When do you have a tax partner if you live abroad?
If you meet all the conditions.
Conditions for tax partnership abroad
If you live abroad, you must meet all the following conditions:
- You are married to one another or have a registered partnership. Or you are both registered at the same address. You can read how this works under Who is your tax partner? (only available in Dutch).
- You both live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, St. Eustatius or Saba. Or 1 of you lives there, and the other lives in the Netherlands.
- You and your partner pay tax on at least 90% of your combined income in the Netherlands. Your total income will be taken into account for this, in other words the income of you and your partner from the Netherlands and other countries.
- You and your partner need to send us a personal income statement from the tax authorities of the country where you live (your country of residence). Have you and your partner previously sent us an income statement, and are you both still qualifying non-resident taxpayers? If so, you do not need to send us a new income statement.
You have a tax partner
You live abroad, and you meet all the conditions for tax partnership. The following applies to both of you:
- We calculate your income tax only over your own Dutch income.
- You can divide certain income and deductions in the tax return.
You do not have a tax partner
You live abroad, and you do not meet all the conditions for tax partnership. The following applies to both of you:
- We calculate your income tax only over your own Dutch income.
- You cannot divide income and deductions in the tax return.