that case, the partner with little or no income may receive a tax credit payment. Moreover, you may apportion the joint deductible items between yourselves.