With a tax partnership, you can divide certain income and deductible items in your tax return. This may give you a tax benefit — always nice to have, right?
The easiest way is to file your tax return together digitally as tax partners. But filing separately is also allowed.
"},"textLinks":[{"url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/relatie_familie_en_gezondheid/relatie/fiscaal_partnerschap/fiscaal_partnerschap","text":"Check everything about tax partnership at Belastingdienst.nl"}]},{"componentType":"sectionTitle","title":"When are you tax partners?"},{"componentType":"paragraph","richBody":{"value":"Choose your situation and check whether you automatically qualify as tax partners for the Tax Authority:
"}},{"componentType":"accordion","accordionList":[{"title":"You are married","richBody":{"value":"You are automatically tax partners. You do not need to be registered at the same address.
"},"textLinks":[{"url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/relatie_familie_en_gezondheid/relatie/fiscaal_partnerschap/fiscaal_partnerschap","text":"Check everything about tax partnership at Belastingdienst.nl"}]},{"title":"You have a registered partnership","richBody":{"value":"You are automatically tax partners. You do not need to be registered at the same address.
"},"textLinks":[{"url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/relatie_familie_en_gezondheid/relatie/fiscaal_partnerschap/fiscaal_partnerschap","text":"Check everything about tax partnership at Belastingdienst.nl"}]},{"title":"None of the above","richBody":{"value":"You are automatically tax partners if you are registered at the same home address and meet at least one of the following conditions:
Are you moving in together? And are you considered tax partners by the Tax Authority? Then your tax-free capital doubles. Everything you own together in savings, shares, or other assets will not be taxed as long as the total does not exceed:
The money may remain in your own name on your savings and/or investment accounts.
"},"textLinks":[{"url":"https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/heffingsvrij-vermogen","text":"Everything about tax-free capital at Belastingdienst.nl"}]},{"componentType":"sectionTitle","title":"Possible effects on benefits"},{"componentType":"paragraph","richBody":{"value":"Have you become tax partners? Then you are now also benefit partners. For benefits, your combined income is taken into account. This may mean you receive less housing benefit, healthcare benefit, and/or childcare benefit than before.
"}},{"componentType":"sectionTitle","title":"Both own a home — what now?"},{"componentType":"paragraph","richBody":{"value":"As tax partners, you may in principle have only one home as your primary residence. Only the mortgage interest on this home is deductible. The value of the other home counts as assets for the Tax Authority. You may have to pay tax on this.
Consult a financial or tax adviser to understand what this means for your situation.
"}},{"componentType":"sectionTitle","title":"Tip: Discover your advantages with tax partnership"},{"componentType":"paragraph","richBody":{"value":"Are you not yet tax partners according to the Tax Authority? Want to know how much tax you could save? In your income tax return, tick the box indicating you have a tax partner and the rest will follow automatically.
Important: as long as you are not tax partners, make sure to untick this option before submitting your tax return!
"}},{"componentType":"sectionTitle","title":"Tip: Make things easier together"},{"componentType":"paragraph","richBody":{"value":"Living together also means shared expenses. Besides housing costs, think about energy bills, insurance, and groceries. Most couples want a joint account for this:
And… you don’t have to be tax partners to open a joint account. Handy!
Note: a joint account means less privacy and shared liability.
"},"textLinks":[{"url":"/en/personal/payments/bank-accounts/open-a-joint-account","text":"View everything about the joint account"}]},{"componentType":"sectionTitle","title":"Important"},{"componentType":"paragraph","richBody":{"value":"ING does not provide tax advice. Tax laws and regulations change annually. You can find all current information at Belastingdienst.nl. Prefer personal advice? Then contact a financial or tax adviser.
"}}]}}}