Tax-free allowance
A fixed amount of your assets (your assets minus your debts) is exempt from tax. This is the tax-free allowance.
Tax-free allowance doubles with tax partner
If you have a tax partner, or if you have a tax partner for part of the year and do choose to be tax partners for the whole year, the tax-free allowance is doubled.
| Year | Tax-free allowance without tax partner |
Tax-free allowance with tax partner |
|---|---|---|
| 2024 | €57,000 | €114,000 |
| 2023 | €57,000 | €114,000 |
| 2022 | €50,650 | €101,300 |
You don't have tax-free allowance when calculating your actual return
From the summer of 2025, you will be able to submit the actual return on your assets to us. The Supreme Court (Hoge Raad) has ruled that you cannot take into account the tax-free allowance when doing so. If the actual return turns out to be higher than the notional return we calculated, you will not pay additional tax.