The complete guide to becoming tax partners in the Netherlands

by Genie Ijzersmid
3 min read
Paper signed by two feather pens

In the Netherlands, there is an opportunity to pay less taxes if you have a tax partner. Find out more about tax partnership and whether it is applicable to your situation. Tax partnership brings advantages for the tax you have to pay or will be refunded.

Who can be your tax partner?

There are several options of tax partnerships in the Netherlands. Your tax partner may be.

Your spouse or partner if you are married or have a registered partnership

Even if other persons are registered at your address, you are always tax partners with your spouse or partner. You become tax partners from the moment you are married or enter into a registered partnership. Still, if you lived together before registering your relationship, you become tax partners from the moment the municipality registered you as those living together at the same address.

For instance, you started living together in September and registered together at this address but got married or registered your partnership in December. Legally, you are considered as tax partners since September.

A person you are registered at the same address with

If you live together and want to become tax partners, you have to meet at least one the following conditions:

  • You have registered a notarial cohabitation contract together;
  • You have a common child (or one of you has adopted the child of another);
  • You own a home you live in together;
  • You are a so-called blended family: a minor child of one of you is living with you;
  • You are registered as pension partners with a pension fund.
  • You were already tax partners the previous year.

Please, take into account that if you are a homeowner and let a part of your house to another person, you cannot become tax partners. Also, if you live together with your own child or with one of your parents you can become tax partners only if you are both 27 or older.

For instance, if you lived together with someone since May, but had a child together in October, you are tax partners since May.

Tax partnership with different people

Please note, you cannot be a tax partner with different people at the same time. Tax partnership with various people is possible throughout a year though. For instance, if you divorced you are no longer tax partners with your spouse. However, if you started living with another person in the same year and you meet one of the above listed conditions, you don’t have to wait for another fiscal year to become the tax partners. Your taxes will then be calculated separately for two successive tax partnerships.

Sometimes, you meet the conditions for tax partnership with various people simultaneously. For instance, you bought a house with your parent or friend and have a child with a partner you are living with. Having a child together is considered to have a higher priority for tax partnership.

Consult your tax advisor to find out who would best fit for tax partnership with you. This will allow you both to save money on taxes.