Consequences if you are not both qualifying non-resident taxpayers
Are you and your partner not both a qualifying non-resident taxpayers? In that case, you are not tax partners. This has the following consequences:
- We only calculate income tax over your own income in or from the Netherlands. Does your 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 can no longer divide the joint income in the tax return.
- You and your partner cannot have the tax credits paid out.
You live in Belgium and you are not a qualifying non-resident taxpayer
Do you live in Belgium and do you not meet the conditions for a qualifying non-resident taxpayer? But do you have income in or from the Netherlands? Is so, you are liable to pay tax as a non-resident. You are entitled to certain deductible items and tax credits. If you also have income in the Netherlands, you are entitled to the following extra deductible items:
- maintenance that you pay to your former spouse
- expenses for a weekend visit of seriously disabled persons
- remainder of the personal allowance