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Are you going to move in together for the first time? A new exciting phase in your life will start and this might have an impact on your fiscal situation.
You can move in together under different circumstances. We dedicated this page to elaborate on the most common circumstances. After reading this, you definitely know if moving in together will have an impact on your fiscal situation.
When am I a fiscal partner?
Do you meet one of the requirements mentioned below? In that case, you are a fiscal partner.
- We are married
- We have a registered partnership
- We live together ánd
- We both reached the age of majority and we signed a notarial cohabitation agreement
- We have a child
- One of us recognized the child of the other
- We are recognized as pension partners in a pension fund
- We own a house together in which we live
- We both reached the age of majority and an underage child of one of us is registered at our address (if no business rent is agreed upon)
- We were fiscal partners the year before
When does my fiscal partnership start?
Are you married or do you meet one of the other requirements mentioned above? From the moment the requirement is fulfilled you are a fiscal partner.
Were you registered at the same address before the date that a requirement was fulfilled? In this case, you are a fiscal partner from the moment you were registered at the same address within that year.
Do you have a fiscal partner for part of the year? While doing your annual tax return, you can apply for being fiscal partners for the whole year.
1. We are moving in together in a rented house.
I am a fiscal partner
If you are moving in together in a rented house and you are fiscal partners, this does impact your tax return in several ways.
For example, you are free in dividing the deductible items between the two of you. This can give you a fiscal advantage. Besides that, you are allowed to have a tax free amount of €100.000. On the other hand, some deductibles are lower if you have a fiscal partner.
Besides the above mentioned, moving in together can influence the allowances you are entitled to. Check this thoroughly. The Belastingdienst designed a useful tool that you can use to see what effect the change in your personal situation has on the allowances you are entitled to.
I am not a fiscal partner
Do you not have a fiscal partner but you are going to move in together in a rented house? In this case, nothing changes regarding the annual tax return.
However, moving in together can have an impact on the allowances you are entitled to. It might be the case that you have a toeslagpartner from now on. In that case, both incomes are considered in determining whether you are entitled to an allowance or not. The Belastingdienst designed a useful tool that you can use to see what effect the change in your personal situation has on the allowances you are entitled to.
2. We are moving in together in a bought house.
I am a fiscal partner
You and your fiscal partner bought a house and are going to move in together? Congratulations! This has an impact on your tax return in several ways.
For example, you are free in dividing the deductibles between the two of you. This can give you a fiscal advantage. Besides that, you are allowed to have a tax free amount of €100.000. On the other hand, some deductibles are lower if you have a fiscal partner.
Besides the above mentioned, moving in together can influence the allowances you are entitled to. Check this thoroughly. The Belastingdienst designed a useful tool that you can use to see what effect the change in your personal situation has on the allowances you are entitled to.
I am not a fiscal partner
Are you not a fiscal partner, but are you moving in together in a bought house? This can be the case if the house is owned by one of you. In that case, nothing changes with respect to the annual tax return.
However, moving in together can have an impact on the allowances you are entitled to. It might be the case that you have a toeslagpartner from now on. In that case, both incomes are considered in determining whether you are entitled to an allowance or not. The Belastingdienst designed a useful tool that you can use to see what effect the change in your personal situation has on the allowances you are entitled to.
3. I am moving in together and my partner and I both have a house.
Are you moving in together in the house of one of you? And do you not sell the other house immediately? A lot of confusion arises about this circumstance. Many think that the house where you do not live in is still taxed in box 1. However, this is not the case.
I am a fiscal partner
In this case, you do the annual tax return together, so you can only put one house in box 1. This means that only the mortgage interest on that house is deductible. The other house has to be put in box 3. The result of this is that you have to pay taxes on the value of this home in box 3. When the house has to be put in box 3, deductibles such as mortgage interest and long lease do no longer apply.
I am not a fiscal partner
In that case, you do the annual tax return separately, so you both can put your own house in box 1.
I am married, but I do not live together
The moment you get married, you become fiscal partners from the moment you are registered at the same address within that year. However, in some cases, you are not immediately moving in together after getting married. In that case, the fiscal partnership starts on the day of the marriage, or if you choose to do so, the whole fiscal year.
In this case, you are able to choose the most optimal division of deductibles, etc., so the fiscal partnership might fiscally benefit you.
We are happy to help you!
Do you have any questions about the tax system? Or do you want some help with filing the tax return? You can contact us using the details mentioned below!
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+31 (0)20-2170120