You are not tax partners for the entire year

If you had 1 tax partner for part of the year then you may opt to be tax partners for the entire year. You may then apportion specific income and deductible items in the tax return as you wish. You state this option in the tax return. Your tax partner will then also need to sign your tax return. If you had already submitted a request for or the change of the provisional assessment in which you jointly opted for tax partnership then you may still change your choice in your tax return.

Have you decided that you do not wish to be tax partners for the entire year? If so, you each state solely your personal income and deductible items for the entire year in your tax return. Consequently, this is also applicable to the time in which you were married.

More information

More information on inheritance and gift tax is available under:

• Inheritance tax (only available in Dutch)
• Gift tax (only available in Dutch)

Death of tax partner

If your tax partner has died then you can opt for tax partnership for the entire year.