In short
- Married and registered partners are fiscal partners.
- Living together without being married? You’re fiscal partners if you’re registered at the same address and one more condition applies, such as owning your home together or having a child together.
- Each of you files your own return.
- Fiscal partners can divide some items, like your home and your savings and investments, in any way that adds up to 100%.
- With Taxpress, your partner’s self-filing return is 50% off, and accountant review for both of you costs €199.
Who counts as your fiscal partner
For 2026, you are fiscal partners if one of these applies:
- you are married
- you are registered partners
If you aren’t married, you are fiscal partners if you are registered at the same address and at least one of these applies:
- you have a cohabitation agreement made by a notary, and you are both adults
- you have a child together, or one of you has recognised the other’s child
- you are registered as each other’s partner with a pension fund
- you own the home you both live in together
- you are both adults and a child under 18 of one of you is registered at the same address
- you were already fiscal partners the year before
Living with a parent or adult child? Extra rules apply. You both need to have been 27 or older on 31 December of the year before.
You can have only one fiscal partner at a time.
Partners for only part of the year
Did you marry, move in together or separate during the year? You can choose in your return to be treated as fiscal partners for the whole year. If you don’t, each of you only includes your own income and deductions.
An example
Example · made-up couple
Anna and Ravi own their flat together
They aren’t married, but they live in the flat they own together, so they are fiscal partners. Here is what they share and what stays separate.
- Mortgage interest and homeShared, any split
- Can divide
- Joint savings accountShared, any split
- Can divide
- Anna’s salaryAnna’s own return
- Stays with Anna
- Ravi’s salaryRavi’s own return
- Stays with Ravi
What you’ll both need
- A jaaropgaaf from each employer, for each of you.
- Statements for each of your bank, savings and investment accounts, including joint ones.
- For a home you own: the yearly mortgage statement and the WOZ value letter.
- Dates that matter: when you married, registered or moved in together, if that happened during the year.
Our document checklist shows where to find each one.
Special situations
Moving to or from the Netherlands on different dates is fine: tell us both dates. Read about the year you moved.
Ask us before you start if your partner lives abroad all year, if one of you runs a business, or if one of you chooses partial non-resident status with the 30% ruling. Email us, without documents or tax details in your first message.
Written by the Taxpress team and checked against the Belastingdienst’s 2026 fiscal information on 10 November 2026. This is general information, not personal tax advice. Spotted something out of date? Tell us.