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.

Example: you and your partner are not tax partners

You live in Germany and work in the Netherlands. Your income in the Netherlands is € 50,000. You pay taxes on all of this income in the Netherlands. You do not have any other income or assets. You are married in community of property. Your partner works in Germany and has income of € 30,000. You and your partner have your own house in Germany. The amount of the deduction for your own house is € 10,000.

You live in an EU country. 90% or more of your income is taxed in the Netherlands. This means therefore that you are a qualifying non-resident taxpayer. Your partner only has income over which he/she pays tax in Germany.

We do not consider your partner to be your tax partner. You and your partner pay tax over less than 90% of your joint income in the Netherlands. This means that you can only deduct your share of the deduction for your house in your tax return. You are not allowed to deduct your partner's share. In this example, you may therefore only deduct € 5,000. In addition, you are entitled to tax credits.

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

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