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    When do I have a tax partner if I live abroad?

    If you are married to one another or have a registered partnership, and you are both qualifying non-resident taxpayers.

    If you are registered at the same address

    Are you both qualifying non-resident taxpayers, but not married to one another or each other's registered partner? Then you can still be tax partners if you are both registered at the same address. You can read more about how this works at Wie is uw fiscale partner? (Who is your tax partner? - only available in Dutch).

    When are you both qualifying non-resident taxpayers?

    If you and your partner meet all of the following conditions:

    • You both live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, St. Eustatius or Saba. Or 1 of you lives there, and the other lives in the Netherlands.
    • You and your partner pay tax in the Netherlands on at least 90% of your combined income. Both of your total income counts towards this, so your and your partner's income from the Netherlands and other countries.
    • You and your partner need to send us an income statement from the tax authorities of the country where you live (your country of residence). Have you and your partner previously sent us an income statement, and are you both still qualifying non-resident taxpayers? If so, you do not need to send us a new income statement.

    As tax partners, you can file your tax return together

    We calculate your and your partner's income tax only on your own Dutch income. You and your partner can distribute certain income and deductible items favourably in the tax return.

    No tax partner if you are non-resident taxpayers

    Are you and your partner non-resident taxpayers, but not qualifying non-resident taxpayers? Then you can't file a tax return together as tax partners. We calculate your and your partner's income tax only on your own Dutch income, and you can't distribute income and deductible items in the tax return.

    Example

    You and your partner are married in community of property, and are not qualifying non-resident taxpayers. Together, you own a holiday home in the Netherlands of which you are both 50% owners.

    You and your partner cannot file a tax return together as tax partners. In your tax return, you declare 50% of the value and debts of this holiday home in Box 3. Your spouse also declares 50% in their own tax return.