Examples

Married

You marry on 1 August 2011, but you have lived together throughout the year. You are both registered at the same address. You become tax partners on your marriage. Since you were both already registered at the same address on 1 January 2011, you are tax partners as from 1 January 2011.

Divorce

You are married, but you decide to separate. Your lawyer files your petition for a divorce at the subdistrict court on 12 May 2011. The divorce is granted and registered on 2 June 2011. However, since 1 of you is seeking alternative accommodation, you both remain registered at the same address. You or your ex-spouse move out on 1 September 2011. You remain tax partners until 1 September 2011.

You are married, but you decide to separate. You or your spouse move to another address on 24 April 2011. Your lawyer files your petition for a divorce at the subdistrict court on 12 May 2011. The divorce is granted and registered on 2 June 2011. You remain tax partners until 12 May 2011.

Cohabitation agreement concluded before a civil-law notary for part of the year

You live together from 1 January 2011. You are both registered at the same address. You conclude a cohabitation agreement before a civil-law notary on 1 August 2011. As a result, since you have both been registered at the same address since 1 January 2011 you become tax partners on 1 January 2011.

Living together in a rented home, no cohabitation agreement concluded before a civil-law notary

You live together in a rented home. You are both registered at the same address. You were still able to choose tax partnership in 2010, but this is no longer possible in 2011. Do you jointly have a child, are you registered as pension partners, or has one of you recognised a child of the other partner? Then you are tax partners. Is the answer to all the above questions 'no'? Then you are not tax partners.

Living together with children

You live together from 1 January 2011. You are both registered at the same address. You have not concluded a cohabitation agreement before a civil-law notary. You and your partner have a child on 7 March 2011. As a result, you become tax partners. As you have both been registered at the same address since 1 January 2011 you become tax partners on 1 January 2011.