Tax partner

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

Example

You live in Germany and work in the Netherlands. Your income in the Netherlands amounts to € 50,000. You pay tax in the Netherlands on all of this income. You do not have any other income or assets. You are married in community of property. Your partner works in Germany and has an income of € 30,000. You and your partner have an owner-occupied home together in Germany. The (negative) income from your owner-occupied home amounts to € 10,000.

You live in an EU country. You pay tax in the Netherlands on all or nearly all your income. So we will treat you as a qualified non-resident taxpayer. Your partner has income on which he pays tax in Germany. In this case, we cannot consider your partner to be your tax partner. For you and your partner pay tax in the Netherlands on less than 90% of the joint income.

This means that you may only deduct your own share in the negative income from the owner-occupied home in your tax return. You may not deduct your partner's share. So in this example, you may deduct € 5,000. You are also entitled to tax credits.

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.

Example

You live in Belgium and work in the Netherlands. Your income in the Netherlands amounts to € 50,000. You pay tax in the Netherlands on this income. You do not have any other income or assets. You are married in community of property. Your partner has no income of his own. You and your partner have an owner-occupied home together in Belgium. The negative income from your owner-occupied home amounts to € 10,000.

You live in an EU country. And you pay tax in the Netherlands on all or nearly all of your income. So we will treat you as a qualified non-resident taxpayer. Your partner has no income. We can consider your partner to be your tax partner. For you and your partner pay tax in the Netherlands on more than 90% of the joint income.

This means that you may fully deduct the negative income from your owner-occupied home. You are also entitled to tax credits. Your partner is entitled to the general tax credit payment.



 

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