Tax partnership from 2015

You and your partner have been tax partners the whole year, if you meet both of the following conditions:

Information about how this works can be found below.

Conditions for a qualifying non-resident taxpayer in a tax partnership

Both you and your partner are qualifying non-resident taxpayers, if you meet the following conditions:

  • You and your partner live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba.
  • You and your partner pay tax over minimum 90% of your joint income in the Netherlands. This is only the case in the following situations:
    • You pay tax in the Netherlands over minimum 90% of your worldwide income, and your partner has no or little income.
    • You and your partner both pay tax in the Netherlands over minimum 90% of the worldwide income.
  • You and your partner can submit a personal income statement from the Tax and Customs Administration in your country of residence.

Take note of the consequences if you are both qualifying non-resident taxpayers.

Please note!

Do you not live in an EU country, Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba? Then you do not meet the conditions for a qualifying non-resident taxpayer in a tax partnership.

Please note!

Do you live in Suriname or on Aruba, St. Maarten or Curacao? If so, you are not a qualifying non-resident taxpayer. However, you are entitled to certain deductible items and tax credits.

You live in the Netherlands, but your spouse does not

  • You live in the Netherlands and your spouse lives in an EU country, in Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba. Your spouse is a qualifying non-resident taxpayer. In that case, you are tax partners.
  • You live in the Netherlands and your spouse lives in an EU country, in Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba. But your spouse is not a qualifying non-resident taxpayer. Then your spouse is always liable for tax as non-resident. Then you are not tax partners. Take note of the consequences if you are not both qualifying non-resident taxpayers.
  • You live in the Netherlands, but your spouse does not live in an EU country, Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba? Your spouse is liable to pay tax as a non-resident. In that case, you and your spouse are not tax partners.

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