1Fiscal partnership in a nutshell
2Who is a fiscal partner?
Your situation
3What you can divide, and what stays personal
| Can be divided | Stays personal | |
|---|---|---|
| Income | Box 3 savings and investments, and Box 2 income | Salary, profit, pension and benefits |
| Home | The net amount of the home: forfait minus interest, in one ratio | — |
| Deductions | Gifts, specific healthcare costs, partner alimony | Your own annuity premiums |
| Tax credits | — | Each partner's own tax credits |
4Choosing the split that saves most
Usually with the partner in the higher bracket, up to the 37.56% cap.
The tax rate is the same for both, but Box 3 income counts for the general tax credit and for benefits. Put it where it costs the least credit.
With the partner for whom the income threshold is lowest.
The online return suggests the best split; check it with our calculator.
5A partner with little or no income
A partner without income can only have part of their general tax credit paid out if they were born before 1963. For everyone younger, this payout has been fully phased out, so a single income usually pays more tax than two. See one vs two incomes.
6The first and the last year
- First yearPartner part of the year
If you were fiscal partners for part of the year and lived at the same address, you can usually choose to be partners for the whole year.
- During the partnershipDivide every year
You can choose a different split each year.
- Last yearSeparation
For married couples, partnership ends when you live apart and one of you has filed for divorce, or when the divorce is registered.
7Fiscal partners and benefit partners
For benefits (toeslagen) you have a benefit partner (toeslagpartner), with largely the same rules. Your combined income and wealth then count, which can lower or end healthcare and rent allowance. See benefits (toeslagen).
8Common questions
Can married partners opt out?
No, married and registered partners are fiscal partners by law, unless they live apart and divorce has been filed.
Do we pay less tax by being fiscal partners?
Often a little, through a better division of the home, Box 3 and deductions. Salaries are taxed separately either way.
Can we file one return?
No, each partner files their own, but you can fill them in together online.
Does partnership matter for inheritance?
Inheritance tax has its own partner rules. See inheritance tax.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
Ready to run your own numbers?
Partner split calculator