This is a tax statement together with the partner/spouse. If one person has less or no income at all, the joint settlement may be advantageous, due to the distribution of the tax due from one of the partners to two people.

It is therefore often advantageous to make a statement with your spouse who remains in the country you come from and has little or no income.

Since 1 January 2010, your fiscal partner is only your spouse. If you live in a free relationship with your partner, your partner will be considered a fiscal partner by the Dutch authorities if:

  • You have kids;
  • You are the co-owner of the apartment/house in which you live;
  • You are the co-owner of a retirement fund.

In order to make a settlement with a partner, it is necessary for the partner to have a BSN/SOFI number. Contact me, if you need my help to make BSN for your partner.

In addition, if neither you nor your partner are registered in the Netherlands and want to to make a tax statement together, then both of you must meet the condition of at least 90% of your income from the Netherlands (or you earn min. 90% of the income in the Netherlands and your partner does not have income from your country (or has a very small income), or both of you earn at least 90% of the income from the Netherlands). Of course, then you both have to have a certificate from the tax office in your country about your income. Read more HERE.

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