--- title: "Fiscal partners in the Netherlands: tax returns for couples · Taxpress" description: "Who counts as a fiscal partner in the Netherlands, what it means for your Dutch tax return, which items couples can divide and which documents you both need." url: https://taxpress.co/tax-return/partners language: en last_modified: 2026-11-10 --- - [Taxpress](https://taxpress.co/) - Filing as a couple Your situation · Partners # Doing your Dutch tax returns as a couple. If you’re married, in a registered partnership or living together in certain situations, the tax office sees you as fiscal partners. You each file your own return, but you can share some things between you. - Updated 10 November 2026 - Checked against the Belastingdienst’s 2026 guidance [Start our returns for free](https://app.taxpress.co/return)[Are we fiscal partners?](https://taxpress.co/tax-return/partners#who) ## 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. ## What you can share If you are fiscal partners for the whole year, you can divide some items between you however you like, as long as the total adds up to 100%. You can divideYou can’t divide Your home: the amount added for owning it and the mortgage interest you deductSalary and benefits Your savings and investments (box 3)Pensions Gifts to charities and specific care costsBusiness profit Partner maintenance you paidTravel deduction for public transport The way you divide these items can change how much tax each of you pays. Your incomes decide which split works best. ## 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](https://taxpress.co/document-guide) 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](https://taxpress.co/tax-return/m-form). 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](mailto:hello@taxpress.co?subject=Question%20about%20filing%20as%20a%20couple), 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](mailto:hello@taxpress.co?subject=Correction%3A%20partners%20guide). ## On this page - - [Who counts as your partner](https://taxpress.co/tax-return/partners#who) - - [Partners for part of the year](https://taxpress.co/tax-return/partners#part-year) - - [What you can share](https://taxpress.co/tax-return/partners#share) - - [An example](https://taxpress.co/tax-return/partners#example) - - [What you’ll both need](https://taxpress.co/tax-return/partners#documents) - - [Special situations](https://taxpress.co/tax-return/partners#ask-first) **Filing together?**Your partner’s self-filing return is 50% off. [Start for free](https://app.taxpress.co/return) ## Two returns, one less job. Add documents for both of you. Taxpress asks about your partner only where it matters, and you each check and approve your own return. [Start for free](https://app.taxpress.co/return)[See pricing](https://taxpress.co/#pricing) Free to start. Self-filing **€49.99** per person, and your partner’s is **50% off**. Accountant review for both of you **€199**, or €449 with savings and investments above the tax-free amount. Including VAT, per tax year. - **Shared items in one place.** Your home and joint accounts, entered once. - **See where every figure came from.** For each of you. - **Nothing is sent without your approval.** Each of you approves your own return. ## Questions about filing as a couple Short answers to common questions. ### Do we file one tax return together? No. Each partner has their own return. Fiscal partners can divide some shared items between their two returns. ### We live together but aren’t married. Are we fiscal partners? Only if you are registered at the same address and one more condition applies, such as owning your home together, having a child together or a cohabitation agreement made by a notary. ### We moved in together during the year. What now? You can choose to be treated as fiscal partners for the whole year. That lets you divide shared items for the full year. ### How much does it cost for both of us? Self-filing is €49.99 per person, per tax year, and your partner’s self-filing return is 50% off. Accountant review for both of you together is €199, or €449 if your savings and investments are above the tax-free amount. Prices include VAT, and you see the exact total before you pay. [See pricing](https://taxpress.co/#pricing). ### Can we choose not to be fiscal partners? Usually not. If one of the conditions applies, the tax office treats you as fiscal partners. The choice you do have is to be partners for the whole year when you were partners for only part of it. ## Sources we checked We checked this page against these official sources on 10 November 2026. Rules can change each year. When they do, we update this page. - [Fiscal partnership in 2026Belastingdienst (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/fiscaal_partnerschap) - [Fiscal partners when you live abroadBelastingdienst (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/wanneer-heb-ik-een-fiscale-partner-als-ik-in-het-buitenland-woon) ## Related guides - [**If you own your home**Mortgage interest, the WOZ value and what to add.Read the guide](https://taxpress.co/tax-return/homeowners) - [**The year you moved**The M-form, explained in plain English.Read the guide](https://taxpress.co/tax-return/m-form) - [**Document checklist**Every document you may need, and where to find it.Read the guide](https://taxpress.co/document-guide) A little less taxing. Taxpress is a service of Oba Labs B.V. KvK 98154710 Eerste Van Swindenstraat 373 A 1093 GB Amsterdam, Netherlands ### Your return - [Self-filing](https://taxpress.co/#self-filing-details) - [Accountant review](https://taxpress.co/#accountant-details) - [Pricing](https://taxpress.co/#pricing) ### Useful information - [Government filing service](https://www.belastingdienst.nl/wps/wcm/connect/nl/home/content/inloggen-mijn-belastingdienst) - [Common questions](https://taxpress.co/#questions) - [Privacy](https://app.taxpress.co/privacy) - [Cookies](https://taxpress.co/cookies) ### Guides - [Document checklist](https://taxpress.co/document-guide) - [Jaaropgaaf in English](https://taxpress.co/guides/jaaropgaaf-english) - [Tax return deadline](https://taxpress.co/guides/dutch-tax-return-deadline) - [The year you moved](https://taxpress.co/tax-return/m-form) - [The 30% ruling](https://taxpress.co/tax-return/30-percent-ruling) - [Filing as a couple](https://taxpress.co/tax-return/partners) - [Homeowners](https://taxpress.co/tax-return/homeowners) ### Get in touch - [Contact us](mailto:hello@taxpress.co) - [Image credits](https://taxpress.co/image-credits) © 2026 Oba Labs B.V. Taxpress is independent of the Dutch tax office (Belastingdienst). Back to top