Consequences if you are both qualifying non-resident taxpayers

Are you and your partner both a qualifying non-resident taxpayer? And do you meet the conditions for tax partnership? In that case, you are tax partners. This has the following consequences:

  • We only calculate income tax over your own income in or from the Netherlands. Does your tax partner have income in or from the Netherlands? Then we only calculate income tax for your partner over his/her income in or from the Netherlands.
  • You and your tax partner are entitled to the same deductible items, tax credits and tax-free allowance that a resident of the Netherlands also has.
  • You and your tax partner can divide the 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 in the Netherlands is € 50.000. You pay tax over this income in the Netherlands. You do not have any other income or assets. You are married in community of property. Your partner has no income. You and your partner have your own house in Belgium. The amount of the deduction for your own house is € 10,000.

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

We consider your partner to be your tax partner. You and your partner pay tax over more than 90% of the joint income in the Netherlands. This means that you can fully deduct the amount of the deduction for your own house (€ 10,000) in your tax return. In addition, you may be entitled to tax credits. You and your partner are entitled to a payout of the general tax credit payment.


 

 

 

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