Will cohabitation affect the tax I pay?

If you live with your partner and have signed a samenlevingscontract(cohabitation agreement) this can affect the tax you and your partner pay. This depends on whether or not you are fiscale partners (tax partners). Tax partners may divide certain income, tax allowances and deductible items between them on the tax return.

Tax partnership

If you and your partner cohabit, your personal situation will determine whether or not you are tax partners. The conditions for tax partnership are given on the Belastingdienst (Tax and Customs Administration) website.

Not tax partners, but ‘benefit partners’

If you receive benefits such as huurtoeslag (housing benefit) or zorgtoeslag (healthcare benefit) and are not tax partners, you may still be toeslagpartners (benefit partners. Your benefit partner’s income is taken into account when determining the amount of the benefit received. For more information, contact the Belastingdienst.