What is the difference between a fiscal partner and a migration partner?
Why should I know this? If you have this question immediately after you skimmed the title, then you should definitely read this article.
The fact is that the fiscal partner for the tax authorities is, in fact, the one with whom you share your income and expenses. Read more about fiscal partnership in our article. It is important for you to know if your significant other is your tax partner so that you do not end up in an embarrassing position. Namely: let's say you thought that you and your spouse / girlfriend (husband / boyfriend) were fiscal partners (but in reality they are not), and decided to get a deduction for a non-working partner. Bottom line: you are denied.
So when is your migration partner fiscal?
- If you came together, being married, registered your marriage at the municipality (gemeente) and registered at the same address, then there will be no problems. You are fiscal partners!
When is your migration partner most likely non-fiscal?
Why do we make the "most likely" clause? There are many nuances, we only give examples of situations. To find out if you are a fiscal partner, please answer the questions in our test. Link below.
- If you are not married and in a civil marriage.
- If your position has changed since you arrived. For example, you got married or divorced abroad and did not notify the gemeente about it.
- Or you came alone / alone, and then brought your wife / husband and registered, but did not indicate in the registration that it was the wife / husband.
- Important for fiscal partnership: in this case, you definitely need to legalize your marriage in the municipality.
- You are a highly skilled migrant who came to the Netherlands in a civil marriage. The partner is not working.
Right now, at the end of the year, it doesn't bother you to think whether you are a fiscal partner or not. And if not, then you must take steps to become one if you need it.
What are the benefits of a fiscal partnership?
- The previously mentioned return to a non-working partner. In 2021, it is 379 euros.
- Distribution of costs between partners during the filing of a tax return. Successful reallocation helps maximize return. Nalog.nl specialists provide this service.
- Box 2 and Box 3 can be distributed among themselves. We had a whole series of Boxing webinars - link here.
How to become a fiscal partner?
You will have time to do it before the end of the year!
- If you do not plan to be legally married, then you need to draw up a cohabitation contract (samenlevingscontract) with a notary.
- You can add a partner to your retirement fund.
When do you automatically become a fiscal partner? If during the year you jointly bought a house and live in it, then you become a fiscal partner.
It is important to know:
- As a rule, if the situation has not changed, the fiscal partnership is automatically carried over to the next year. In the event of a change in the status of partners, it is important to notify the tax office.
- When buying a house, the presence of a fiscal partnership is important (even the presence of a foreign partner is important, since you need to obtain his consent).
- If you have a business in the form of BV (beslotenvennootschap) or NV (naamlozevennootschap) - you can read more about this here... In the event of a divorce, your fiscal partner will be entitled to a portion of the shares.
- If your marital status changed during the year, including at the end of the year, then you can still reckon with your first half as fiscal partners for a whole year.
Take our questionnaire to understand exactly if you are a fiscal partner. Link here.
If you have any questions, then feel free to contact us - we will always be happy to advise!
