Our summary
The rules for 'benefit partnership' (toeslagpartnerschap) will be simplified starting January 1, 2027. This change primarily affects healthcare allowance, childcare allowance, and child budget. From that date, you will only be considered benefit partners if you are married, have a registered partnership, or share an address while also having a cohabitation contract, a joint child, or mutual recognition of a child.
Summarised in plain language by NL Tax Calculator. Belastingdienst has the full story, with every detail.